AARDEMA v. FITCH

No. 1-96-1253.

684 N.E.2d 884 (1997)

291 Ill. App.3d 917

225 Ill.Dec. 893

Norman AARDEMA, Plaintiff-Appellant, v. James A. FITCH, Lynne Cunningham, Mumtaz Champsi, and Nina Klarich, Defendants-Appellees.

Appellate Court of Illinois, First District, Fifth Division.

August 22, 1997.


Attorney(s) appearing for the Case

Bellows and Bellow, Chicago (Joel Bellows, of counsel), for Plaintiff-Appellant.

Sonnenschein, Nath & Rosenthal, Chicago (David Stagman, of counsel), O' Connell & Ryan, Chicago (Charles Ryan, of counsel), for Defendants-Appellees.


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 (section 6672) for failing to remit withheld employee taxes. Plaintiff contends the determination of "responsible person" under section...

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