In Sage Realty Corp. v. Proskauer Rose, 275 AD2d 11 [1st Dept 2000] during a deposition, the plaintiff admitted destroying tape recordings once disclosure of them became imminent, and the evidence established that hundreds of tapes existed and were in the plaintiffs' control when the litigation was commenced, but no longer existed during the time period of the discovery dispute. In Sage, there was evidence that the plaintiff directed that all phone calls in connection with an underlying business transaction be recorded. The plaintiff's principal was also observed discussing the transaction over the phone with the defendant attorneys, who were being sued for the advice they allegedly failed to provide concerning it. The court determined that the defendant was prejudiced, substantially, in interposing a defense without the relevant, intentionally destroyed evidence.