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REVENUE CABINET v. BLUE CROSS & BLUE SHIELD

702 S.W.2d 433 (1986)

REVENUE CABINET, Commonwealth of Kentucky, Appellant, v. BLUE CROSS AND BLUE SHIELD OF KENTUCKY, INC., a Kentucky Corporation, Appellee.

Supreme Court of Kentucky.

January 16, 1986.

Attorney(s) appearing for the Case

Ross T. Carter, Revenue Cabinet, Frankfort, for appellant.

D. Paul Alagia, Peter F. Ervin, Louisville, for appellee.

LEIBSON, Justice.

The issue is whether certain uncashed checks, issued by Blue Cross and Blue Shield of Kentucky, Inc. ("BC/BS") in the ordinary course of business to pay subscriber benefits and premium refunds, represent liquidated debts which should be treated as intangible property subject to escheat under Kentucky's abandoned property laws, KRS Chapter 393.

The checks have been outstanding for seven years or more. They were written by BC/BS during the...

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