Plaintiffs allege that defendant attorney committed malpractice in failing to timely submit an answer in a high-income rent deregulation proceeding brought by their landlord. In such proceeding the issue was whether plaintiffs' Federal adjusted gross income exceeded $250,000 as reported on their New York State income tax return for each of the preceding two years (Administrative Code of City of NY §§ 26-504.1, 26-504.3 [a], [c] [1]). Defendant's demand for documents...
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