In Gabel v. Gabel, 101 AD3d 676 [2d Dept 2012] the party seeking disqualification took the position that the attorney who had represented her in connection with the formation of a corporation should be disqualified from representing a co-shareholder in an action concerning determination of the value of the entity. The Second Department rejected the precise argument made by the Plaintiff in the case at bar setting forth that there were simply no facts in the record to support a finding that the prior representation concerned any confidential information regarding the value of the corporation. Id. at 677.