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Salvatore A. Candela

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Salvatore Candela is an associate in VMM’s Wills, Trusts, and Estates practice, focusing on Trust & Estate Litigation, Trust & Estate Accounting, Fiduciary Accounting, and tax-related matters.

Mr. Candela’s rich background in transactional, financial, tax, and estate matters spans nearly twenty years, in a range of industries and capacities.

He has represented clients before the US Tax Court and NYS Tax Tribunal, as well as the New York State Appellate Division and New York State Supreme Court in matters regarding partnership, real property, landlord-tenant, family, estate, and guardianship disputes.

Mr. Candela has advised clients on the formation, operation, and sale of business entities, as well as on international, federal, and state tax matters, including partnership, corporate, and gift & estate taxes.

He has prepared annual filings and represented clients on income, estate, and business tax matters before the IRS and NYS Department of Taxation and Finance.

His experience further includes real estate sales, purchases, and landlord-tenant matters.

Mr. Candela is fluent in English, Italian, and Spanish.



  • New York, 2015
  • United States Tax Court
  • U.S. District Court Eastern District of New York


  • LL.M., Tax Law/Taxation, New York Law School, 2017
  • J.D., New York Law School, 2015
  • B.S., Criminal Justice, St. John’s University, 2001


  • New York State Bar Association

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