American Express Travel Related Services, Inc. v. Sidamon-Eristoff

Issue: (1) Whether a state violates due process by using its abandoned-property laws to confiscate the proceeds of private enterprise under an arbitrary and unreasonable presumption of "abandonment" that is shown to be false and serves none of the traditional purposes of escheat; (2) whether retroactive application of a shortened abandonment period, requiring immediate transfer to the state of the proceeds of transactions entered into years ago, effects an unconstitutional taking.