On April 23, 2021 a
Exhibit,Appendix
was filed
involving a dispute between
Costello, Cooney & Fearon, Pllc,
and
Melinda Burdick Bowe,
for Torts - Other (Unjust Enrichment/Convers)
in the District Court of Onondaga County.
Preview
FILED: ONONDAGA COUNTY CLERK 02/24/2022 06:07 PM INDEX NO. 003917/2021
NYSCEF DOC. NO. 36 RECEIVED NYSCEF: 02/24/2022
EXHIBIT “L”
FILED: ONONDAGA COUNTY CLERK 02/24/2022 06:07 PM INDEX NO. 003917/2021
NYSCEF DOC. NO. 36 RECEIVED NYSCEF: 02/24/2022
211 W JeffersonSt.,Syracuse, NY 13202
Tel:315.422.1152Fax: 315422.1139
°d lª=°rn
COONEY & FEARON, PLLC
ExperienceInnovation
Daniel R. Rose, Partner
drose@ccf-law.com
December 9, 2021
VIA E-MAIL AND REGULAR MAIL
Andrew J. Ryan, Esq.
Woods Oviatt Gilman, LLP
1900 Bausch & Lomb Place
Rochester, New York 14604
Re: Costeno, Cooney & Fearon, PLLC v. Bowe
Index No. 003917/2021
Dear Andy:
We are in receipt of Defendant's Response to Demand for Tax Returns, in which Defendant
has refused to produce her tax returns for the years when she was a partner with CC&F. Please
allow the following to serve as our good-faith attempt to resolve this discovery dispute.
action"
As you are aware, "material and necessary to the prosecution or defense of this is
not the appropriate standard for discoverability in New York. Instead, contrary to Defendant's
objections, her tax returns are reasoñably calculated to lead to the discovery of admissible evidence
in this action. Defendant's own treatment of the disputed distributions within her 2020 tax return,
including any amendment, is relevant to many of the ultimate issues in this action. Moreover,
Defendant's accounting practices and income derived from the practice of law in 2017-2019,
including any income outside of her membership in CC&F, have now become material as a result
of the indisputable evidence of her breaches of her fiduciary duties during the pendency of the Of
Counsel Agreement.
We hereby renew our request for Defendant to provide her tax returns for those years. To
the extent Defendant's refusal is based upon the financial information epntained within those
returns, they would undoubtedly be deemed confidential under the stipulated order, and therefore
not subject to disclosure outside the confines of this litigatioil. We trust the Stipulated Order will
provide Defendant with the necessary assurances to avoid any further dispute.
Additionally, we have now inquired on multiple occasions about the status of Defendant's
document production. We previously represented, and intend to comply with our commitment to
provide CC&F's document production later this week. Furthermore, Defendant's responses to our
First Set of Interrogatories are also now late. Please advise when we may reasonably anticipate
these responses from Defendant.
ALBANY OFFICE CAZENOVIA OFFICE
220 Columbia Turnpilee | Rensselaer, NY12144 5 Mill
Street| Cazenovia, NY13035
FILED: ONONDAGA COUNTY CLERK 02/24/2022 06:07 PM INDEX NO. 003917/2021
NYSCEF DOC. NO. 36 RECEIVED NYSCEF: 02/24/2022
Andrew J. Ryan, Esq.
December 9, 2021
Page 2
Finally, as we have also inquired previously, we request that Defendant provide her
availability for depositions in this matter at our offices in February 2022.
We thank you for your anticipated attention to these matters. Should you have any
questions or comments, please do not hesitate to contact me.
Very truly yours,
COSTELLO, COONEY & F AR N, PLLC
Daniel R. Rose
DRR/lja
Document Filed Date
February 24, 2022
Case Filing Date
April 23, 2021
Category
Torts - Other (Unjust Enrichment/Convers)
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FILED: ONONDAGA COUNTY CLERK 02/24/2022 06:07 PM INDEX NO. 003917/2021 NYSCEF DOC. NO. 36 RECEIVED NYSCEF: 02/24/2022 EXHIBIT “L” FILED: ONONDAGA COUNTY CLERK 02/24/2022 06:07 PM INDEX NO. 003917/2021 NYSCEF DOC. NO. 36 RECEIVED NYSCEF: 02/24/2022 211 W JeffersonSt.,Syracuse, NY 13202 Tel:315.422.1152Fax: 315422.1139 °d lª=°rn COONEY & FEARON, PLLC ExperienceInnovation Daniel R. Rose, Partner drose@ccf-law.com December 9, 2021 VIA E-MAIL AND REGULAR MAIL Andrew J. Ryan, Esq. Woods Oviatt Gilman, LLP 1900 Bausch & Lomb Place Rochester, New York 14604 Re: Costeno, Cooney & Fearon, PLLC v. Bowe Index No. 003917/2021 Dear Andy: We are in receipt of Defendant's Response to Demand for Tax Returns, in which Defendant has refused to produce her tax returns for the years when she was a partner with CC&F. Please allow the following to serve as our good-faith attempt to resolve this discovery dispute. action" As you are aware, "material and necessary to the prosecution or defense of this is not the appropriate standard for discoverability in New York. Instead, contrary to Defendant's objections, her tax returns are reasoñably calculated to lead to the discovery of admissible evidence in this action. Defendant's own treatment of the disputed distributions within her 2020 tax return, including any amendment, is relevant to many of the ultimate issues in this action. Moreover, Defendant's accounting practices and income derived from the practice of law in 2017-2019, including any income outside of her membership in CC&F, have now become material as a result of the indisputable evidence of her breaches of her fiduciary duties during the pendency of the Of Counsel Agreement. We hereby renew our request for Defendant to provide her tax returns for those years. To the extent Defendant's refusal is based upon the financial information epntained within those returns, they would undoubtedly be deemed confidential under the stipulated order, and therefore not subject to disclosure outside the confines of this litigatioil. We trust the Stipulated Order will provide Defendant with the necessary assurances to avoid any further dispute. Additionally, we have now inquired on multiple occasions about the status of Defendant's document production. We previously represented, and intend to comply with our commitment to provide CC&F's document production later this week. Furthermore, Defendant's responses to our First Set of Interrogatories are also now late. Please advise when we may reasonably anticipate these responses from Defendant. ALBANY OFFICE CAZENOVIA OFFICE 220 Columbia Turnpilee | Rensselaer, NY12144 5 Mill Street| Cazenovia, NY13035 FILED: ONONDAGA COUNTY CLERK 02/24/2022 06:07 PM INDEX NO. 003917/2021 NYSCEF DOC. NO. 36 RECEIVED NYSCEF: 02/24/2022 Andrew J. Ryan, Esq. December 9, 2021 Page 2 Finally, as we have also inquired previously, we request that Defendant provide her availability for depositions in this matter at our offices in February 2022. We thank you for your anticipated attention to these matters. Should you have any questions or comments, please do not hesitate to contact me. Very truly yours, COSTELLO, COONEY & F AR N, PLLC Daniel R. Rose DRR/lja