Fourteen months after their indictment and three years after their firm failed, three former Dewey & LeBoeuf leaders will face a state court jury in Manhattan Tuesday morning.

White-collar criminal experts say this may be among the first cases to accuse law firm executives of accounting-related misconduct aimed primarily at firm lenders—actions that contributed to Dewey’s demise in May 2012. “I don’t think that there’s any precedent for the Dewey indictments in terms of the kind of defendants and the kind of misconduct alleged,” says Steptoe & Johnson New York co-managing partner Michael Miller, a former assistant district attorney who currently represents a number of attorneys facing misconduct allegations.