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Dep} {\i\fs20\insrsid15795122 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 10}{\fldrslt\f172\fs20}}}{\i\fs20\insrsid15795122 t of Law, et al}{\fs20\insrsid15795122 , 1999 Guam 12, Opinion\tab Page }{\field{\*\fldinst {\fs20\insrsid15795122 PAGE }}{\fldrslt {\fs20\lang1024\langfe1024\noproof\insrsid8733080 7}}}{\fs20\insrsid15795122 of 11 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0 {\fs20\insrsid15795122 \par }\pard \qj \li0\ri0\sl-19\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 {\lang1024\langfe1024\noproof\insrsid8733080 {\shp{\*\shpinst\shpleft1440\shptop0\shpright10800\shpbottom19\shpfhdr1\shpbxpage\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt1\shpz0\shplockanchor\shplid2049{\sp{\sn shapeType}{\sv 1}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}} {\sp{\sn fillColor}{\sv 0}}{\sp{\sn fillBackColor}{\sv 0}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn lineWidth}{\sv 0}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn fShadow}{\sv 0}}{\sp{\sn posrelh}{\sv 1}}{\sp{\sn fLayoutInCell}{\sv 0}}{\sp{\sn fBehindDocument}{\sv 1}} {\sp{\sn fLayoutInCell}{\sv 0}}}{\shprslt{\*\do\dobxpage\dobypara\dodhgt0\dprect\dpx1440\dpy0\dpxsize9360\dpysize19\dpfillfgcr0\dpfillfgcg0\dpfillfgcb0\dpfillbgcr0\dpfillbgcg0\dpfillbgcb0\dpfillpat1\dplinehollow}}}}{\fs20\insrsid15795122 \par }\pard \ql \li0\ri0\sl-240\slmult0\nowidctlpar\faauto\rin0\lin0\itap0 {\fs20\insrsid15795122 \par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid15795122\charrsid3351042 IN THE SUPREME COURT OF GUAM}{\b\insrsid3351042 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid3351042\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 ALAN F. HAEUSER \par }{\insrsid15795122\charrsid3351042 Petitioner-Appellee \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 vs.}{\insrsid15795122\charrsid3351042 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 DEPARTMENT OF LAW, GOVERNMENT OF GUAM \par and THE CIVIL SERVICE COMMISSION OF GUAM}{\insrsid15795122\charrsid3351042 \par Respondents-Appellants \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 OPINION \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 Supreme Court Case No. CVA98-009 \par Superior Court Case No. SP0003-92}{\insrsid3351042 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 Filed:}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 30 April 1999 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 Cite as: 1999 Guam 12}{\b\insrsid3351042 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid3351042\charrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 Appeal from the Superior Court of Guam \par Submitted for oral argument on 28 January 1999 \par Hag\'e5t\'f1a, Guam}{\insrsid3351042 \par }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid3351042 \par }\trowd \irow0\irowband0\lastrow \ts11\trgaph120\trleft0\trhdr\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4658\clshdrawnil \cellx4658\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4701\clshdrawnil \cellx9359\pard \ql \li0\ri0\nowidctlpar\intbl\faauto\rin0\lin0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }{\ul\insrsid15795122\charrsid3351042 Appearing for the Petitioner-Appellee}{\insrsid3351042 :}{\insrsid15795122\charrsid3351042 \par Mitchell F. Thompson, Esq. \par Maher & Thompson, P.C. \par 140 Aspinall Avenue, Suite 201 \par Hagat\'f1a, Guam 96910}{\insrsid3351042 \par \par }{\insrsid15795122\charrsid3351042 \cell \par }{\ul\insrsid15795122\charrsid3351042 Appearing for the Respondents-Appellants:}{\insrsid15795122\charrsid3351042 \par Eric Heisel \par Assistant Attorney General \par Office of the Attorney General \par Suite 2-200E, Judicial Center Building \par 120 West O}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 Brien Drive \par Hagat\'f1a, Guam 96910\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\insrsid15795122\charrsid3351042 \trowd \irow0\irowband0\lastrow \ts11\trgaph120\trleft0\trhdr\trftsWidth1\trftsWidthB3\trftsWidthA3\trpaddl120\trpaddr120\trpaddfl3\trpaddfr3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4658\clshdrawnil \cellx4658\clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4701\clshdrawnil \cellx9359\row }\pard \ql \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 BEFORE: PETER C. SIGUENZA, Chief Justice}{\cs15\super\insrsid15795122\charrsid3351042 \chftn {\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs15\super\insrsid15795122 \chftn }{\fs20\insrsid15795122 The signatures in this opinion reflect the titles of the justices at the time this matter was considered and determined.}}}{\insrsid15795122\charrsid3351042 ; JANET HEALY WEEKS, and BENJAMIN J.F. CRUZ., Associate Justices. \par \par }{\b\insrsid15795122\charrsid142061 SIGUENZA, C.J: \par }{\insrsid142061\charrsid3351042 \par }{\b\insrsid15795122\charrsid3351042 [1]}{\insrsid15795122\charrsid3351042 \tab Appellants Department of Law, Government of Guam, and the Civil Service Commission of Guam appeal the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s award of monetary damages for back pay to Appellee Alan F. Haeuser.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Appellants argue that the back pay was erroneous because appellee failed to mitigate damages.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Appellants also seek a remand on the issue of the amount of damages.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 In addition, appellants also appeal the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s denial of the Department of Law}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s motion to compel production of the defendants}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 tax returns. \par \par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid142061 {\b\insrsid15795122\charrsid3351042 I.