substantial relationship Pursuant to the substantial relationship test, courts have granted disqualification when the issues have been “identical” or “essentially the same.” Gov’t of India v. Cook Indus., Inc., 569 F.2d 737, 740 (2d Cir.1978); Hammond v. Goodyear Tire & Rubber Co., 933 F.Supp. 197, 201 (N.D.N.Y.1996); United States Football League v. Nat’l Football League, 605 F.Supp. 1448, 1457 (S.D.N.Y.1985); Red Ball Interior Demolition Corp. v. Palmadessa, 908 F.Supp. 1226, 1244 (S.D.N.Y.1995); Pereira v. Houze Glass Co. (In re Graff Marketing Corp.), 42 B.R. 801, 806 ( direct dealings and the overlap of the en gagement with the events that are the subject of the subsequent action.” Pereira v. Houze Glass Co. (In re Graff Marketing Corp.), 42 B.R. 801, 806-07 (Bankr.S.D.N.Y.1984) (<HOLDING>). See also Interco Sys. Inc. v. Omni Corporate
holding that an attorney could be disqualified on the basis of general business and financial representation even where there was no evidence that the attorney participated in the transaction at issue because the current lawsuit concerned commissions alleged to have been earned pursuant to the former clients relationship with its current adversary holding attorney general could not contract on behalf of the state to employ an assistant attorney beyond the attorney generals own term holding that attorneys should be disqualified where the substantial relationship test is met in order to assure that the confidentiality of the attorneyclient relationship and the loyalty between attorney and client are preserved holding the commissions recommendation that the attorney be ordered to refund his clients funds could not be adopted because the stipulation failed to detail the amount of such funds and no witness testimony or evidence was taken on the matter holding that an attorney may only undertake to represent a new client against a former client  where there is no confidential information received from the former client that is in any way relevant to representation of the current client