Prof. Amos Agbe Utuama, SAN successfully defended the government of Delta State in a suit brought by the government of Abia State. The government of Abia State sued the Federal Republic of Nigeria and the 35 States therein. The substance of the claim of the Abia State Government is that by the States (Creation and Transitional Provisions) (No. 2) Decree No. 41 of 1991, which created Abia State from the old Imo State, no provision was made for Abia State to inherit any liability or encumbrances. It was alleged that the Decree referred to only rights, power and privileges and not liabilities. Abia State was created a new State without any encumbrances. Therefore, it is unlawful for the 1st defendant and his agents to deduct large sums of money from the Abia State Government account without their consent for the purpose of servicing any debt incurred by Imo State prior to the creation of Abia State.
The name of Delta State was struck out of the suit, not having case to defend. The case is reported as The Attorney-General of Abia State of Nigeria vs. The Attorney General of the Federation & 35 Ors  12 NWLR (Pt. 940) Page 452.