}{\insrsid142061 \par }\pard \ql \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid142061 {\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 [2]}{\insrsid15795122\charrsid3351042 \tab Appellee Alan Haeuser (hereinafter Haeuser) was hired as an Assistant Attorney General with the Guam Department of Law in February 1990.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Haeuser was hired as an unclassified employee for a probationary term of two years.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 On or about 1April 1991, Haeuser was terminated from employment.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Haeuser filed an appeal with the Civil Service Commission of Guam and the appeal was dismissed by the Commission for lack of jurisdiction, because Haeuser was an unclassified employee, pursuant to 4 GCA }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 39 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 6208.1 (1998).}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [3]}{\insrsid15795122\charrsid3351042 \tab Shortly thereafter, Haeuser petitioned for a writ of mandate from the Superior Court of Guam alleging that 4 GCA }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 39 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 6208.1 violated the Equal Protection Clause and the Organic Act.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 After hearing the matter, the Superior Court found no equal protection violation, but did not explicitly address the Organic Act violation.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Haeuser appealed the ruling to the Appellate Division of the District Court, which affirmed the Superior Court findings and held that there was no violation of the Organic Act.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [4]}{\insrsid15795122\charrsid3351042 \tab Haeuser filed an appeal to the Ninth Circuit pursuing only the Organic Act violation.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The Ninth Circuit agreed with Haeuser and held the statute exempting Assistant Attorney Generals from the merit protections of classified service violated the Organic Act.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The Ninth Circuit issued its mandate to the appellate division, which in turn issued a mandate to the Superior Court.}{\cs15\super\insrsid15795122\charrsid3351042 \chftn {\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs15\super\insrsid15795122 \chftn }{\fs20\insrsid15795122 Although we recognize the Ninth Circuit}{\fs20\insrsid15795122 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 10}{\fldrslt \f172\fs20}}}{\fs20\insrsid15795122 s decision that the exemption for assistant attorney generals from the merit protections of classified service is inorganic, we render no opinion regarding the merits of that decision in applying ou r analysis in this matter.}}}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [5]}{\insrsid15795122\charrsid3351042 \tab On or about 8 May 1997, the Superior Court granted Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt \f172\fs24}}}{\insrsid15795122\charrsid3351042 s motion for summary judgment and ordered the government to reinstate Haeuser as an Assistant Attorney General.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Haeuser returned to work for the Department of Law on 24 June 1997 and is currently a full-time employee.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 On 5 September 1997, the Superior Court issued an order denying the government}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s motion to compel production of Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s income tax returns.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [6]}{\insrsid15795122\charrsid3351042 \tab A trial was held in early October 1997 regarding issues of back pay and mitigation.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The Superior Court awarded back pay to Haeuser, with setoff for money earned and for failure to mitigate.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The government filed a motion to make additional findings of fact and conclusions of law which was subsequently denied by the trial court.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The government now appeals the trial court}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s decision awarding back pay and the denial of the government}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s motion to compel production of documents.}{\insrsid142061 \par \par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid142061 {\b\insrsid15795122\charrsid3351042 II.}{\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 [7]}{\insrsid15795122\charrsid3351042 \tab The government raises two issues for the court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s consideration.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 First is whether the trial court erred in its findings that Haeuser made reasonable in his efforts at finding employment within the legal field and that Haeuser made a reasonably diligent effort to mitigate his damages.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [8]}{\insrsid15795122\charrsid3351042 \tab The second issue is whether the trial court erred in not requiring Haeuser to produce his income tax returns. }{\insrsid142061 \par \par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid142061 {\b\insrsid15795122\charrsid3351042 III.}{\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid142061 {\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 [9]}{\insrsid15795122\charrsid3351042 \tab This court has jurisdiction pursuant to 7 GCA }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 39 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}{\field{\*\fldinst SYMBOL 39 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 3107 and 3108 (1994).