Defendant / Appellee:
Letitia James, in her official capacity as Attorney General of New York State, Michael R. Schmidt, in his official capacity as Commissioner of the New York State Department of Taxation and Finance
Defendant / Appellant:
Richard E. Neal, in his official capacity as Chairman of the House Ways and Means Committee, Andrew Grossman, in his official capacity as Chief Tax Counsel of the House Ways and Means Committee, Committee on Ways and Means, United States House of Representatives
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