This is an action by the mortgagees against the owner and insurer of property located in The Bronx to recover for a fire loss suffered at the premises.
As limited by their brief, plaintiffs appeal only from that portion of the order which directed compliance with item 9 of the notice for discovery and inspection, which calls for the production of the income tax returns.
Unless there is a strong showing of necessity, the production of tax returns, because of their confidential and private nature, is not favored. (Matthews Indus. Piping Co. v Mobil Oil Corp., 114 A.D.2d 772.)
We see no basis in the record for the need to examine the tax returns of the mortgagee of the property nor does it appear to be relevant to the issues in the case. (See, Muller v Sorensen, 138 A.D.2d 683.)
Unless there is a showing of materiality and necessity, that aspect of the motion should be denied.
Concur — Kupferman, J.P., Ross, Milonas, Rosenberger and Ellerin, JJ.