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MATTER OF MACKENZIE HUGHES LLP v. NEW YORK STATE TAX APPEALS TRIB.

527595.

178 A.D.3d 1313 (2019)

2019 NY Slip Op 09337

In the Matter of Mackenzie Hughes LLP et al., Petitioners, v. New York State Tax Appeals Tribunal et al., Respondents.

Appellate Division of the Supreme Court of New York, Third Department.

Decided December 26, 2019.

Attorney(s) appearing for the Case

Mackenzie Hughes LLP, Syracuse (W. Bradley Hunt of counsel), for petitioners.

Letitia James, Attorney General, Albany (Owen Demuth of counsel), for Commissioner of Taxation and Finance, respondent.

Garry, P.J., Lynch, Mulvey and Colangelo, JJ., concur.

Petitioner Mackenzie Hughes LLP is a limited liability partnership law firm located in the City of Syracuse, Onondaga County and is the successor firm of Mackenzie Smith Lewis Mitchell & Hughes, LLP (hereinafter MSLMH). The other petitioners are partners or spouses of partners (hereinafter collectively referred to as the partner petitioners...

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