}{\insrsid3351042 }{\insrsid142061 \par \par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid142061 {\b\insrsid15795122\charrsid3351042 IV.}{\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 [10]}{\insrsid15795122\charrsid3351042 \tab The government assigns error to the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s finding that Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s attempts at finding work in the legal field was reasonable and that Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s efforts to mitigate damages were also reasonable.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [11]}{\insrsid15795122\charrsid3351042 \tab It is well\_settled that any injured party, who is entitled to damages, is required to mitigate those damages.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 In the case of an award for back pay due to an aggrieved employee, that employee is under a duty to mitigate damages. }{\i\insrsid15795122\charrsid3351042 Sangster v. United Air Lines, Inc.}{\insrsid15795122\charrsid3351042 , 633 F.2d 864, 868 (9}{ \super\insrsid15795122\charrsid3351042 th}{\insrsid15795122\charrsid3351042 Cir. 1980).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The employer has the burden of showing that the employee has not mitigated damages. }{ \i\insrsid15795122\charrsid3351042 Id}{\insrsid15795122\charrsid3351042 .}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [12]}{\insrsid15795122\charrsid3351042 \tab In order for an employer to meet the burden that an employee failed to mitigate damages,}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 he}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 must show: a) there were substantially equivalent jobs available during the time in question; b) that the employee could have obtained an equivalent job; c) and the employee failed to use reasonable diligence in seeking one. }{\i\insrsid15795122\charrsid3351042 Odima v. Westin Tucson Hotel}{\insrsid15795122\charrsid3351042 , 53 F.3d 1484, 1497 (9}{\super\insrsid15795122\charrsid3351042 th}{ \insrsid15795122\charrsid3351042 Cir. 1995).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Other courts have chosen to apply an alternative burden on employers to show a failure to mitigate on the part of an employee.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 An employer is released from a duty to establish the availability of comparable employment if he can prove that the employee made no reasonable efforts to seek such employment. }{\i\insrsid15795122\charrsid3351042 Greenway v. Buffalo Hilton Hotel}{\insrsid15795122\charrsid3351042 , 143 F.3d 47, 54 (2}{\super\insrsid15795122\charrsid3351042 nd}{\insrsid15795122\charrsid3351042 Cir. 1998); }{\i\insrsid15795122\charrsid3351042 see Tubari Ltd ., Inc. v. National Labor Relations Board}{\insrsid15795122\charrsid3351042 , 959 F.2d 451, 458 (3}{\super\insrsid15795122\charrsid3351042 rd}{\insrsid15795122\charrsid3351042 Cir. 1992); }{\i\insrsid15795122\charrsid3351042 Weaver v. Casa Gallardo, Inc. }{\insrsid15795122\charrsid3351042 , 922 F.2d 1515, 1527 (11}{\super\insrsid15795122\charrsid3351042 th}{\insrsid15795122\charrsid3351042 Cir. 1991); }{\i\insrsid15795122\charrsid3351042 Sellers v. Delgado College,}{\insrsid15795122\charrsid3351042 902 F.2d 1189, 1193 (5}{\super\insrsid15795122\charrsid3351042 th}{\insrsid15795122\charrsid3351042 Cir. 1990).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 This alternative burden does not discard or replace the old rule of }{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 substantially equivalent employment}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 , but allows employers to meet their burden by a showing that the employee failed to make reasonable efforts to obtain work.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [13]}{\insrsid15795122\charrsid3351042 \tab We believe that the appropriate rule to apply to the current issue before the Court would be to examine whether the government, at trial, met either the burden of showing the availability of }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 substantially equivalent}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 jobs or showing that Haeuser failed to make reasonable efforts to find employment.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [14]}{\insrsid15795122\charrsid3351042 \tab A trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s findings on mitigation of damages are subject to a clearly erroneous standard of review. }{\i\insrsid15795122\charrsid3351042 Sellers v. Delgado College}{\insrsid15795122\charrsid3351042 , 902 F.2d 1189, 1194 (5}{\super\insrsid15795122\charrsid3351042 th}{\insrsid15795122\charrsid3351042 Cir. 1990).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 If the [trial] court}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s account of the evidence i s plausible in light of the record viewed in its entirety, the court of appeals may not reverse it even though convinced that had it been sitting as the trier of fact, it would have weighed the evidence differently.}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 }{\i\insrsid15795122\charrsid3351042 Merchant v. Nanyo Realty}{\insrsid15795122\charrsid3351042 , 1998 Guam 26, }{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 38 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 12.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 An appellate court must accept the lower court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s findin gs of fact unless upon review the appellate court is left with the definite and firm conviction that a mistake has been committed. }{\i\insrsid15795122\charrsid3351042 Id.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 We will review the entire record to determine whether the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s findi ng that Haeuser reasonably mitigated his damages is clearly erroneous.