Plains All American Pipeline L.P. v. Cook et al. Archives

Plains All American Pipeline L.P. v. Cook et al.

Resistance is not Always Futile: New Decision in Ongoing Delaware Unclaimed Property Audit Litigation

by Diann Smith, Eric D. Carstens and Stephen P. Kranz | Aug 14, 2017 | Audits, Constitutional Issues, Delaware, New Jersey, Pennsylvania, Unclaimed Property

On August 9, 2017, the US Court of Appeals for the Third Circuit (Third Circuit), overruling the US District Court for the District of Delaware (District Court), allowed a claim by a holder seeking to prevent an unclaimed property audit by Delaware on due process grounds to proceed. See Plains All American Pipeline L.P. v. Cook et al., No. 16-3631 (3d Cir. Aug. 9, 2017). The procedural due process claim challenges Delaware’s use of auditors that have a stake in the assessment. Consistent with the District Court decision, the Third Circuit held that challenges to Delaware’s estimation methodology were ruled not ripe. The case has been remanded to the District Court for further proceedings.

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