My name is Charles Lewner, 5/13/17. I will list a series of events to tell a sad story.

1. December 19 called me about 10:00pm, told me my brother was hit and killed by a car.

1. From that point on, my only concern was to try to give my parents a chance to survive because of their advanced age and their medical conditions.
2. I slept over at my parents’ house for approximately 2 weeks since they slept in separate bedrooms. I went from bedroom to bedroom trying to give them comfort and support with little to no sleep. Since I was the only one that seemed to care if they live or die.
3. In my opinion, Andrew Lewner who is an attorney and partner Stroock & Stroock & Lavan, His brother Craig Lewner who is a school teacher abandoned my parents in their darkest hour. For example my father fell down a flight of stairs and I had to take him to doctor. if Andrew Lewner attorney and partner Stroock & Stroock & Lavan can pick my mom up and take her to the Sheva since he lives approximately half a block from my mom.. I then proceeded to call Andrew Lewner attorney and partner Stroock & Stroock & Lavan he did not answer. I tried his land line and his cell phone and I never received a return phone call. My mother called Craig Lewner a history teacher, he told my mom in a very disrespectful manner he is just sitting down for breakfast basically blowing her off. I understand they lost a father but as adults we have a responsibility to preserve what is left especially sick elderly people. After the Sheva everyone disappeared I was the only one that went food shopping and gave moral support for a very long period of time. I spoke to my father since it was obvious to me Andrew & Craig Lewner did not care about my parents and I believe they were doing everything in their power to shorten their life span. I spoke to my father and I recommended that he speak to Andrew and Craig Lewner that if they come over X amount of times a year they get X amount when my parents passed and if their behavior continued they will receive a lesser amount of whatever my father felt was appropriate and not to tell mom because it would hurt her feelings
4. When my mother was in the hospital in the ICU unit for a period of time. I called Andrew and Craig to please come visit Grandma. They never did as such and my mother felt terrible telling people she must be a bad Grandma because her Grandchildren didn’t want to come visit her
5. When my brother passed people told me they would either get very close or they will turn on each other. Unfortunately my father turned on my mom the Hewlett Police were my parent’s house quite a few times. My father was finally institutionalized sometime around June 2015. At that point my mom asked me to go into my father’s office and straighten out their affairs. I was in shock and dismay to find out my father was stealing from my mom and I believe trying to leave her in a bad financial situation. At that point I started paying for a lot of their bills out of my personal account. Some would say it was quite a burden but to me it was a labor of love, since I loved my mom
6. When my mom was in rehab in Arch Care, I had retained an attorney by the name of Clifford Merowitz and I asked him for his help to have my mom reinstated to get the proper rehab that she needed, they said she is not trying hard enough I believe Clifford blew me off. When mom was in better condition we asked Clifford Merowitz to come to Arch Care and do the necessary paper work so that I can get Power of Attorney and go to get moms share of the money. He told me he could not put a block of time together, I then asked him if he can send his associate over and Clifford Merowitz told me the Banks are not giving out money with Power of Attorney. After my mom passed on May 19^th, 2016 Clifford Merowitz walked in to the Bank with a temporary guardianship and walked out with approximately 21 million dollars. I believe when I first retained Clifford Merowitz he should have told me he didn’t have time to take care of my case properly. When I first retained Clifford Merowitz I told him my father stole millions of dollars from my mom and there was possible criminal acts occurred and to the best of my knowledge he did nothing to rectify the situation. When we were in a better working relationship he recommended an accountant by the name of Peter Marx. I have emails requesting that Peter Marx get the information necessary to get my mother’s funds. I don’t believe the proper acts were taken since I never received the information I needed. I believe Clifford Merowitz did everything possible to hinder me from getting the information. Then I retained an attorney by the name of William Dahill who recommended an accountant by the name of Mark Gottlieb,

1. My parents had an operating agreement that all proceeds of L&L Realty Equities LLC. Were to be split 50/50 I believe my father breached that agreement. I shared that information with Clifford Merowitz, William Dahill, and Marx Gottlieb. I don’t believe they took the proper actions to remedy the situation since my mother’s estate is not funded and they cannot [ay her state taxes among other expenses.
2. Sometime in January 2016 I retained Clifford A Merowitz to watch for my interest in the estate. Originally my mother and I were going to be co-guardians of my father. Sadly, she passed away on May 19^th, 2016, as a result I let Clifford be the guardian of my father, Joseph Lewner. I believed there was a conflict of interest therefore I had to recover my funds from my father’s estate to my mother’s estate.
3. Andrew Ross who is a forensic accountant for the same firm was the only honest person during this entire ordeal. He told me Clifford had done me wrong, those were his word verbatim in regards to this egregious situation. I then went on to try to get the right people to help me sort this situation out but it was a challenge since I was dealing with the recent passing of my mother. After being told this by Andrew Ross I went on to retain William Dahill of Wollmuth Maher & Deutsch LLP. William recommended accountant Mark Gottlieb CPA who I then retained to go over the taxes and do forensic accounting so I could find the money that had gone missing. I needed this money to pay my mother’s past taxes, estate taxes, and other financial matters.
4. My father’s action

1. Putting tenants rent money into his personal account
2. Sold building and my mom never received 50% of the proceeds.
3. I believe millions of dollars are missing from my father’s safety deposit box in which I’m in the process of reporting to the proper authorities and hopefully those same authorities will ask the accountants and the attorneys why they took the actions they did and did not pursue a different course of action.
4. On February 1^st, 2016, Dr. Louis DePaulo called me and said he had to admit my mom to the hospital I believe due to a low oxygen levels. On February 2^nd, 2016 Mount Sinai Hospital called me and told me that my mom was throwing up blood and to get there quickly. I spoke to Dr. Louis DePaulo about 1:30pm and he said he is being updated on the situation and not to worry. He then came by my mom’s room before he left for the day and took no actions to remedy the situation. About 9:30pm I had to fight to get her in the ICU, I then spoke to Dr. DePaulo on the phone and asked him to come back since my mom’s life was in jeopardy. He told me that he had patients the next day and he had to get his sleep. Mom was then incubated do to what turned out to be a Torn Trachea. I believe that if Dr. DePaulo would have taken actions earlier possibly the Trachea wouldn’t have been that damaged. My mom was incubated for approximately 19 days and luckily the Trachea healed to some degree. I have to say I was truly proud of her courage strength and dignity. She was the moved to Arch Care which was another nightmare for me. On 3.26/16 she was sent to the emergency room in Mount Sinai. On 3/27/16 I was having a debate with one of the doctors, I wanted my mom to get the test to see if her Trachea had healed enough so that she can get fluids and begin to get food. Luckily Dr. Martin Goldman the longtime family Cardiologist came by and told the other doctor that Charlie Lewner did the job of 10 sons and saved his mom time and time again. She was given the test and slowly was given fluids, soup, etc.
5. Got her home to the atria and sadly she passed on May 19, 2016 at that point I made funeral arrangements and I believe we had a nice funeral for mom.
6. My parents did not file their personal taxes for 2014, 2015 and capital gains of a sale of a building. I believe the attorney’s and the accountants involved in this manner did not help me achieve my goals or fulfil my duties. It is now coming upon a year of my mom’s

Sincerely,

Charles Lewner