May 18, 2013

I recently had the dubious privilege of becoming the executor of an estate in New York City. The decedent was a close relative. Being a family member from out of town, rather than a local professional, I was somewhat adrift, both in the process and in the city.

When I was floundering around, wondering how to get the tangible property of the decedent appraised, someone recommended Lee Drexler of Esquire Appraisals. On the strength of this recommendation I hired Lee. I am ever so glad I did.

In plowing through the decedents files I had come across a previous appraisal which had been done for insurance purposes, by a qualified appraiser, a few years back. I provided this to Lee with the thought that it might be of some use.

Lee smelled a rat; something was not right.

Lee meticulously cross referenced the previous appraisal with the evidence before her. She found the rat; she discovered that the previous appraiser had mis-attributed a painting and had vastly undervalued it at $500. Lee valued the piece at $7,000.

A second piece had previously been valued at $20,000. Lee valued this piece at $75,000.

This second paining, on Lee’s recommendation and via her arrangements, is now at Sotheby’s for sale in a fall auction. It is estimated, by Sotheby’s, at exactly the value which Lee placed on it.

I am grateful for Lee’s knowledge and professional dedication. I am also grateful for her willingness to put me in contact with other professionals who helped me work through an unfamiliar process in an unfamiliar place.

I found Lee to be reasonable in her fees and accurate in her work. And, last but not least, she is just plain fun to work with; a real pleasure. I can not recommend her highly enough.

Tim Rockwell

Attorneys at Law

Reply to: Bridgeport
Telephone: (203) 330-2124
Facsimile: (203) 330-2288

July 13, 2001

Lee Drexler
Esquire Appraisals, Inc.
630 First Avenue,
New York, New York 10016

Dear Lee,

I am happy to inform you that both the Connecticut Department of Revenue Services and the Internal Revenue Service have accepted the Sucession and Estate Tax Returns filed on behalf of the Estate of Paul Cadmus.

Your superb appraisal undoubtedly played the principal role in leading the Service to conclude there was no point in auditing the return.

Thank you very much for all your help.

Very truly yours,

Herb H. Moorin

Herbert H. Moorin


737 Third Avenue
19th Floor
New York, NY 10017
Gary Kissin

October 22, 2004

Ms. J. Lee Drexler
Esquire Appraisals, Inc.
45 East End Avenue
New York, NY 10028

Dear Lee,

Much to my pleasant surprise, I have received an Estate Tax Closing Letter from the IRS for the estate. The fact that the IRS accepted your appraisal, including the values of several important paintings, without change is tribute to the quality of the appraisal.

Perhaps I should not be surprised, since the IRS has not contested any of the appraisals you have prepared for my clients’ estates over the past 15 years, but in light of the dollars at stake here, I did expect the IRS to propose valuation changes.

Many thanks, and I look forward to continuing to work with you in the future.

Best Wishes.


Gary Kissin

December 22, 2004

Hello Lee,

It was a pleasure to meet you this past year. Thank you for your expertise; you helped to make the donation smoother than I could have hoped. I hope that your holiday season has been enjoyable.

Best wishes in the New Year,

Amy W.
Art and Fashion Group
Pier 59 Studios