Legal Opinion
Aardema v. Fitch
Appellate Court of Illinois
Decided August 22, 1997No. 1-96-1253PublishedCited by 11 opinions
1Opinion of the Court
PRESIDING JUSTICE HARTMAN
delivered the opinion of the court:
Plaintiff, Norman Aardema, appeals the circuit court’s order dismissing with prejudice his amended complaint, which alleged counts of unjust enrichment and common law contribution based upon an Internal Revenue Service (IRS) assessment against him under 26 U.S.C. § 6672 (1994) (section 6672) for failing to remit withheld employee taxes. Plaintiff contends the determination of "responsible person” under section 6672 can be decided by a circuit court and, therefore, his amended complaint should not have been dismissed. For the reasons…
2Cases cited27 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- People Ex Rel. Hartigan v. E & E HAULING, INC.Illinois Supreme Court · 1992
- People Ex Rel. Daley v. Datacom Systems Corp.Illinois Supreme Court · 1991
- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
22 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Córdova Dexter v. Sucesión Ferraiuoli y otrosSupreme Court of Puerto Rico · 2011
- Ramirez v. Smart Corp.Appellate Court of Illinois · 2007
- Lee N. Mortenson v. National Union Fire Insurance Company of Pittsburgh, Pa.Court of Appeals for the Seventh Circuit · 2001
- McLean v. Department of RevenueAppellate Court of Illinois · 2001
- Flynn v. LevyDistrict Court, N.D. Illinois · 2011
6 more not listed; retrieve them via the Exa API.