Escheatable

In 2014, Temple Inland filed a lawsuit against the State of Delaware, challenging the results and methodology of an unclaimed property audit performed by that state.  As part of a 2008 audit, the State of Delaware assessed Temple Inland unclaimed property liabilities for a 22 year time period, allegedly because of Temple Inland's failure to maintain records (notwithstanding the fact that no Delaware law requires a holder to keep such records).  After availing itself of the state's administrative appeal process, Temple Inland filed a lawsuit in federal  challenged the state's use of estimation in the audit context, arguing that the technique (1) was preempted by the Supreme Court's Texas v. New Jersey decision; (2) violated Temple Inland's rights under the Due Process Clause of the Constitution; (3) represented an unconstitutional "taking" of Temple Inland's property; and (4) violated the ex post facto clause of the Constitution. Initially, both part