O'Donnell v. Allegheny Pet of: Fox Chapel

Opinion

IN THE SUPREME COURT OF PENNSYLVANIA WESTERN DISTRICT

EDWARD J. O'DONNELL : No. 11 WAL 2021 : :

v. : Petition for Allowance of Appeal from : the Order of the Commonwealth : Court

ALLEGHENY COUNTY NORTH TAX : COLLECTION COMMITTEE, AND : BOROUGH OF FOX CHAPEL AND FOX : CHAPEL AREA SCHOOL DISTRICT :

: :

PETITION OF: BOROUGH OF FOX : CHAPEL AND FOX CHAPEL AREA : SCHOOL DISTRICT :

ORDER

PER CURIAM

AND NOW, this 27th day of April, 2021, the Petition for Allowance of Appeal is

GRANTED, LIMITED TO the issues set forth below. Allocatur is DENIED as to all

remaining issues. The issues, as stated by petitioner are:

(1) Is a qui tam whistleblower payment received for initiating and substantially contributing to a lawsuit brought under the False Claims Act taxable under the Local Tax Enabling Act and Tax Reform Code of 1971?

(2) Did the Commonwealth Court err by applying a more restrictive regulatory definition of compensation thereby making the taxability of remuneration contingent on a recipient’s employment status which is not required by the statutory definition?

(3) Did the Commonwealth Court err when it applied an employer/employee standard to analyze the existence of an agency/principal relationship?