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PLATO v. STATE BANK OF ALCESTER

No. 19580.

555 N.W.2d 365 (1996)

1996 SD 133

Richard H. PLATO, Plaintiff and Appellant, v. STATE BANK OF ALCESTER and Roger McKellips, Defendants and Appellees.

Supreme Court of South Dakota.

Decided November 6, 1996.

Attorney(s) appearing for the Case

Acie W. Matthews of Pruitt, Matthews & Jorgensen, Sioux Falls, for plaintiff and appellant.

Mark W. Haigh, Melissa C. Hinton of Davenport, Evans, Hurwitz & Smith, Sioux Falls, for defendants and appellees.

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...

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