MATTER OF ABRAMS (MILLER)


134 Misc.2d 841 (1986)

In the Matter of Robert Abrams, as Attorney-General of the State of New York, to Escheat Abandoned Tax Refunds, Held for Over Seven Years by G. WILLIAM MILLER and His Predecessors as Secretary of the Treasury, to the State of New York.

Supreme Court, Special Term, New York County.

July 8, 1986


Attorney(s) appearing for the Case

Robert Abrams, Attorney-General, pro se, and Allan E. Kirstein for Robert Abrams, petitioner. John S. Martin, United States Attorney (Harvey Wolkoff of counsel), for G. William Miller. Harry Frank, guardian ad litem.


EDWARD J. GREENFIELD, J.

This special proceeding presents a clash between two sovereigns, the State of New York and the Government of the United States, as to which is entitled to the unclaimed Federal income tax refunds of New York State residents. The Federal Government, denying the right of the State to such moneys, invokes the doctrine of sovereign immunity, while the State relies on its sovereign right...

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