Legal Opinion
Abrams v. Brady
New York Court of Appeals
Decided May 9, 1991PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
Titone, J.
Federal tax refunds that are owed but have remained unclaimed have traditionally been held for the taxpayer in the general fund of the United States Treasury. In this proceeding, the New York State Attorney-General seeks to *744recover from the United States Government those unclaimed refunds which, he alleges, have escheated or will escheat to the State by operation of article XII-A of the Abandoned Property Law. The focus of this appeal in what has become a protracted and complex intergovernmental litigation is the constitutionality and effect of a statute recently…
2Cases cited10 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- South Carolina v. KatzenbachSupreme Court of the United States · 1966
- United States v. OregonSupreme Court of the United States · 1961
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- MATTER OF MILLER v. DeBuonoNew York Court of Appeals · 1997
- In Re Drexel Burnham Lambert Group Inc.United States Bankruptcy Court, S.D. New York · 1993
- People v. MartinAppellate Division of the Supreme Court of the State of New York · 2025
- People v. MartinAppellate Division of the Supreme Court of the State of New York · 2025