Is an LLC or S-Corp the better choice for incorporating a small
(single owner, no employee) entity, specifically in New York State?

* The entity will be a technology consultancy, providing custom
software development.

* My primary concern is liability protection.

While LLCs seem attractive, I've heard that in New York State, in
particular, LLCs have not __in practice__ provided as robust liability
protection as S-Corps.

I'm aware of most of the standard differences between LLCs and S-Corps
(fees, meeting and minutes requirements, ownership restrictions,
etc.). That's not what I'm after.

I'm specifically interested in how liability protection may be
stronger, in New York State legal precedent, for S-Corps than LLCs.

Thanks for your thinking on this matter!