OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF ALLEGHENY HEALTH EDUCATION AND RESEARCH FOUNDATION, Appellant,
v.
PRICEWATERHOUSECOOPERS, LLP, Appellee.
Supreme Court of Pennsylvania.https://leagle.com/images/logo.png
Submitted November 10, 2008.
Decided February 16, 2010.
Attorney(s) appearing for the Case
Beth Rochelle Heifetz, Patrick F. McCartin, Richard B. Whitney, James Michael Jones, Pittsburgh, for Official Committee of Unsecured Creditors of Allegheny.
Melanie Leigh Katsur, Gibson, Dunn & Crutcher, L.L.P., for Amicus Curiae Center for Audit Quality.
Alan F. Curley, Robinson Curley & Clayton, P.C., for Amicus Curiae International Association of Insurance Receivers.
Juliet M. Sarkessian, Robert C. Heim, Dechert LLP, Philadelphia, for Amicus Curiae National Association of Bankruptcy Trustees.
Jeffrey T. McGuire, Caldwell & Kearns, P.C., Harrisburg, for Amicus Curiae PA Institute of CPA's and American Institute of CPA's.
Joseph F. McDonough, Manion McDonough & Lucas, P.C., Pittsburgh, Thomas G. Rafferty, Antony L. Ryan, Cravath Swaine & Moore, L.L.P., for PriceWaterhouseCoopers, LLP.
Marcia Mary Waldron, U.S. Court of Appeals, 3rd Circuit, for United States Court of Appeals for the Third Circuit.
This case presents issues of Pennsylvania law on certification from the United States Court of Appeals for the Third Circuit, with the questions of first impression centering on the availability of an imputation-based in pari delicto defense in an auditor-liability scenario.
I.
The background is set forth in the Third Circuit's...
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