By Joseph Ax NEW YORK (Reuters) – Two Mexican companies have sued Yahoo Inc and law firm Baker McKenzie in New York federal court, accusing them of engineering a conspiracy to avoid a $2.7 billion judgment issued by a Mexican court in 2012. In a lawsuit filed on Thursday, Worldwide Directories S.A. de C.V. and Ideas Interactivas S.A. de C.V. said Yahoo and Baker McKenzie enlisted the help of a senior Mexican judge and other court personnel to corrupt the appeals process and overturn the judgment. This is a frivolous attempt to revive interest in a meritless lawsuit, and we will vigorously defend against these baseless claims, said a Yahoo spokeswoman. A Baker McKenzie spokesman did not respond to requests for comment.