The U.S. Supreme Court case Pennsylvania v. New York et al., 1971, revolved around the issue of unclaimed funds from money orders issued by Western Union Telegraph Company and American Express Company. The state of Pennsylvania argued that these funds should be returned to the state where they were purchased, while New York claimed that as the corporate home of both companies, it was entitled to these monies under its escheat laws (laws regarding unclaimed property). The court ruled in favor of New York based on precedent set in Texas v. New Jersey (1965), which stated that when more than one state could potentially claim abandoned property, it should go to the debtor's state unless another jurisdiction can prove better title or possession rights.

In the dissenting opinion for Pennsylvania v. New York et al., Justice Douglas argued that unclaimed funds should be returned to the state of origin, rather than being kept by the company's home state. He believed this would encourage states to protect their citizens' property rights and discourage companies from moving to states with laws allowing them to keep unclaimed money. Furthermore, he disagreed with the majority's reliance on Texas v. New Jersey (1965), arguing it was not applicable because it involved abandoned property, while this case concerned uncashed checks - a form of debt rather than property. Thus, in his view, different legal principles applied.