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TEMPLE-INLAND, INC. v. COOK

Civ. No. 14-654-GMS.

192 F.Supp.3d 527 (2016)

TEMPLE-INLAND, INC., Plaintiff, v. Thomas COOK, in his capacity as the Secretary of Finance for the State of Delaware; David M. Gregor, in his capacity as the State Escheator of the State of Delaware; and Michelle M. Whitaker, in her capacity as the Audit Manager for the State of Delaware, Defendants.

United States District Court, D. Delaware.

Signed June 28, 2016.

Attorney(s) appearing for the Case

Brian M. Rostocki, Esquire and John C. Cordrey, Esquire of Reed Smith LLP, Wilmington, Delaware. Counsel for Plaintiff. Of Counsel: Diane Green-Kelly, Esquire of Reed Smith LLP, Chicago, Illinois.

David J. Margules, Esquire of Ballard Spahr, Wilmington, Delaware. Counsel for Defendants. Of Counsel: Edward K. Black, Esquire and Caroline Lee Cross, Esquire of Department of Justice, Wilmington, Delaware, Steven S. Rosenthal, Esquire , Marc S. Cohen, Esquire , Tiffany R. Moseley, Esquire , and John D. Taliaferro, Esquire of Loeb & Loeb LLP, Washington, D.C.

MEMORANDUM OPINION

I. INTRODUCTION

This dispute asks the court to determine the constitutional limits to Delaware's enforcement of its unclaimed property laws. "Unclaimed" or "abandoned" property refers to any property held by a business, where the business is not the owner of the property, and there has...

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