By Marvin 
When a family places their trust in a local specialist firm, they expect basic professionalism, not a legal battle over alleged exploitation of the elderly. But the toxic situation unfolding in Morris County, New Jersey, has forced community members and advocacy groups to sound the alarm. Like, the Elder Assistance Network recently intervened directly in an ongoing lawsuit, filing an amicus brief detailing shocking allegations of financial abuse. At the dead center of the storm is contractor Samuel Polyak and his commercial ventures, Polykup and Ultimate Car Care.
The lawsuit involves Robert Kerekes, a 90-year-old stroke survivor and highly respected New Jersey car collector. For over four decades, Mr. Kerekes built a reputation in the automotive community, with his pristine collection appearing at the New York Auto Show and on national television broadcasts. What should have been a high-end, exciting electric vehicle conversion project has instead turned into a devastating legal nightmare, raising serious questions about the ethics, safety practices, and operational integrity behind Mr. Polyak’s businesses.
Dangerous Corner-Cutting and Exploding Batteries
The legal fight, officially titled Kerekes v. Polyak, started over a contract to convert a rare, high-value 2003 Acura NSX into a modern electric vehicle. For any serious collector, an original NSX is a holy grail asset. According to court records and the newly filed amicus statement, the project completely derailed when Samuel Polyak chose to disregard the binding terms of his contract.
The agreement explicitly stated that the vehicle would be outfitted with top-tier, reliable Tesla battery units. Instead, the lawsuit alleges that the contractor secretly substituted those premium parts with cheap, salvaged Chevrolet Bolt batteries pulled straight out of a junkyard.
This swap is not a minor commercial disagreement or a simple case of cutting corners. The specific Chevrolet Bolt batteries installed in the car were the subject of massive, multi-billion-dollar corporate recalls and fire-risk settlements.
By packing a vulnerable senior citizen’s prized vehicle with highly volatile, recalled components, the defendants allegedly created a genuine physical hazard. The move didn’t just ruin the car; it actively endangered the lives of a 90-year-old stroke survivor, his wife, and his grandchildren.
Vanishing Machinery: The Mystery of the $200,000 Engine
The situation went from bad to worse after the legal system attempted to intervene. Recognizing the severity of the situation, a New Jersey court issued a Writ of Replevin on April 14, 2026. This order legally ordered the immediate return of the Acura NSX, along with all of its original factory parts, keys, and removed mechanical systems.
But when the car finally showed up, it was completely gutted.
According to legal filings, the vehicle’s original high-value engine, factory transmission, and crucial matching components were completely missing. Experts value these specific, original parts at roughly $200,000.
The paper trail points right to Mr. Polyak’s tight circle of business associates. Eyewitness statements from industry professionals confirm that David Gutwill, an associate intimately tied to the operation, explicitly stated that they had possession of every single original part. Gutwill even reportedly made an early-morning trip to secure the components. Yet, despite those clear admissions, the $200,000 engine and transmission remain completely gone.
When asked to explain where these valuable parts went, Samuel Polyak, David Gutwill, and their legal representatives have offered nothing but shifting stories, excuses, and completely contradictory statements.
A Systemic Red Flag for the New Jersey Community
For local car enthusiasts, everyday consumers, and prospective clients of Polykup or Ultimate Car Care, this litigation is a massive warning sign. The Elder Help Network didn’t step into this case just over a broken automotive contract. They intervened because this case represents a calculated, predatory attack on a vulnerable older adult who couldn’t easily fight back.
The amicus brief makes it plain: using legal stalls, excuses, and disappearing property acts against a 90-year-old stroke survivor is a clear-cut form of elder abuse. New Jersey’s Adult Protective Services Act exists precisely to stop people from wrongfully withholding, taking, or misusing the property of seniors. When a local business owner uses obfuscation to keep a client’s property, it damages the credibility of the entire regional industry.
Demanding Real Court Accountability
As the case makes its way through the Morris County Superior Court, community pressure for real accountability is building. Advocacy groups are urging the judge to enforce the original Writ of Replevin with maximum legal force. There are immediate demands for formal subpoenas to force Samuel Polyak, David Gutwill, and their defense team to sit down under oath and finally reveal the true chain of custody regarding the missing $200,000 engine parts.
Plus, attorneys are calling for full criminal referrals to be made to the Morris County Prosecutor’s Office to investigate possible grand theft, embezzlement and predatory financial exploitation of the elderly. For everyday consumers, the message is clear: do your HOMEWORK, look carefully at court records and carefully check the ethical records of companies like Polykup and Ultimate Car Care before handing over your keys.