On Sunday the company issued a press release stating that shareholders equity would be reduced by approximately $2.7 billion in connection with accounting errors. AIG also will restate its financial results for the four-year 2000-2004 period.

In addition to Mr. Spitzer, the company also is being investigated by the U.S. Securities and Exchange Commission and the New York Insurance Department.

Some press reports have indicated the company is not releasing any files--personal or otherwise--that might be targets of a subpoena.

AIG spokesman Joseph Norton said he had no comment on the matter.

In addition to accounting irregularities, the fight between Mr. Greenberg and the company he once was so personally identified with also centers on three private companies controlled by AIG that now must be separated from it. They are Starr International, long used as a deferred-pay and investment plan for top AIG management; CV Starr & Co., which does insurance underwriting and brokerage business with AIG; and the Starr Foundation, a philanthropy. All are named after Cornelius Vander Starr, who founded AIG 86 years ago.

"This suit would include the Starr items as well. There is artwork including a Van Gogh and some Remingtons," Mr. Opinksy said. "Those are all clearly the property of C.V. Starr or Starr International, many of which were left to the company by C.V Starr himself."

Their ownership is not contested by AIG, he added.

"There has been an arduous process of investigation conducted by both sides," he said. "We are not aware of any subpoenas that are covering the paintings, letters from his mother or his dog's medical records."

The dog he referred to is Snowball. The white Maltese survived a bout of cancer, thanks to radiation and chemotherapy treatments, Mr. Opinsky confirmed. To thank the Cornell University Animal Hospital for its role saving the dog's life, Mr. Greenberg donated money for a magnetic resonance imaging machine to the college's veterinary hospital.

Mr. Opinksy said Mr. Greenberg acknowledged that any documents under subpoena should not be handed over until the issues are worked out.

"We are not in control of the property and so we have not been given any subpoenas, and I don't know that they have produced any," he said. "But surely not for the dog's medical records."