Melvin Winer, founder of the New York-area CPA and business advisory firm Margolin, Winer & Evens, has died here at the age of 91. Winer, who founded the firm in 1946 in Jamaica, N.Y., oversaw its growth, and, as the first managing partner, diversified its practice groups to eventually include real estate, construction, manufacturing and distribution, litigation, valuation, and financial services.He subsequently relocated the concern to its present headquarters in Garden City, N.Y. MWE ranked No. 56 on Accounting Today's 2004 Top 100 Firms list with revenues of $29.3 million. Winer was a frequent supporter of an array of philanthropic, cultural and educational concerns, especially nonprofit organizations whose mission was battling heart disease. He is survived by two children, five grandchildren and six great-grandchildren.

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