Legal Opinion
Plato v. State Bank of Alcester
South Dakota Supreme Court
Decided November 6, 1996No. NonePublishedCited by 5 opinions
1Opinion of the Court
KONENKAMP, Justice.
[¶ 1] Having no right to obtain contribution or indemnity under federal law for an IRS penalty he paid, Richard H. Plato, Sr., seeks such opportunity in state court. We conclude our public policy bars such claims and affirm the circuit court’s grant of summary judgment.
FACTS
[¶ 2] Dakota Industries, Inc., failed to pay all required payroll taxes from 1977 to 1980. Consequently, the IRS directed the company to open a special account at the State Bank of Alcester for periodic deposit of these funds. In 1982, Dakota Industries went bankrupt, still owing $167,000 in taxes.…
2Cases cited20 opinions
- Wilson v. Great Northern Railway CompanySouth Dakota Supreme Court · 1968
- Halcyon Lines v. Haenn Ship Ceiling & Refitting Corp.Supreme Court of the United States · 1952
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-PartyCourt of Appeals for the Third Circuit · 1981
- De Smet Insurance Co. of South Dakota v. GibsonSouth Dakota Supreme Court · 1996
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3Cited by5 opinions
- Córdova Dexter v. Sucesión Ferraiuoli y otrosSupreme Court of Puerto Rico · 2011
- Aardema v. FitchAppellate Court of Illinois · 1997
- Kaiser v. North River Insurance Co.South Dakota Supreme Court · 2000
- Aardema v. FitchAppellate Court of Illinois · 1997
- Córdova Dexter v. Sucesión Ferraiuoli Y OtrosSupreme Court of Puerto Rico · 2011