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [15]}{\insrsid15795122\charrsid3351042 \tab We begin our review from the time period that Haeuser was terminated from his employment with the Department of Law.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The trial court found that after Haeuser was terminated in April 1991, he applied for a staff attorney position with Guam Legal Services with the Superior Court of Guam.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 In both instances, he was not hired.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 In September 1991, Haeuser applied for an attorney position with the Department of Administration after seeing an advertisement in the newspaper about a position.}{ \insrsid3351042 }{\insrsid15795122\charrsid3351042 He did not receive any notification regarding his application and clearly was not hired.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [16]}{\insrsid15795122\charrsid3351042 \tab Approximately one year later around October 1992, Haeuser submitted another application to the Department of Ad ministration and was informed that the Department of Administration was not accepting general applications.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 He was advised to apply to individual agencies in the Government of Guam.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 Several months later, Haeuser applied for an attorney position with the Public Defender Service Corporation, but he was not accepted for the position and was told that funding was not available.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 In 1993 or 1994, Haeuser applied for a position with the Guam Power Authority, but he was never notified about any action on his application.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [17]}{\insrsid15795122\charrsid3351042 \tab Haeuser also applied for a an attorney position with the Advocacy Office but was not hired by that agency.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 In September 1996, Haeuser applied for an attorney position with the Department of Education.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 He later received a letter informing him that he was not selected for the position.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [18]}{\insrsid15795122\charrsid3351042 \tab During the period of six (6) years from the date of Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt \f172\fs24}}}{\insrsid15795122\charrsid3351042 s termination to his reinstatement with the Department of Law in 1997, Haeuser applied for a total of seven (7) attorney positions, all with various government agencies.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 Haeuser did not apply for a position with any of the private law firms on Guam.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [19]}{\insrsid15795122\charrsid3351042 \tab The trial court concluded that }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 based upon the testimony of the Petitioner as well as the other witnesses in this regard, coupled with a common sense view on this issue}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 , Haueser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s failure to apply for employment with a private firm did not constitute a failure to mitigate his damages.}{\cs15\super\insrsid15795122\charrsid3351042 \chftn {\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs15\super\insrsid15795122 \chftn }{\i\fs20\insrsid15795122 See }{\fs20\insrsid15795122 Appellants}{\fs20\insrsid15795122 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 10}{\fldrslt \f172\fs20}}}{\fs20\insrsid15795122 Excerpts of Record, Subsection 4, page 26.}}}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The trial court }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 presumed that many, if not all, employers would find Petitioner}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s previous termination a negative factor when weighing whether or not to hire him for positions within their respective offices.}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\cs15\super\insrsid15795122\charrsid3351042 \chftn {\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs15\super\insrsid15795122 \chftn }{\i\fs20\insrsid15795122 Id. }{\fs20\insrsid15795122 at 24}{\i\fs20\insrsid15795122 .}}}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [20]}{\insrsid15795122\charrsid3351042 \tab Based on our review of the record below, it is our belief that the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s presumptions and conclusions are unsupported by the record.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 We are unable to find the evidentiary basis for the trial court}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s presumption that Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s attempts to find employment with any private law firm would have been unsuccessful.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The trial court re lied upon the testimony of}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 the hiring partners of two large law firms on the island, who stated that based upon the qualifications of Haeuser, it was unlikely that Haeuser would have been hired for their respective firms.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Although it was unlikely that Haeuser would have been employed by these particular firms, no other evidence was presented that Haeuser would not have been hired by other private firms.