Otworth

Plaintiff and appellant Clarence Matthew Otworth (Otworth) appeals the dismissal of his complaint alleging conversion, breach of contract, violations of his 1st, 5th and 14th Amendment rights, and unjust enrichment against defendant and respondent Southern Pacific Transportation Company (Southern Pacific). Dismissal was based on Otworth’s failure to amend his complaint after the trial court sustained Southern Pacific’s demurrer with 30 days to amend. (Code Civ. Proc., § 581, subd. 3).

Otworth’s complaint fails to allege facts sufficient to support any cause of action against Southern Pacific. Therefore, the trial court did not abuse its discretion in sustaining the demurrer and the dismissal is affirmed.

Procedural and Factual Background

Otworth, employed by Southern Pacific in June 1978, each year filed a W-4 form claiming total exemption from the withholding of federal and state income taxes from his paycheck, and as a result, Southern Pacific did not withhold any taxes from any of Otworth’s paychecks.

On May 15, 1981, Southern Pacific, having not received a valid “W-4 Exempt” certificate from Otworth, withheld taxes from Otworth’s paycheck until June 10, 1981, when…