Plaintiff appeals from an order of the Civil Court of the City of New York, Bronx County (Julia I. Rodriguez, J.), entered September 28, 2007, which granted defendant's motion to strike the notice of trial and to compel discovery, and denied plaintiff's cross motion for a protective order.

Per Curiam.

Order (Julia I. Rodriguez, J.), entered September 28, 2007, modified to grant plaintiff's cross motion for a protective order in connection with defendant's demand for the production of personal income tax and financial records of plaintiff's principal, and discovery on precluded defenses; as modified, order affirmed, without costs.

Defendant's documentary submissions in support of its motion to strike the notice of trial and compel discovery suffice to establish its entitlement to disclosure pertaining to its defense of fraudulent incorporation, including the management agreements and corporate financial documents requested, as well as the deposition of plaintiff's principal (see One Beacon Ins. Group, LLC v Midland Med. Care, P.C., 54 AD3d 738 [2008]). However, defendant did not establish its entitlement to disclosure of the personal income taxes and bank account records of plaintiff's principal. "Compelled disclosure of personal income tax returns is disfavored because of their private and confidential nature" (David Leinoff, Inc. v 208 W. 29th St. Assoc., 243 AD2d 418, 419 [1997]). The party seeking such disclosure must "make a strong showing of necessity and demonstrate that the information contained in the returns is not available from any other source" (id.). At this juncture, and in view of the fact that defendant has been granted disclosure of plaintiff's corporate tax return and other financial information, defendant has not met that burden. Nor is defendant entitled to discovery with respect to precluded defenses.

THIS CONSTITUTES THE DECISION AND ORDER OF THE COURT. [*2]
Decision Date: July 29, 2009