Practice Areas

Our firm handles legal matters in the following practice areas: New York State and Local Sales Tax Disputes, Sales and Use Tax Seminars for Construction and Real Estate Industries, Construction Law, Contracts, Corporate Law, Real Estate, Not-For-Profit Corporations, Business Law, Wills and Probate, Zoning and Land Use, Debtor and Creditor and General Practice.

NYS Sales and Use Tax

C&C, LLP counsels construction contractors on New York Sales and Use Tax compliance. The firm represents businesses and individuals throughout the audit process. Brian G. Cunningham is author of Sales and Use Tax and the New York Construction Industry and conducts seminars on this topic.


C&C, LLP represents a diversified group of business entities, including not-for-profit companies providing vital services to the people of New York State.




C&C, LLP provides counsel to New York Metropolitan area construction contractors, including corporate issues, employment matters, contract review and preparation, payment and collection disputes, mechanic’s liens and litigation.

Real Estate

C&C, LLP has helps individuals and businesses navigate the process of buying and selling real estate in the New York Metropolitan area, including single family homes, condominiums, cooperative apartments, commercial properties and lease agreements.


Representative Clients: Building Contractors Association, Inc.; Bricklayers Local 1 Fringe Benefit Trust Funds; Denton Green Housing Co., Inc.; Outreach Project Inc.; John Gallin & Son, Inc.; Sugrue Contracting Corp.; H.M. Hughes Co., Inc.; Artex Systems, Inc.; Tishman Construction Corp.; E.W. Howell Co., Inc.; Related Hudson Yards; Gannon Vitolo Contracting; Turner Construction Co.; Operating Engineers Local 4-14B Fringe Benefit Trust Funds; Dynamic Youth Community, Inc.