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ROSENFELD v. KAPLAN

245 A.D.2d 176 (1997)

666 N.Y.S.2d 180

Nathan Rosenfeld, Respondent, v. Saul Kaplan et al., Appellants

Appellate Division of the Supreme Court of the State of New York, First Department.

December 18, 1997

Although "[b]ecause of their confidential and private nature, disclosure of tax returns is disfavored * * * [and a] party seeking disclosure must make a strong showing of necessity * * * and demonstrate that the information contained in the returns is unavailable from other sources [citations omitted]" (Gordon v Grossman, 183 A.D.2d 669, 670; see also, Grossman v Lacoff, 168 A.D.2d 484

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