HomeMy WebLinkAbout02-5469 CIVIL JTH TAX SERVICES, LLC,
JAMES S. HARRIS AND
TERRI HARRIS,
HUSBAND AND WIFE,
APPLICANTS
G.H. HARRIS ASSOCIATES, INC.,
RESPONDENT
JAMES P. HARRIS AND KATHY
HARRIS, HUSBAND AND WIFE, AND
J.P. HARRIS ASSOCIATES, LLC,
INTERVENERS
IN RE:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
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PETITION TO STAY ARBITRATION
BEFORE BAYLEY, J.
OPINION AND INTERIM ORDER OF COURT
Bayley, J., December 13, 2002:--
James S. Harris is the son of James P. Harris. G.H. Harris is the father of James
P. Harris and the grandfather of James S. Harris. On August 2,5, 2000, "G.H. Harris
Associates, Inc. (seller)," of Dallas, Pennsylvania, and "Mr. and Mrs. James P. Harris
(buyer)," of Mechanicsburg, Pennsylvania, entered into a written Market Region
Purchase Agreement. Both the seller and buyer are in the business of collecting
delinquent taxes. The buyer purchased a part of the seller's tax collection business.
The Agreement prohibits competition and solicitation by the buyer with respect to
certain clients of the seller. Paragraph 4.6.1 of the Agreement provides:
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In the event of a dispute between the Parties, each Party agrees to
attempt resolution through mediation with a mediator provided by the
American Arbitration Association ("AAA") in Philadelphia, Pennsylvania, in
accordance with the then existing AAA Commercial Rules. Absent
favorable results, arbitration notice may be sent within thirty (30)
days of the request for mediation. Claims for equitable relief need not
be mediated. (Emphasis added.)
Paragraph 4.7 of the Agreement provides:
Bindinq Effect: This agreement supersedes all prior agreements,
written or oral, between the Parties concerning the subject matter of this
Agreement. It shall be binding upon and inure to the benefit of the
undersigned and their representatives, administrators, assigns, and/or
successors-in-interest. This Agreement and the non-compete
provisions in particular shall be binding upon Buyer, Buyer's wife
and children, and upon any and all business entities in which Buyer has
any ownership interest, direct or indirect. The person signing for each
party warrants that he has the full authority to bind the Party
represented. (Emphasis added.)
The Agreement was executed as follows:
(1) G.H. Harris signed for"G.H. Harris, individually and as President G.H. Harris
Associates, Inc."
(2) James P. Harris signed for "JAMES P. HARRIS, individually and for his
wife, children, and associated business activities." (Emphasis added.)
On October 31, 2002, G.H. Harris Associates, Inc., filed with the American
Arbitration Association a Demand for Arbitration against (1) J.P. Harris Associates,
LLC, (2) James P. Harris and Kathy Harris, husband and wife, (3) JTH Tax Service,
LLC, and (4) James S. Harris and Terri Harris, husband and wife. The Demand seeks
relief for (1) an alleged violation by defendants of the restrictive covenant in the Market
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Region Purchase Agreement of August 25, 2000, (2) tortuous interference with
contractual relations, and (3) breach of representation and warranties. On November
12, 2002, JTH Tax Service, LLC, and James S. Harris and Terri Harris, filed an
application in this court against G.H. Harris Associates, Inc., to stay the arbitration as to
them. James P. Harris and Kathy Harris, husband and wife, and J.P. Harris
The Judicial Code at 42 Pa.C.S. Section 7304(b)
Associates, LLC, has intervened.
provides:
On application of a party to a court to stay an arbitration
proceeding threatened or commenced the court may stay an arbitration
on a showing that there is no agreement to arbitrate. When in
substantial and bona fide dispute, such an issue shall be forthwith and
summarily tried and determined and a stay of arbitration proceedings
shall be ordered if the court finds for the moving party. If the court finds
for the opposing party, the court shall order the parties to proceed with
arbitration. (Emphasis added.)
