To gather evidence and present a report and recommendations to all parties, the Court appointed the Honorable Walter A. Huxman, former Kansas Governor and U.S. Federal Judge, as Special Master for the case.

By 1964, the Sun Oil Co. had on the books of its Texas offices intangible personal property, mainly checks unclaimed or uncashed by creditors, worth $26,461.65.

III, 2, of the Constitution, which gave the Court original jurisdiction over cases between states, for a definitive declaration of rights on the subject.

Pennsylvania, in a similar vein to New Jersey, argued that it was the location of the debtor's “principal offices,” rather than state of incorporation, that had jurisdiction to escheat the property.

“principal offices,” and “principal place of business.” Arguing that the determination of this locale would require case-by-case examination, the Court rejected the Commonwealth's argument, declaring that “any rule leaving so much for decision on a case-by-case basis should not be adopted unless none is available which is more certain and yet still fair.” Accepting the logic that the debt in question was the property of the creditor rather than the debtor, the Court adopted the plan offered by the state of Florida, that power to escheat should reside in the state of the creditor's last known address.