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TEMPLE-INLAND, INC. v. COOK

Civ. No. 14-654-SLR.

82 F.Supp.3d 539 (2015)

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 March 11, 2015.

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-Kelley, Esquire of Reed Smith LLP.

David J. Margules, Esquire , Beth Moskow-Schnoll, Esquire , and Jessica L. Case , Esquire of Ballard Spahr LLP, Wilmington, Delaware. Counsel for Defendants. Of Counsel: Edward K. Black, Esquire of the Division of Revenue, and Caroline Lee Cross, Esquire of the Department of Justice of Ballard Spahr LLP.

MEMORANDUM OPINION

I. INTRODUCTION

On May 21, 2014, plaintiff Temple-Inland Inc. ("plaintiff') filed a complaint against defendants Thomas Cook ("Mr. Cook"), in his capacity as the Secretary of Finance for the State of Delaware; David M. Gregor ("Mr. Gregor"), in his capacity as the State Escheator of...

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