WEIL GOTSHAL v. O'CLEIREACAIN


83 N.Y.2d 591 (1994)

634 N.E.2d 195

611 N.Y.S.2d 823

In the Matter of Weil, Gotshal & Manges et al., Respondents, v. Carol O'Cleireacain, as Commissioner of Finance of the City of New York, Appellant. In the Matter of LeBoeuf, Lamb, Leiby & MacRae et al., Respondents, v. Carol O'Cleireacain, as Commissioner of Finance of the City of New York, Appellant.

Court of Appeals of the State of New York.

Decided May 5, 1994.


Attorney(s) appearing for the Case

Paul A. Crotty, Corporation Counsel of New York City (Amy F. Nogid, Edith I. Spivack and Edward F. X. Hart of counsel), for appellant in the first and second above-entitled proceedings.

Weil, Gotshal & Manges, New York City (Michael K. Stanton, Gordon D. Henderson, Bonnie Garone and Andrew Cadel of counsel), for respondents in the first above-entitled proceeding.

LeBoeuf, Lamb, Leiby & MacRae, New York City (Hugh T. McCormick, John S. Kinzey, Margaret A. Keane and Douglas W. Killip of counsel), for respondents in the second above-entitled proceeding.

Chief Judge KAYE and Judges SIMONS, TITONE, BELLACOSA, SMITH and LEVINE concur.


CIPARICK, J.

In both of these CPLR article 78 proceedings brought by law firms, some of whose partners are professional corporations, the issue presented involves the computation of the exemption allowed by Administrative Code of the City of New York § 11-510 (2).

I.

Weil, Gotshal & Manges and LeBoeuf, Lamb, Leiby & MacRae are partnerships engaged in the practice of law in New York...

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