Real Estate & Land Use

Our practice in real estate law is all encompassing related to both commercial and residential property transactions. Utilizing our experienced attorneys who work diligently to provide an efficient and smooth closing will leave you at ease during one of the most major transactions you will make. 

Employment & Labor Relations

Our attorneys have a wide range of experience in employment-related claims and lawsuits. We have represented individuals and management in a variety of employment and labor related matters including public and private employers.

Trust & Estates

Our trust and estates attorneys dedicate their time and attention to guiding clients through developing detailed estate planning documents tailored to their specific needs and family structure.


Our attorneys provide tax planning advice and prepare tax returns for individuals, as well as non-profit organizations, trusts, estates, and foundations.  We have extensive experience assisting clients with complex tax reporting issues, including those arising in connection with employment abroad, nonresident alien status, income sourced from multiple states, and the ownership of rental property and other business ventures.  We also represent taxpayers who are subject to IRS and state inquiries and audits, advocating on behalf of clients for the favorable resolution of such examinations.


Attorney Middaugh’s practice focuses on civil litigation involving contractual disputes, landlord/tenant laws, foreclosures, municipal law, mediation, commercial and construction arbitration, in addition to employment and labor matters, unemployment hearings, claims involving discrimination venued in the New York State Division of Human Rights and/or Equal Employment Opportunity Commission, focusing mainly on employers.

Business & Non-Profit

Sayles & Evans is a trusted advisor to both large and small businesses, as well as nonprofit organizations. Our attorneys provide expert legal counsel on a broad range of transactional and compliance matters, including corporate governance, drafting and negotiation of complex agreements, entity formations, financing transactions, mergers and acquisitions, and federal and state taxation. 

Banking & Finance

With extensive market knowledge that is critical in representing banks and other financial institutions, our experience ranges from commercial banks and lenders to borrowers and agents. We also have represented federal and state chartered banks.