Opinion
April 11, 1996
Appeal from the Supreme Court, New York County (Lorraine Miller, J.).
We agree with the IAS Court that, at this stage of the proceedings, plaintiff has failed to overcome the presumptive right of confidentiality accorded tax returns with a "`strong showing of overriding necessity'" ( Editel, N.Y. v. Liberty Studios, 162 A.D.2d 345, 346), including what the returns might prove and inability to obtain the information from any alternative source ( Consentino v. Schwartz, 155 A.D.2d 640, 641).
Concur — Milonas, J.P., Wallach, Kupferman, Ross and Williams, JJ.