Decision of the month:
Norohna v. Zolkiewicz
Opinion by Chief Judge Clayton; Judge Johnson concurred; Judge Nickell concurred in result only.
The sole issue in this appeal was whether the circuit court erred in determining that the claims of appellants Nirmala Noronha and International Data Group (IDG), a now-dissolved company, for indemnity and unjust enrichment were time-barred by the five-year statute of limitations set forth in KRS 413.120. The claims arose from the Internal Revenue Service’s assessment of taxes against Noronha for IDG’s failure to pay federal withholding taxes. The Court of Appeals affirmed. Citing to Affholder, Inc. v. Preston Carroll Co., Inc., 27 F.3d 232 (6th Cir. 1994), the Court held that Noronha’s indemnity claim accrued when she acquired knowledge of the IRS’s assessment of IDG’s withholding taxes in 2001 – not when she started making payments to the IRS in 2011. Thus, the statute of limitations
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