Employers Insurance of Wausau v. Smith

This is an appeal and cross-appeal from a judgment of the circuit court for Dane County, Susan Steingass, Circuit Judge. The circuit court issued a declaratory judgment determining the rights of Employers Insurance of Wausau and the State Treasurer under the Wisconsin Unclaimed Property Acts 1 as they relate to uncashed worker's com pensation benefit checks issued by Employers Insurance during the years 1964 through 1975 to injured workers in worker's compensation cases that were not contested. 2

The circuit court declared (1) that these uncashed checks are not intangible property subject to…