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The court takes note of Exhibit }{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 65 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 O}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 64 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 introduced during the trial,}{\cs15\super\insrsid15795122\charrsid3351042 \chftn {\footnote \pard\plain \qj \fi720\li0\ri0\sa240\nowidctlpar\faauto\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\cs15\super\insrsid15795122 \chftn }{\i\fs20\insrsid15795122 See}{\fs20\insrsid15795122 Appellants}{\fs20\insrsid15795122 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 10}{\fldrslt\f172\fs20}}}{\fs20\insrsid15795122 Supplemental Excerpts of Record.}}}{\insrsid15795122\charrsid3351042 which shows that during the six year period between Haeuser}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s termination and his reinstatement, no fewer than ten (10) attorneys were hired by private law firms each year.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The fact that Haeuser did not apply at any private law firms immediately raises serious concerns with the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s findings.}{\insrsid3351042 }{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [21]}{\insrsid15795122\charrsid3351042 \tab While a trial court can use a common sense approach in making a factual determination of Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s efforts to mitigate, its presumptions and the basis for its findings must be contained in the record.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 We are unable to find the evidentiary support for the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s conclusion that Haeuser would not have been hired by any private law firm.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Perhaps, if Haeuser had tried to apply to just one private firm and was not hired, the trial court}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s conclusion would be plausible, in light of the record.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 But in the absence of such evidence, it is difficult for this court to find that the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s presumptions about private law firms on Guam were in fact valid. }{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [22]}{\insrsid15795122\charrsid3351042 \tab We are left with a definite and firm conviction that the trial court committed a mistake in its conclusions that Haeuser had reasonably mitigated his damages.}{ \insrsid3351042 }{\insrsid15795122\charrsid3351042 The trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s disregard of the fact that Haeuser did not apply for even one position with a private law firm is a very troubling aspect of the factual findings of the trial court.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 We have no t conducted a review of the evidence as presented to the trial court, but rather we have examined the basis of the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s conclusions regarding the efforts of Haeuser to mitigate his damages and we find that these conclusions were not plausible in light of the entire record.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Accordingly, we reverse the decision of the trial court finding that Haeuser reasonably mitigated his damages and remand this matter for findings consistent with this opinion.}{\insrsid142061 \par \par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid8733080 {\b\insrsid15795122\charrsid3351042 V.}{\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 [23]}{\insrsid15795122\charrsid3351042 \tab The second issue raised by the government is whether the trial court erred in denying their motion to compel production of Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s income tax returns.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 During discovery, the government served upon Haeuser a request to produce documents, namely Haeuser}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s income tax returns for the years 1991 to 1996.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Haeuser did not comply with the request.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 A motion to compel production was then brought by the government.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The trial court issued a decision and order denying the motion finding that the government had already obtained the information in the documents from other sources.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 We review a trial court}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s decision regarding discovery for abuse of discretion. }{\i\insrsid15795122\charrsid3351042 Sopcak v. Northern Mountain Helicopter Serv.}{\insrsid15795122\charrsid3351042 , 52 F.3d 817, 818 (9}{\super\insrsid15795122\charrsid3351042 th}{\insrsid15795122\charrsid3351042 Cir. 1995)(citations omitted); }{\i\insrsid15795122\charrsid3351042 see also People v. Tuncap}{\insrsid15795122\charrsid3351042 , 1998 Guam 13 (adopting the same standard of review for discovery decisions in a criminal case).}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [24]}{\insrsid15795122\charrsid3351042 \tab The United States Supreme Court and the Ninth Circuit have recognized that tax returns are privileged documents, but do not enjoy an absolute privilege from discovery. }{ \i\insrsid15795122\charrsid3351042 See St. Regis Paper Co. v. United States}{\insrsid15795122\charrsid3351042 , 368 U.S. 208, 219, 82 S.Ct. 289, 295-296 (1961); }{\i\insrsid15795122\charrsid3351042 Premium Service Corp. v. Sperry & Hutchinson Co.}{ \insrsid15795122\charrsid3351042 , 511 F.2d 225, 229 (9}{\super\insrsid15795122\charrsid3351042 th}{\insrsid15795122\charrsid3351042 Cir. 1975).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 A public policy exists against unnecessary disclosure in order to encourage taxpayers to file complete and accurate returns. }{\i\insrsid15795122\charrsid3351042 Premium Service Corp.}{\insrsid15795122\charrsid3351042 , 511 F.2d at 229 (citations omitted).