Tullett & Tokyo Forex, Inc. v. Linker
Court: Appellate Division of the Supreme Court of the State of New York; April 11, 1996; New York; State Appellate Court
The Supreme Court of New York County, presided over by Justice Lorraine Miller, issued an order on October 23, 1995, regarding an action to recover loans that the defendant asserts were forgiven. The court denied the plaintiff's motion for the production of the defendant's income tax returns. The decision was unanimously affirmed, with no costs awarded. The court concluded that the plaintiff did not sufficiently demonstrate an overriding necessity to breach the confidentiality of tax returns, as established in the precedent case Editel, N.Y. v Liberty Studios, which underscores the need for a strong showing of necessity and indicates that information should also be sought from alternative sources, as referenced in Consentino v Schwartz. The ruling was concurred by Justices Milonas, Wallach, Kupferman, Ross, and Williams.