In Mirabella v. Banco Indus. de la Republica Argentina (29 AD2d 940, 289 NYS2d 474 [1st Dept 1968]), the plaintiff sued for breach of contract after defendant allegedly cancelled six letters of credit issued to plaintiff's assignor, the Court held that a separate trial on plaintiff's claim for fraud and defendant's statute of limitations defense was warranted because the issue of fraud did not bear on plaintiff's claim for breach of contract and the proof in the former would not be the same as the proof on the latter (id. at 940).
Moreover, the Court held that a separate trial was warranted because resolution of the defendant's statute of limitations defense "if disposed of favorably to the defendant, would end this long-standing litigation" (id. at 940).