10The defendants have often defended SNET's Motions to Comply and other discovery matters by responding that SNET could not prove that any of the documents it sought were in existence, and in defendants' custody or control. See, e.g.,
Global's Opp. to Pl.'s Mot. for Contempt and Sanctions at 2 (Doc. No. 184) (“SNET cannot prove that the purportedly ‘missing’ documents even exist, let alone that Global has withheld them intentionally and in bad faith”); Def.s' Mem. in Opp. to Pl.'s Mot. for Def. Judg. at 6 (Doc. *92 No. 548)(“SNET has not and cannot prove that financial documents exist that have not been produced by defendants or its agents.”). It is indeed often the case that an opponent complains about the lack of production of documents the opponent “expects” that the non-producing party should, or likely would, have. Unfortunately for these defendants, the pieces of evidence obtained from Nardella & Taylor's eventual third-party disclosure demonstrates that the general ledgers, and other financial documents like “a sales journal, customer ledgers, a cash receipts journal, aged receivable reports, an aged payables journal, and records regarding the purchase of assets, loan receivables, and notes payable,” (Pl.'s Mem. at 6 summarizing contents of Ex.'s G-O to Pl.'s Mem.) were created, and have either been destroyed or hidden to prevent their discovery. Testimony of the defendants' accountant that he was sure he had seen a general ledger for defendants over the years further supports this conclusion, see
Taylor Depo. at 70, as does the testimony of Joan Conway, see
Joan Conway Depo. at 76, 81, Ex. D to Pl.'s Supp. Mem., and Richard Gangi, see
Richard Gangi Depo. at 87, Ex. E to Pl.'s Suppl. Mem. Evidence of detailed financial records was further uncovered in the forensic analysis of Lima's computer. See
discussion of Lima's computer, Section IV. B, infra;
excerpt of Sales Journal for Year 2000, Ex. E to Pl.'s Suppl. Mem. Furthermore, the court draws an inference from the destruction of evidence on Janet Lima's computer that defendants possessed relevant financial documents which they destroyed to avoid their discovery. In summary, the conclusion that defendants have willfully destroyed or hidden financial documents in violation of this court's orders is unavoidable.