California, United States of America
The following excerpt is from Schnabel v. Superior Court (Schnabel), 12 Cal.Rptr.2d 63, 15 Cal.App.4th 1079 (Cal. App. 1992):
Appellate courts continue to utilize this public policy analysis. In Miller v. Superior Court (1977) 71 Cal.App.3d 145, 139 Cal.Rptr. 521, a wife sought to discover her former husband's federal and state income tax returns in a child support enforcement proceeding. The court held the father's returns were subject to discovery, noting "that the time has arrived when a policy favoring the confidentiality of tax returns must give way to the greater public policy of enforcing child support obligations." (Id. at p. 149, 139 Cal.Rptr. 521.)
In In re Marriage of Brown (1979) 99 Cal.App.3d 702, 709, 160 Cal.Rptr. 524, the court also considered the public policy arguments in deciding whether tax returns should be produced. It concluded discovery should be extended in such instances when it would aid in consideration of the advancement of a sound public policy and not be contrary to it.
In Sammut v. Sammut (1980) 103 Cal.App.3d 557, 560, 163 Cal.Rptr. 193, the court relying on Sav-On, acknowledged
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