Legal Opinion
Abrams v. Baker
New York Supreme Court
Decided November 23, 1988PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Leonard Cohen, J.
This special proceeding was commenced on or about January 2, 1980 by petitioner, Robert Abrams, in his capacity as Attorney-General of the State of New York, against the respondent, Secretary of the Treasury of the United States (respondents G. William Miller and James A. Baker, III have since been replaced by Nicholas Brady). The petition seeks a declaratory judgment that, pursuant to article XII-A of the Abandoned Property Law (added L 1969, ch 581), all Federal tax refunds held by the United States for a period in excess of seven years on behalf of…
2Cases cited9 opinions
- Bradley v. School Bd. of RichmondSupreme Court of the United States · 1974
- United States v. Security Industrial BankSupreme Court of the United States · 1982
- South Carolina v. BakerSupreme Court of the United States · 1988
- Four Seasons Hotels Ltd. v. VinnikAppellate Division of the Supreme Court of the State of New York · 1987
- Juilliard v. GreenmanSupreme Court of the United States · 1884
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3Cited by2 opinions
- Abrams v. BradyNew York Court of Appeals · 1991
- Abrams v. BradyAppellate Division of the Supreme Court of the State of New York · 1990