The application to stay the arbitration was tried on December 2, 2002.1 The
applicants maintain that they are not bound by the arbitration clause in the Market
Region Purchase Agreement because they are not a party to that Agreement. They did
not execute the Agreement, and they maintain that James P. Harris did not have
authority to bind them to the Agreement. A question of whether a party has agreed to
arbitrate a dispute is a jurisdictional question to be decided by a court. Smith v.
Cumberland Group LTD, 687 A.2d 1167 (Pa. Super. 1997). A party who can establish
that there was no agreement to arbitrate is entitled to enjoin an arbitration. Id. In the
1 The arbitration is scheduled for mid-January, 2003.
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case sub judice, none of the applicants signed the Market Region Purchase
Agreement of August 25, 2000, that contains the arbitration clause. However, James
P. Harris signed for his "children, and associated business activities." G.H. Harris
Associates, Inc., maintains that the applicants are subject to the arbitration clause in
the Market Region Purchase Agreement because James P. Harris bound them to the
Agreement as their agent. In Reifsnyder v. Dougherty, 301 Pa. 328 (1930), the
Supreme Court of Pennsylvania stated that there are four grounds upon which an
agency relationship can be established:
The liability of a principal to third parties for the acts of an agent
may rest on the following grounds: (1) Express authority, or that which is
directly granted; (2) implied authority, to do all that is proper, usual, and
necessary to the exercise of the authority actually granted; (3) apparent
authority, as where the principal holds one out as agent by words or
conduct; and (4) agency by estoppel, which arises where the principal, by
his culpable negligence in failing to supervise the affairs of his agent,
allows him to exercise powers not granted to him, and so justifies others
in believing he possesses the requisite authority.
James S. Harris, age 27, testified that he and his wife Terri Harris, have lived in
Columbia, Maryland since 1996. He is a graduate of West Virginia University, and a
professional engineer. Since before 2000, he has worked full-time as an engineer on
propulsion systems for Carlton Technologies in Maryland. He and his wife
incorporated JTH Tax Services, LLC, in Pennsylvania, on October 25, 2001. They are
the sole owners of the corporation which is in the business of collecting delinquent
taxes for municipalities in Pennsylvania, the same business as those operated by his
father and grandfather. Terri Harris operates the company on a daily basis out of an
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office in Hanover, Pennsylvania. James S. Harris testified that neither his father nor his
grandfather's delinquent tax collections business, or any of his relatives, have any
interest or working relationship with JTH Tax Services, LLC. The company employs
two part-time deputy tax collectors who are also part-time employees of the father's tax
collection company, J.P. Harris Associates, LLC. From 1991 to 1994, until he
graduated from college, James S. Harris worked part-time during summer school
breaks and vacation periods in his grandfather's tax collection business, G.H. Harris
Associates, LLC. His wife worked for that company over one Christmas break. She
has other experience in debt collection and management. Neither James S. Harris or
Terri Harris have ever worked for his father's tax collection business, J.P. Harris
Associates, LLC. James S. Harris testified that prior to August 25, 2000, he was told by
his father that his father and grandfather were negotiating an agreement with respect to
their businesses, and that his grandfather wanted the agreement to bind him. He told
his father that he would not be bound.
James P. Harris testified that he signed the Market Region Purchase Agreement
for his "children and associated business activities," although he has only one child,
James S. Harris. He testified that despite having warranted in the agreement that he
has full authority to bind his son, his attorney told him (1) that his signature was not
binding on his son, and (2) that his father, G.H. Harris, understood that but he would
not allow the language to be taken out of the Agreement. G.H. Harris did not present
any testimony to the contrary, nor did he testify on what basis he may have reasonably
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believed that James P. Harris had authority to bind his son to the Agreement.
There is clearly no basis upon which Terri Harris can be bound by the arbitration
clause in the Market Region Purchase Agreement. Weighing the credibility of all of the
witnesses, and considering all of the evidence, we find that James S. Harris did not
give his father, James P. Harris, express authority to bind him to the Market Region
Purchase Agreement. There is no evidence that James P. Harris had implied authority
to bind his son to the Agreement as he had no express authority from his son whereby
he could act in a necessary, proper and usual exercise of such authority. There is no
evidence of any authority that James S. Harris is estopped to deny. In Bennett v.
