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A promise of employment by P lured D away from his home in California during the mid-1980s. P, a frequent high stakes gambler, required D to accompany him on numerous visits to casinos in the United States and 'insisted that D . . . claim credit for P's gambling winnings.' D signed for P's winnings on documents that were submitted to the Internal Revenue Service. D claims that if he did not sign for the winnings, he would be discharged. By 1991 D was at the point of exhaustion. The IRS began to contact him about taxes due on the gambling winnings he had signed for. D left P's employ in 1991. D began negotiations with the IRS regarding the unpaid taxes on the gambling winnings. D reached an agreement with the IRS by which he would pay past obligations, interest, and penalties on the gambling winnings he had claimed as his own. As a result of verbal representations made by P both during and after his employment, he understood that P would reimburse him for his tax obligations. D never informed the IRS that the gambling winnings actually were won by and retained by P. D seeks reimbursement for the taxes he paid and compensation for breach of contract, fraud, and intentional infliction of emotional distress. P has moved to dismiss, arguing, essentially, that D is a dishonorable character who should not be permitted to use the federal courts to enforce an illegal contract.

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