Temple Inland case in. ?Delaware slapped pretty hard by court, but can still use estimation (if done properly). Doctrine of Latches may help!

Delaware Federal District Court calls State of Delaware's Unclaimed Property historic estimation methods and practices unconstitutional.  Notes that state waited 22 years to conduct audit, exploited loopholes in statute of limitations, never properly notified holders of loopholes being exploited, . . .  "To put the matter gently, defendants have engaged in a game of 'gotcha,' that shocks the conscience."  

Stay tuned for more!