Juzelenos, 791 A.2d 403 (Pa. Super 2002), the Superior Court of Pennsylvania stated:
Apparent authority is power to bind a principal which the principal has
not actually granted but which he leads persons with whom his agent
deals to believe that he has granted. Persons with whom the agent
deals can reasonably believe that the agent has power to bind his
principal if, for instance, the principal knowingly permits the agent to
exercise such power or if the principal holds the agent out as possessing
such power. (Emphasis added.)
In determining the apparent authority of an agent we must look to the actions of
the principal, not the agent. Tumway Corp. v. Softer, 461 Pa. 447 (1975). There is
nothing in the evidence that would warrant our concluding that James S. Harris did
anything which could have led G.H. Harris to reasonably believe that James P. Harris
had authority to bind him to the Market Region Purchase Agreement. James S. Harris
never worked in his father's tax collection business. He only did some part-time work
for G.H. Harris Associates, Inc., when he was in college. He was married and living in
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Maryland and working as a full-time professional engineer when the Market Region
Purchase Agreement was signed on August 25, 2000. JTH Tax Services, LLC, did not
start business until it was incorporated on October 25, 2001, one year and two months
after the Market Region Purchase Agreement was signed. Despite the duplicity of
James P. Harris signing the Market Region Purchase Agreement "for his.., children,"
we find that he did not have apparent authority to bind his son, James S. Harris, to the
Agreement.
Notwithstanding that James P. Harris is not an officer, director or shareholder in
JTH Tax Services, LLC, which was incorporated by his son and daughter-in-law over a
year after the Market Region Purchase Agreement was executed, G.H. Harris
Associates, Inc., maintains that the corporation is the alter ego of James P. Harris and
thus is bound by the arbitration clause in the Agreement. There are federal cases
which have held when considering enforcement of an arbitration agreement against
non-signatories, the question is whether the non-signatory is bound by the agreement
under traditional common law principles of contract and agency law. See Bel-Ray
Company, Inc. v. Chemrite, Ltd., 181 F.3d 435 (3d Cir. 1999); E.I. Dupont
deNemours and Company v. Rhone Poulenc Fiber and Resin Intermediates,
$.A.S., 269 F.3d 187 (3d Cir. 2001). This alter ego argument that JTH Tax Services,
LLC is a front/subterfuge/facade for James P. Harris can also be considered as it being
an associated business activity of his; therefore, the corporation is bound by the
arbitration clause in the Market Region Purchase Agreement signed by him, inter alia,
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"for his.., associated business activities," a party to the Agreement? In retrospect,
we believe that at the hearing on December 2®, we wrongly sustained objections to
allowing G.H. Harris Associates, Inc., to present a full record in support of this position.
Accordingly, we will schedule another hearing to allow development of a complete
record limited to the issue of whether JTH Tax Services, LLC, is subject to the
arbitration provision contained in the Market Region Purchase Agreement of August 25,
2000, because it is the alter ego of James P. Harris and/or is his associated business
activity.
INTERIM ORDER OF COURT
AND NOW, this day of December, 2002, IT IS ORDERED that a
continuation of the hearing of December 2, 2002, shall be conducted in Courtroom
Number 2, Cumberland County Courthouse, Carlisle, Pennsylvania, at 8:45 a.m.,
Friday, December 27, 2002. A final order with respect to all claims of the applicants
will be entered thereafter.
2 In Sklaroff v. Sklaroff, 263 Pa. 421 (1919), two men sold a business and entered into
a non-competition agreement with the buyer. The sellers later sued the buyers
maintaining that they were violating the non-compete agreement by using a company to
operate the same kind of business through the agency of two men who held themselves
out as the owners. The trial court held that the company was in reality the business of
the two sellers, that the two men were acting as their agents, and that this plan was
conceived for the purpose of avoiding the non-competition clause in the contract. An
injunction was issued restraining the buyers from competing through the operation of
the company. The injunction was upheld by the Supreme Court of Pennsylvania.
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By the Court,
Alexandra Makosky, Esquire
For Applicants
Steven E. Grubb, Esquire
For Respondent
John R. Zonarich, Esquire
For Interveners
:sal
Edgar B. Bayley, J.
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