Legal Opinion

Official Committee of Unsecured Creditors of Allegheny Health Education v. Pricewaterhousecoopers, LLP

Supreme Court of Pennsylvania

Decided February 16, 2010No. 38 WAP 2008PublishedCited by 45 opinions

1Opinion of the Court

OPINION

Justice SAYLOR. 1

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 certification petition. See Official Comm. of Unsecured Creditors of AHERF v. PriceWaterhouseCoopers, LLP, [hereinafter AHERF Creditors’ Comm. v. PwC ], No. 07-1397, slip op., 2008 WL 3895559, at *1 (3d Cir. July 1, 2008). Briefly, Allegheny Health,…

2Cases cited68 opinions

  1. Pegram v. HerdrichSupreme Court of the United States · 2000
  2. Pinter v. DahlSupreme Court of the United States · 1988
  3. Perma Life Mufflers, Inc. v. International Parts Corp.Supreme Court of the United States · 1968
  4. American Society of Mechanical Engineers, Inc. v. Hydrolevel Corp.Supreme Court of the United States · 1982
  5. United States v. Arthur Young & Co.Supreme Court of the United States · 1984

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3Cited by45 opinions

  1. Barry Belmont v. MB Investment Partners, Inc.Court of Appeals for the Third Circuit · 2013
  2. Tincher, T. v. Omega Flex, Inc., Aplt.Supreme Court of Pennsylvania · 2014
  3. Lance v. WyethSupreme Court of Pennsylvania · 2014
  4. Seebold v. Prison Health Services, Inc.Supreme Court of Pennsylvania · 2012
  5. The Honorable Karen Weldin Stewart, CIR-ML, Insurance Commissioner v. Wilmington Trust SP Services, Inc.Court of Chancery of Delaware · 2015

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