APPEAL from the Circuit Court of Cook County; the Hon. WALTER
P. DAHL, Judge, presiding.
MR. JUSTICE MCNAMARA DELIVERED THE OPINION OF THE COURT:
Plaintiff, John Connelly, appeals from the dismissal of two alternative claims against the estate of James A. Dooley. Plaintiff claimed to own a 5% interest in a professional association entitled James A. Dooley Associates. Plaintiff sought either 5% of the profits of JADA or a 5% share of the proceeds from the sale of JADA's assets which allegedly were channeled into the defendant estate. The probate division of the trial court dismissed the amended claims for failing to state a cause of action against the estate.
James A. Dooley's law firm was organized as a professional association pursuant to the Illinois professional association act (Ill. Rev. Stat. 1961, ch. 106 1/2, par. 101 et seq.). Dooley owned an 85% interest in the association; an associate, Clare J. Murphy, owned 10% and Edgar Mahn, another associate, owned 5%. The three members served as officers: Dooley as president, Mahn as vice-president, and Murphy as secretary. On February 5, 1966, a special meeting was called for the purpose of electing a successor for the deceased Mahn. Plaintiff was elected vice-president. Ten days later, another special meeting was called to determine the transmission of Mahn's 5% interest in JADA. It was decided that this 5% interest would be transferred to plaintiff, "for the purpose of becoming both a stockholder and associate in James A. Dooley Associates." Plaintiff then was elected to serve on the executive committee.
Plaintiff practiced as an associate with JADA and served as vice-president from 1966 to March 1972. He then worked for another law firm until September 1978.
Prior to Dooley's becoming a Justice of the Illinois Supreme Court in 1976, he contracted for the sale of JADA's assets. The proceeds of that sale were to be distributed, plaintiff asserts, in periodic payments, to Dooley and Murphy, Dooley receiving 90% and Murphy, 10% of the total sale price.
Dooley died on March 5, 1978. Two days before the expiration of the six month period for filing claims, plaintiff filed the two alternate claims against the estate. Plaintiff's amended claims are as follows:
"Amended Claim for 5% of JADA Profits
The nature of the claim is for claimant's 5% share of the profits of James A. Dooley Associates, from February 15, 1966 until the present, said profits being held by the estate of James A. Dooley. This claim arises by virtue of claimant's ownership of a 5% stock interest in James A. Dooley Associates, which ownership was conferred upon claimant on February 15, 1966 as evidenced by Exhibits A and B attached hereto and made part hereof.
Amended Claim for 5% of JADA Sale Proceeds
The nature of the claim is for 5% of all sums and other consideration paid or to be paid to James A. Dooley Associates in return for the transfer of portions of the business of James A. Dooley Associates to William D. Maddux and to Lawrence L. Kotin in 1976, said funds for the years 1978 and 1979 having been paid in to the estate of James A. Dooley. Claimant is entitled to said funds by reason of claimant's 5% stock interest in James A. Dooley Associates, which stock interest was conferred upon claimant on or about February 15, 1966, as evidenced by Exhibits A and B attached hereto and made a part hereof."
The trial court dismissed the claims on the ground that they failed to state a cause of action against the estate, and denied leave to amend. The court also appended the following language to its order:
"It is further ordered that nothing herein constitutes a ruling on the merits or facts of any cause of action which can be stated by Claimant in the Law or Chancery Divisions of this Court with regard to the transaction or matters attempted to be stated as a claim against the Estate."
• 1 We address initially and briefly the issue whether the order in question is final and appealable. Despite the ambiguous provision contained in the order that it is not a ruling on the merits, we hold that the order is final and appealable. The parties concede that JADA exists now for the limited purpose of "winding up." The order, as written, wholly and permanently forecloses plaintiff from asserting his action which could have been asserted against the decedent in his lifetime, and which now lies against his estate, after his death. Accordingly, the order is final and appealable. Johnson v. Gillett (1869), 52 Ill. 358; Martin v. Masini (1967), 90 Ill. App.2d 348, 232 N.E.2d 770; Peach v. Peach (1966), 73 Ill. App.2d 72, 218 N.E.2d 504.
We now consider whether plaintiff's claims state a cause of action against the estate. The Probate Act provides that a claim may be filed against the estate of a decedent "whether based on a contract, tort or otherwise." (Ill. Rev. Stat. 1977, ch. 110 1/2, par. 18-1(a).) The pleading need only "state the nature of the claim." (Par. 18-1(b).) We have construed ...