Melvin L. Kowalsky, 92, of Ilion, passed away peacefully, February 24, 2009, in Bassett Health Care Center, Cooperstown, following a long illness. Mel was born on June 20, 1916, in Utica, and was a graduate of Utica Free Academy. In 1948, he married Eleanor Sumberg in Utica. Eleanor passed away in 1983. Mel then married Charlotte Lewis Lawrence in 1984. Charlotte passed away in 2000. Mel served in the United States Army in the 5th Army Headquarters located in Africa and Italy. In 1947, Mel started a life long business partnership with Miles Hoerle by co-founding the former Sunset Lumber Company, Utica. In 1951, the partnership grew by venturing to Ilion, where they purchased Ilion Lumber Company. As these businesses prospered, Mel and Miles widen their horizons even more by purchasing the Philip Thomas Lumber Company, Utica, in 1960. Through their dedication to success they formed a life long friendship ending with Miles passing but continued with Shirley Hoerle who remained close to Mel and assisted him through the past years. Mel is survived by his step-daughter, Robin Tii Gay of Dolgeville, and many special friends and neighbors, who he came to know and love throughout his life. He was predeceased by his sister, Harriet Smith, and his brother, Nathan Kowalsky. His funeral service will be 10 a.m., Monday, from Whiter-Hendrix Funeral Home, Inc., 100 Otsego Street, Ilion, with Rabbi Jeffrey Segall, officiating. Interment will be in Temple Emanu-El Cemetery, Roberts Road, New Hartford. Visitation will be 2-4 p.m., Sunday, at Whiter-Hendrix Funeral Home, Inc. Contributions in Mels memory may be offered to Temple Emanu-El, 2710 Genesee St., Utica. The family would like to thank the entire staff at the Mohawk Valley Nursing Home, Ilion, for all of their loving and compassionate care, and especially Elaine Wood, who also took time to care for Mel when he was living at home. 