Hutton & Solomon LLP, a New York registered limited liability partnership, was formed in December 1976 to engage in the practice of tax law.  Prior to the formation of the Firm, Messrs. Hutton and Solomon had been members of the Tax Department of S.D. Leidersdorf & Co., a Certified Public Accounting firm.  The Firm has developed a highly regarded reputation for its expertise in state and local tax matters, particularly with respect to New York State and New York City.  These activities are principally under the direction of Messrs. Solomon, Moore and Blane.  The Firm, has been given the highest rating in legal ability and ethical standards in the Martindale-Hubbell Law Directory.