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METROPOLITAN v. COMPTROLLER

120 A.D.2d 140 (1986)

In the Matter of Metropolitan Life Insurance Company, Appellant, v. Office of the State Comptroller, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

November 13, 1986

Attorney(s) appearing for the Case

William J. Toppeta (Nancy I. Mayer of counsel), for appellant.

Robert Abrams, Attorney-General (Lew A. Millenbach and William J. Kogan of counsel), for respondent.

MAHONEY, P. J., KANE, WEISS and LEVINE, JJ., concur.

CASEY, J.

At issue on this appeal is whether the interest, which insurers must compute on the unpaid proceeds of a life insurance policy, annuity contract or endowment contract pursuant to Insurance Law § 3214 (c), was properly deemed abandoned property by respondent under Abandoned Property Law § 700 (1) (a) and (c), which refer to "[a]ny moneys held or owing by any life insurance corporation" in...

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