Ordered that the order is affirmed insofar as appealed from, with costs.
The plaintiffs' motion for partial summary judgment was properly granted. The defendant Harvey Mendelsohn knew at the time that he prepared the plaintiffs' 1989 tax returns that the election of the plaintiff Le Cafe Creme, Ltd., to be taxed as a small business corporation under subchapter S of the Internal Revenue Code had not been made within the time limit specified by law.
The defendants...
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