The opinion of the court was delivered by: Lee, District Judge.
On September 18, 1990, following the close of discovery,
defendant filed its Motion for Summary Judgment pursuant to
Rule 56(b) of the Federal Rule of Civil Procedure. The Court
granted defendant's Motion, in part, determining that
plaintiff's Title VII claim was time-barred. Plaintiff's
remaining claim under the Equal Pay Act, 29 U.S.C. § 206(d)(1),
proceeded to a non-jury trial on October 15, 1990.
1. Plaintiff, Kathleen Byrnes, age 28, is a 1985 graduate of
Edinboro University from which she holds a Bachelor of Arts
degree with a major in accounting and a minor in computer
2. Immediately following her graduation, Plaintiff began her
accounting career by assuming the position of auditor of
student accounts with the University of Pittsburgh at an annual
salary of $12,000.00 per year. Plaintiff also worked for the
public accounting firm of Chamberlin Shaffer for a two month
period prior to becoming employed by defendant.
3. Defendant's former Chief Accountant/Controller, David
Grayson, (Grayson) was the holder of a Bachelor of Science
degree from Indiana University of Pennsylvania with a
concentration in the field of Accounting. Grayson also attended
Point Park College from which he attained a Master of Science
degree in Computer Science. Parenthetically, we note
defendant's titles of Controller and Chief Accountant are used
interchangeably and they apply only to Grayson during his
tenure with defendant.
4. Grayson had been Chief Accountant/Controller for defendant
from February, 1982, through October, 1987, at which time he
resigned his position. Grayson's duties for defendant during
this period was to provide professional accounting services as
Chief Accountant/Controller for defendant Herion and its
related company, Benton. Benton is not a part of this
5. Plaintiff interviewed with defendant for the position of
staff accountant in early March of 1987. At the time,
defendant's accounting staff consisted of two positions, one
held by Susan Best and the vacant position for which plaintiff
was interviewing. A third accounting position was held by
Dennis Collins who performed accounting functions for Benton.
Collins' work was independent from that of defendant.
6. Grayson took part in the interview process and recommended
that plaintiff be hired for the accounting position at a
starting salary between $15,600 and $16,000. On March 23, 1987,
defendant's president, Anton Bouvier, hired plaintiff to serve
as defendant's staff accountant at an annual salary of
7. Grayson left the employ of defendant on or about October
of 1987 leaving a vacancy in the position of Chief
8. Plaintiff did not formally apply for the Chief
Accountant/Controller position because she believed she was not
with defendant long enough to apply for the position.
9. During the approximate one month period between Grayson's
departure and the hiring of his successor, plaintiff performed
a portion of Grayson's duties including a month end closing,
preparation of the month end closing, and the posting of all
journal entries. During this period, plaintiff reported to
10. On November 4, 1987, David Kosar (Kosar) was hired by
defendant to serve as Chief Accountant at an annual salary of
$28,000.00, some $2,000.00 less than the salary requested by
Kosar when he interviewed for the position. Defendant's
decision to hire Kosar at a salary of $28,000.00 per year was
based upon the relative value defendant placed upon Kosar's
educational background, professional experiences, and the
existing market conditions.
12. Kosar assumed many, but not all of the duties held by his
predecessor, Grayson. He was, however, involved in special
projects under the direction of Bouvier designed to draw upon
Kosar's background in computers.
13. Kosar is a 1973 graduate of Westminster College from
which he holds a Bachelor of Arts degree in accounting.
14. From 1974 through 1980, Kosar was employed by the Aetna
Standard Engineering Company where he served as a general
accountant and a cost accountant and billing supervisor. His
duties in this capacity included the preparation of hourly
payroll, domestic invoicing, posting sales registers and
subsidiary ledgers, and the preparation of manufacturing,
engineering, sales and administration statements. Kosar was
required by Aetna Standard to perform various computer-related
duties including placing into computer records such items as
payroll, inventory usage reports, accounts payable and
15. From 1980 to 1986, Kosar served as controller for the
Pittsburgh Computer Service Corporation where his duties
encompassed a variety of accounting responsibilities as well as
certain computer-related tasks including but not limited to the
development of custom software for customers to process on
mainframe, the demonstration of company accounting software
packages to potential customers, and the development of
software to ...