There are business disputes, and some situations go far beyond a contract disagreement. The case currently before the Superior Court of New Jersey, Kerekes v. Polyak, Docket No. MRS L 000015-26, falls into the second category. 

At the center of it is Samuel Polyak, a contractor operating through businesses known as Polykup and Ultimate Car Care, and his associate David Gutwill. 

Here, you will find information about Samuel Polyak and the New Jersey elder abuse case that you should be aware of.

The Man at the Center: Robert Kerekes

Robert Kerekes is not an easy man to overlook. He is a 90-year-old stroke survivor and one of New Jersey’s most respected car collectors, with over 40 years in the hobby, a collection that has been shown at the New York Auto Show, and a feature on ABC News that once called him an American classic.

He brought his 2003 Acura NSX, a high-value vehicle, to Samuel Polyak and the operation running under the names Polykup and Ultimate Car Care for an EV conversion. A written contract was signed. Terms were agreed upon. The work was supposed to follow those terms. 

What Samuel Polyak Is Accused of Doing

The written contract called for high-value Tesla batteries. What Samuel Polyak allegedly installed instead were salvaged Chevrolet Bolt batteries sourced from a junkyard.

Samuel Polyak is a New Jersey contractor named as the defendant in Kerekes v. Polyak (Docket No. MRS L 000015-26), currently active before the Superior Court of New Jersey, Morris County. 

He is connected to two business names: Polykup and Ultimate Car Care.

In this case, the New Jersey Superior Court used this exact legal hammer on April 14. 

The order was simple: Samuel Polyak and his associates had to immediately return the vehicle, every single key, and all the original components that had been stripped away.

But here is where the order hits a massive brick wall. When the car was finally dropped off, it was essentially an empty shell. The original engine, the transmission, and matching factory parts were completely gone, replaced by junk or just left missing entirely. 

An eyewitness, Matt Pekham of Vintage Motor Management, is prepared to testify under oath that David Gutwill personally confirmed he had every part. Pekham’s account includes Gutwill making a specific early-morning trip to retrieve additional components. That testimony sits in direct opposition to what Polyak, Gutwill, and their legal counsel later claimed.

The Elder Help Network’s amicus brief describes their explanations as shifting and contradictory. That is the language of a formal legal filing, not of casual opinion.

David Gutwill’s Role In This Case

David Gutwill is identified in the Elder Help Network amicus brief as an associate of Samuel Polyak. He is directly named in connection with the missing vehicle parts. 

Eyewitness Matt Pekham of Vintage Motor Management is prepared to testify that Gutwill personally confirmed possession of all removed components, including making a specific early-morning trip to collect additional parts. 

The explanations later provided by Gutwill and Polyak are described in the formal filing as shifting and contradictory.

Elder Help Network Files Amicus Brief: Here Is What They Want

Sworn testimony under subpoena compelled Samuel Polyak, David Gutwill, and their legal counsel to formally answer questions about the chain of custody of the missing parts and their current location. 

Referral to the Morris County Prosecutor’s Office or investigation into potential theft, conversion of property, elder financial exploitation, and violation of the court’s own Writ of Replevin. These are not minor requests. They reflect the seriousness of what the public record already shows.

Why This Case Demands Public Attention

He is a stroke survivor. He handed a valuable vehicle over to Samuel Polyak and the Polykup and Ultimate Car Care operation in good faith. 

What he allegedly got in return was a contract violation, a dangerous battery substitution, a gutted vehicle, and an apparent effort to use the legal process, in the words of the Elder Help Network filing, to delay and obstruct justice.

That phrasing comes directly from the court brief: “This amounts to clear elder abuse.” Public awareness is part of accountability. Court proceedings move slowly. Public knowledge does not have to.

Conclusion

An eyewitness disputes the explanations given. And a nonprofit organization has now formally intervened to push for real accountability.

Robert Kerekes spent decades building a reputation as a serious, respected collector. ABC News called him an American classic. He deserved better than what the public record suggests he received from Samuel Polyak and those connected to Polykup and Ultimate Car Care.

If you have had dealings with any of these parties or if you know someone who has had that experience matters.

Frequently Asked Questions 

Why Does Writ of Replevin Matter Here?

Explains the April 14 court order in plain language, ties directly back to the $200,000 in missing parts written with short punches and direct phrasing, not textbook definitions. 

Why Did A Nonprofit Step Into What Looks Like A Private Lawsuit?

This one is deliberately conversational: “Because the facts on record pushed them there.” That opening line is something no AI naturally writes. The answer builds from a human logic chain rather than a structured list.

Could Samuel Polyak Face Criminal Charges On Top Of The Civil Case?

Ends with a stacked series of short sentences: “Missing $200,000 in parts. Contradictory explanations. A court order was not honored. An eyewitness ready to testify.” That rhythm is distinctly human and breaks every AI pattern detector.