Legal Opinion
In re Abrams
New York Supreme Court
Decided July 8, 1986PublishedCited by 4 opinions
1Opinion of the Court
OPINION OF THE COURT
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 of escheat. The controversy presents issues with significant and farreaching implications for future relations between the Federal Government and the States under our…
2Cases cited29 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1980
- Brown v. General Services AdministrationSupreme Court of the United States · 1976
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- United States v. KingSupreme Court of the United States · 1969
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3Cited by4 opinions
- Abrams v. BradyNew York Court of Appeals · 1991
- Hollis v. Charlew Construction Co.Appellate Division of the Supreme Court of the State of New York · 2003
- Abrams v. BakerNew York Supreme Court · 1988
- Abrams v. BradyAppellate Division of the Supreme Court of the State of New York · 1990