NEW YORK, June 20 (Reuters) - A pair of court decisions involving secretaries fired during mass layoffs at Fried, Frank, Harris, Shriver & Jacobson in 2008 are shedding light on the impact of the financial crisis on the Wall Street law firm.

The decisions, the most recent of which was issued on Tuesday, state that Fried Frank's gross revenues fell 20 percent that year, much more than previously reported. The decisions also made public that 43 staff members were laid off, a number that was previously unconfirmed. Also, one of the decisions quotes Fried Frank's chair as saying the economic downturn "decimated" its business.

While evidence and motions in the cases are sealed, the court decisions summarize these and other key details. In both cases, judges ruled that the two secretaries, Judith Cuttler and Roseanne Zito, could not support their claims that Fried Frank discriminated against them.

The year 2008, when Lehman Brothers Holdings Inc failed, marked the beginning of difficulties to come for large law firms. While gross revenue at the top 100 firms, which include Fried Frank, grew by 4.1 percent, profits per partner declined 4.3 percent and revenue per lawyer fell 1.2 percent, according to The American Lawyer.

Even before the two court decisions, it was clear Fried Frank was affected by the financial crisis. As part of its annual survey of law firm finances, The American Lawyer reported that Fried Frank's gross revenue fell 9 percent to $488 million and profits per partner fell 23 percent to $1.23 million. Fried Frank likewise confirmed laying off staff members in August 2008, the period at the center of the two lawsuits.

Patricia Lojo, a spokeswoman for Fried Frank, declined to comment, as "a matter of policy," on the discrepancy between the 9 percent reported decline in gross revenue reported at the time and the 20 percent decline in U.S. District Ju d ge Robert Sweet's decision on Tuesday in Zito's case.

In that decision, Sweet quotes Valerie Ford Jacob, the chairwoman of Fried Frank, saying the firm's business began to "deteriorate" in 2008 as attorney hours dropped.

Kathy Alcott, the firm's director of secretarial services, testified to planning for the secretary layoffs after being told at a May or June 2008 meeting with Jacob and Managing Partner Justin Spendlove that the downturn was affecting the firm.

Both Sweet and U.S. District Judge Deborah Batts, who ruled in Cuttler's case in March, said 19 secretaries were laid off at that time, including "floater secretaries," such as Cuttler, who weren't assigned to specific attorneys. Fried Frank laid off all of its floater secretaries, according to Batts.

Batts cited the firm's layoff of all of the floaters without regard to performance as a factor in dismissing Cuttler's lawsuit, which accused the firm of firing her because of her age, gender and disability.

Cuttler, who had counsel at the district court level but is now applying for pro bono counsel, has appealed her case to the 2nd Circuit Court of Appeals. She declined to comment on Wednesday beyond the court documents.

In the case of Zito, an evening secretarial supervisor in Fried Frank's New York office, Sweet likewise said there was no proof that she was discriminated because of her age, gender and disability.

Sweet noted that Alcott had testified that she decided to eliminate the position Zito held because the work had "drastically decreased" since she was hired in 1998 and had been absorbed by Zito's supervisor.

"Over the years, as attorney work habits changed and attorneys became more computer literate, the number of evening secretarial desk assignments requested by attorneys dwindled to only two or three assignments per night," Sweet said.

Zito's lawyers, Daniel Alterman and Patrick DeLince, said in a statement they were "disappointed with the ruling" and "will do everything possible to protect and vindicate Ms Zito's legal and civil rights."

Fried Frank had more job cuts after the August 2008 round, confirming in March 2009 that it would cut 41 associates and 58 staff members. Its revenues continued to decline until 2010, when they surged upwards, according to The American Lawyer.

Last year was softer, according to The American Lawyer. Fried Frank grossed $474 million, up 0.5 percent, while profits per partner fell 0.6 percent to $1.58 million.

Gross revenue throughout The Am Law 100 rose 5.3 percent in 2011, while profits per partner on average rose 3 percent, The American Lawyer reported.

The case is Zito v. Fried, Frank, Harris, Shriver & Jacobson, in the U.S. District Court for the Southern District of New York, No. 09-9662.

For Zito: Daniel Alterman and Patrick DeLince.

For Fried Frank: Bettina Plevan and Marc Mandelman of Proskauer Rose.

(Reporting by Nate Raymond)

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