Boutique tax firm formed.

Stephen S. Ziegler, Lanny M. Sagal and Alan Winters have formed a boutique law firm named Ziegler, Sagal & Winters, P. C., that will practice exclusively in the areas of tax planning-, tax litigation and estate planning. The three attorneys were formerly members of Lowenthal, Landau, Fischer, Ziegler & Bring, P.C., a Midtown Manhattan law firm.

In addition to serving their own client base, Ziegler, Sagal and Winters are frequently called upon by other law firms and accounting firms to work with them on sophisticated and complex tax matters. During the past year, for example, they have acted as special tax counsel in several major real estate workouts, the proposed division of a group of corporations, the structuring of equity freezes for both a national service organization and a foreign manufacturing corporation (including related estate planning for their shareholders), and a substantial estate tax valuation case scheduled for trial in the United States Tax Court after settlement negotiations with the Internal Revenue Service broke down.

The new firm, with offices at 250 Park Avenue in Manhattan, also develops customized computer software to assist in tax planning and litigation support for its clients and their accountants. The founders, who have an average of over 20 years experience in tax practice, have worked with many of their existing clients for more than 25 years.