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BBB SERVICES v. DEPT. OF TREASURY

Docket Nos. A-2973-14T3, A-4880-14T3.

168 A.3d 1227 (2017)

451 N.J.Super. 483

BBB VALUE SERVICES, INC., Appellant, v. TREASURER, STATE of New Jersey, DEPARTMENT OF the TREASURY; Administrator, State of New Jersey Unclaimed Property Administration, Respondent. Bed Bath & Beyond Inc., Appellant, v. Treasurer, State of New Jersey, Department of the Treasury; Administrator, State of New Jersey Unclaimed Property Administration, Respondent.

Superior Court of New Jersey, Appellate Division.

Decided September 21, 2017.

Attorney(s) appearing for the Case

Ethan D. Millar (Alston & Bird, LLP) of the California bar, admitted pro hac vice, argued the cause for appellants (Alston & Bird, LLP, and Mr. Millar, attorneys; Karl Geercken , Matthew C. Decker , Steven L. Penaro , Michael M. Giovannini (Alston & Bird, LLP) of the North Carolina bar, admitted pro hac vice, and Mr. Millar, on the briefs in A-2973-14; Mr. Geercken, Mr. Penaro, Mr. Giovannini and Mr. Millar, on the briefs in A-4880-14).

Marc Alan Krefetz , Deputy Attorney General, argued the cause for respondent (Christopher S. Porrino, Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Mr. Krefetz, on the briefs).

Before Judges Messano, Espinosa and Suter.

The opinion of the court was delivered by

In A-4880-14, Bed Bath & Beyond, Inc. (BB & B) appeals the May 21, 2015 final agency decision of the Treasury Department's Unclaimed Property Administration (UPA) that denied BB & B's claim for a refund of the value of certain unclaimed merchandise return certificates (certificates...

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