Pugliese v. Township of Upper St. Clair

NEWMAN, Judge.

The Township of Upper St. Clair (Township) and Douglas A. Watkins, Township Manager, appeal a decision of the Court of Common Pleas of Allegheny County (trial court) determining that certain funds distributed to Robert F. Pugliese (Pugliese) through his Westinghouse Electric Corporation Annual Incentive and Long Term Incentive Plan (Plan) are not subject to the Township’s earned income tax. We affirm.

Pugliese, a Township resident, is an employee of Westinghouse Electric who participates in its corporate incentive compensation plan. Westinghouse’s Plan administers compensation…