The Commonwealth Court has ruled that a Scranton solo attorney is an “employee” who must pay unemployment compensation taxes, even though he is self-employed and his income consists of net profit distributions as the sole shareholder of his firm.

In a published Jan. 4 opinion, a three-judge panel of the court unanimously upheld a final decision of the state Department of Labor and Industry that the law firm Carl J. Greco P.C., also known as Greco Law Associates, owes UC taxes even though it consists of only one attorney, Carl J. Greco.