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MARCHLEN v. TOWNSHIP OF MT. LEBANON

746 A.2d 566 (2000)

Louis Thomas MARCHLEN, Appellee, v. The TOWNSHIP OF MT. LEBANON and John C. Ferguson, Jr., Township Treasurer, Appellants.

Supreme Court of Pennsylvania.

Decided February 22, 2000.

Attorney(s) appearing for the Case

Joseph M. Ramirez, James H. Roberts, John R. Owen, III, Pittsburgh, Sandy B. Garfinkel, Eckert, Seamans, Cherin & Mellott, LLC, for Township of Mt Lebanon.

J. Ross McGinnis, for Amicus-Earn Income Tax Officers, Admin. & C.

Thomas L. Wenger, Wix Wenger & Weidner, Harrisburg, for Amicus-Pa. Sr. Assoc. of Twp. Supervisors.

Jeffrey G. Aromatoria, Christopher Zettlemoyer, Reed, Smith, Shaw & McClay, for Amicus-James Newbrey.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE, NIGRO, NEWMAN and SAYLOR, JJ.

OPINION

ZAPPALA, Justice.

We granted allocatur in this case to consider a question of first impression, that is, whether stock options issued to an employee pursuant to a stock option plan constitute compensation to the employee that may be taxed by a political subdivision as earned income under the Local Tax Enabling Act (LTEA).1

Pro se Appellee, Louis Thomas Marchlen, is an employee of the Aluminum Company...

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