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Legal Services that Make a Difference - What can Miller Mayer do for you? Whether you are looking for a new home, an updated estate plan, a fresh business venture, cutting edge personnel policies, creative immigration options, or a tenacious litigator, we believe in understanding our clients'​ needs and providing legal services that make a difference. Located in Ithaca, New York, in the heart of the Finger Lakes region and home of Cornell University, Miller Mayer has relationships with diverse clients locally, throughout New York State and beyond. Over two-thirds of our work involves regional and national clients. We provide a full range of services in the areas of corporate, health, litigation, real estate, trusts & estates, and labor & employment law. Miller Mayer’s renowned immigration practice, in particular, services clients worldwide. Miller Mayer attorneys consistently provide creative, high-quality and cost-effective solutions to legal problems. We are proud of our reputation for responsiveness and superior services. We genuinely enjoy our work and seek to share our excitement, and talent, with our clients and community. We make a difference for our clients. Attorney Advertising. Prior results do not guarantee a similar outcome.