Fustok v. Conticommodity Services., Inc.

LASKER, District Judge.

The defendants move to set aside the determination of Honorable Nina Gershon, Magistrate of this court, requiring production of a report by consulting public accountants prepared at the request of defendants’ counsel. The defendants argue that the report-was prepared in anticipation of litigation within the meaning of Federal Rule of Civil Procedure 26(b)(3) and (4) and that the plaintiff has not demonstrated either a particularized need for the discovery of the report or “exceptional circumstances” (Rule 26(b)(4)) justifying its discovery.

Recognizing that under 28…