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“a compelling need for the tax returns exists because the information contained therein is not otherwise available.” (Appeal, p. 24). However, in the Eleventh Circuit this heightened burden has been rejected. “[T]he Eleventh Circuit does not require a showing of compelling need before tax information may be obtai
Donuts, Inc. v. Mary’s Donuts, Inc., 2001 WL 34079319 (S.D. Fla. 2001), in which the Court applied the higher standard. These cases do not consider the Eleventh Circuit’s opinion in Maddow, and the federal judges in this District over the past five years since Pendlebury have consistently rejected the “compelling nee
ore tax information may be obtained by a party in discovery.” Bellosa v. Universal Tile Restoration, Inc., 2008 WL 2620735 (S.D. Fla. 2008) (citing Maddow v. Procter & Gamble Co., 107 F.3d 846 (11th Cir. 1997)); accord U.S. v. Certain Real Property, 444 F.Supp. 2d 1258 (S.D.Fla. 2006); Platypus Wear, I
, 2001 WL 34079319 (S.D. Fla. 2001), in which the Court applied the higher standard. These cases do not consider the Eleventh Circuit’s opinion in Maddow, and the federal judges in this District over the past five years since Pendlebury have consistently rejected the “compelling need” standard for pro
rwise available.” (Appeal, p. 24). However, in the Eleventh Circuit this heightened burden has been rejected. “[T]he
, Inc., 2008 WL 2620735 (S.D. Fla. 2008) (citing Maddow v. Procter & Gamble Co., 107 F.3d 846 (11th Cir.
o not consider the Eleventh Circuit’s opinion in Maddow, and the federal judges in this District over the
ing to tax returns, however, has been rejected in the Eleventh Circuit. See Maddow v. Proctor & Gamble Co., Inc., 107 F.
r, has been rejected in the Eleventh Circuit. See Maddow v. Proctor & Gamble Co., Inc., 107 F.3d 846, 853
nown as and Located at 6469 Polo Pointe Way, Delray Beach, Fla., 444 F.Supp.2d 1258, 1263 -1264 (S.D.Fla. 2006). This Court should likewise follow the Eleventh Circuit’s ruling in Maddow and treat the tax return information as discoverable under ordinary standards. See also Shearson Lehman Hutton v. Lambros, 135 F.
nte Way, Delray Beach, Fla., 444 F.Supp.2d 1258, 1263 -1264 (S.D.Fla.,2006), he explained that this claim of a higher standard had been rejected by Maddow v. Procter & Gamble Co., Inc., 107 F.3d 846, 853 (11th Cir.1997): Despite the fact that some Courts within the Southern District of Florida have r
Entities connected to both the Eleventh Circuit and Maddow

Jeffrey Epstein
PERSONJane Doe
PERSON
United States
LOCATION
Bradley Edwards
PERSONJack Goldberger
PERSON
Paul Cassell
PERSON
Department of Justice
ORGANIZATION
Virginia Giuffre
PERSONRobert D. Critton
PERSON
Adam D. Horowitz
PERSON
Prince Andrew
PERSONStuart S. Mermelstein
PERSON
Michael Douglas
PERSONRobert C. Josefsberg
PERSONMichael J. Pike
PERSON
Samantha Power
PERSON
Jennifer Lopez
PERSONSecond Circuit
ORGANIZATIONRichard Horace Willits
PERSONJack Patrick Hill
PERSON