In In the Matter of Niagara Mohawk Power Corp. v. Town of Moreais Assessor, 8 A.D.3d 935 (3rd Dept 2004), Petitioners served trial subpoenas and subpoenas duces tecum on Respondents' engineer, appraiser, and consulting appraiser, seeking "documents relating to appraisals of other hydroelectric facilities conducted within the last five years". The Court noted that "while it is true that materials prepared for litigation by an appraiser who is not called as a witness are protected from disclosure .....", Petitioners established that their appraiser "relied upon and incorporated information contained in" the prior appraisals sought pursuant to subpoena. Therefore, the Court held that those prior appraisals are relevant for the purpose of impeaching Respondents' appraiser on cross-examination and are therefore subject to disclosure.