Gee, what do you suppose Lewis is hiding?

A major legal battle is brewing between Bank of America President Ken Lewis and New York Attorney General Andrew Cuomo because the CEO is refusing to hand over a list of Merrill Lynch executives who received $3.6 billion in questionable bonuses right before the banks merged late last year.

"Bank of America has made the decision they don't want to turn that information over to us and we, therefore, tonight served Bank of America with a subpoena to turn over that information," said Special Assistant to the New York Attorney General Benjamin Lawsky Thursday evening, "and we intend to get that by whatever means is necessary going forward."

Lewis met with the attorney general's office for four hours, and he claimed afterward that he fully cooperated.

But New York officials told ABC News the session with Lewis was ugly and combative. They accused Lewis and the bank of stonewalling, saying they refused to provide a list of which executives got what of the billions in bonuses.