Hutton & Solomon LLP, was formed in December 1976. Prior to its formation, Messrs. Hutton and Solomon had been members of the Tax Department of S.D. Leidersdorf & Co., a Certified Public Accounting firm. Mr. Moore, prior to joining the Firm in January 1987, had been with Counsel's Office in the New York City Department of Finance for eighteen years. The Firm has developed a highly regarded reputation for its expertise in state and local income and excise tax controversy work, tax planning and for litigating tax disputes, particularly with respect to New York State and New York City tax matters.