Marchlen v. Township of Mt. Lebanon

DOYLE, Judge.

The Township of Mt. Lebanon and its Treasurer, John C. Ferguson (collectively, Mt.Lebanon), appeal from an order of the Court of Common Pleas of Allegheny County which reversed the determination of Mt. Lebanon that Louis Thomas Marehlen’s non-qualified stock options 1 were subject to Mt. Lebanon’s earned income tax.

The parties have stipulated to the pertinent facts of the ease, and, therefore, they are not in dispute. Marchlen is an employee of the Aluminum Company of America (ALCOA) and a participant in ALCOA’s employee stock option plan. The plan is administered by an…