Notes

¹ For a compilation of the various state abandoned property statutes, see David J. Epstein, Unclaimed Property Law and Reporting Forms, Volumes 2, 2A and 2B (Matthew Bender 1999) (hereinafter “Epstein”).

² See id. § 1.02.

³ 379 U.S. 674, 681 (1965).

⁴ 41 U.S. 428, 444 (1951) (Frankfurter, J., dissenting).

⁵ 504 U.S. 298 (1992). For a discussion of Quill, see infra at p.18.

⁶ Some state court decisions suggest that even the holder’s state of corporate domicile cannot claim the property under these circumstances. See Nellius v. Tampax, Inc., 394 A.2d 233 (Del. Chanc. 1978); New Jersey v. Amsted Industries, 226 A.2d 715, 717-18 (N.J. 1967).

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