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The Ninth Circuit is silent, however, on how to determine when disclosure of tax returns is appropriate.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [25]}{\insrsid15795122\charrsid3351042 \tab One jurisdiction has formulated a rule to determine whether tax returns should be disclosed in discovery.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Under this test, a court must determine whether: 1) the tax return is relevant to the subject matter in dispute; and 2) a compelling need exists for the return because the information sought is not obtainable from other sources. }{ \i\insrsid15795122\charrsid3351042 Terwilliger v. York Int}{\i\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\i\insrsid15795122\charrsid3351042 l. Corporation}{ \insrsid15795122\charrsid3351042 , 176 F.R.D. 214, 216-217 (W.D.Va. 1997).}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The party seeking discovery of tax returns bears the burden of establishing its relevance, while the resisting party has the task of identifying an alternative source for information. }{\i\insrsid15795122\charrsid3351042 Id.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [26]}{\insrsid15795122\charrsid3351042 \tab The government cites several cases in which trial courts have ordered parties to produce tax returns.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The government relies mainly upon }{\i\insrsid15795122\charrsid3351042 Young v. United States}{\insrsid15795122\charrsid3351042 , 149 F.R.D. 199 (S.D. Cal. 1993), in which a district court ordered the production of tax re turns of the plaintiff, finding that the disclosure of the tax returns were reasonably necessary and appropriate for discovery in light of the claim.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 In another case, }{ \i\insrsid15795122\charrsid3351042 Shearson Lehman Hutton, Inc. v. Lambros}{\insrsid15795122\charrsid3351042 , 135 F.R.D. 195 (M.D. Fla. 1990), another federal district court ordered disclosure of a party}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s tax returns citing only that the documents were relevant and ignoring the privileged status of this class of documents.}{ \insrsid3351042 }{\insrsid15795122\charrsid3351042 In these cases however, the respective courts made specific findings that the tax returns were needed by the requesting parties.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [27]}{\insrsid15795122\charrsid3351042 \tab We have determined that adopting the two-pronged test articulated in }{\i\insrsid15795122\charrsid3351042 Terwilleger}{\insrsid15795122\charrsid3351042 presents an approach that balances the discovery needs of a party against the public policy favoring non-disclosure.}{\insrsid142061 \par \par }{\b\insrsid15795122\charrsid3351042 [28]}{\insrsid15795122\charrsid3351042 \tab The trial court ruled that the tax returns did not have to be produced because there were other sources from which to draw the information in those documents.}{ \insrsid3351042 }{\insrsid15795122\charrsid3351042 Essentially, the trial court said that there was no need for them.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The trial court is in a better position to determine the need for these documents in this case.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Nothing in the record seems to even suggest that there was information in these tax returns that was no t obtainable from other sources.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 The government presents only}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 general assertions of relevance and do not offer any other arguments to justify reversing the trial judge}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{ \insrsid15795122\charrsid3351042 s determination that these documents were not needed.}{\insrsid3351042 }{\insrsid15795122\charrsid3351042 We find no abuse of discretion and, therefore, affirm the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s decision denying appellant}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s motion to compel.}{\insrsid142061 \par \par }\pard \qc \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid8733080 {\b\insrsid15795122\charrsid3351042 VI.}{\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\tqc\tx4680\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\b\insrsid15795122\charrsid3351042 [29]}{\insrsid15795122\charrsid3351042 \tab The trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s finding that Haeuser had reasonably mitigated his damages, is REVERSED and REMANDED for findings consistent with this opinion.}{\insrsid3351042 }{ \insrsid15795122\charrsid3351042 As for the error assigned to the trial court}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s denia l of the government}{\insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s trial motion to compel the production of Haeuser}{ \insrsid15795122\charrsid3351042 {\field{\*\fldinst SYMBOL 61 \\f "WP TypographicSymbols" \\s 12}{\fldrslt\f172\fs24}}}{\insrsid15795122\charrsid3351042 s tax returns, that decision is AFFIRMED.}{\insrsid142061 \par }\pard \qj \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid8733080 {\insrsid8733080 \par }\pard \qc \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid8733080 {\insrsid15795122\charrsid3351042 JANET HEALY WEEKS\tab \tab \tab \tab BENJAMIN J.F. CRUZ \par Associate Justice\tab \tab \tab \tab }{\insrsid3351042 }{\insrsid15795122\charrsid3351042 Associate Justice}{\insrsid3351042 \par }\pard \qj \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid8733080 {\insrsid3351042 \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid3351042 {\insrsid15795122\charrsid3351042 PETER C. SIGUENZA \par }\pard \qc \li0\ri0\nowidctlpar\faauto\rin0\lin0\itap0\pararsid8733080 {\insrsid15795122\charrsid3351042 Chief Justice \par }}