HomeMy WebLinkAbout96-07005
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IrYln 8, W.lk
ATTORNEY AT LAW
108.112 Walnul SII8el
Haltl.bulg, f>A 17101
l717) 23ft.5113
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GARRllTT I1LllCT/lONICS
COltVOMTION, '
y,
Vlai>>tiff
J.lll1 H, CONWllLL.
. DefeJldant
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i IN Tllll COURT OF COMMON PLllAS
: CllMPmtLAND COUNTY, PllNNSYJ,V ANIA
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i NO, 96-70Q5
: CIVIL ACTION -riA W
NOTICE TC) 1'l.EAD
YOll are hereby Jlotil1ed to pleu!) to Ihe enelQsed Preliminary Objections
within twenly (2Q) days from the date of service hereof or a Judgment may he enlered
against YOll,
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DATED: ,'i/.N/.iJ
Respectfully submitted by:
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llrynn S, Wlllk! 'Esquire
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Attorney lilr Defendunt
112 Wulnlll Slrect
IInrrisburg, I' A 171l) 1
Allorney I.D, II 63HH 1
OARR1-':T'I' Il/J!CT1~QNICS
CC)RJlORATION,
Illulntlll'
: IN TIm Collin OF COMMON IlL/WI
:' ClJMlllll~I.^NO COlINTY. PJ\NNSYI, Y ANI A
Y.
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I NO. 96.7005
LIlE 1I. CONWIll,I"
DQlim~unt
: CIVIL ACTION -LAW
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IIRF.LlMINAIW OIJ.JECTIONS OF IlEFENDANl'
AND NOW, comcs I.ee II. Conwcll, by ulld through hcr ullorney Bryun S.
Wulk. Esquirc. ulld lUcs thc following prellminury objcctiolls to thc Sccond Amcndcd
COlllpluintlU~d hy Pluintiff inthc within eusc.
I. l'IU:l.IMINAI(V OU",:CTIONS FOI( U:<;Al, INSl1Fl"lCIENCY OF
A l'I,F.AUlN<;,
I. CoulltlV of Plaintiffs Sccond Amcnded ('ompluintullclllpts 10 sct
I\lrlh u cluillllilr ncgllgclllllllsrcprcscnlulion.
2. P)lIintlffavers thatlMimdllnt's fullllrlllo diseh)sc the Iiletlhat shll
did /lotl1le Ihe tux limns 'l\lr make withhol~i'lg lUX pllY/llents CI)llsthutcs nl1cgllllelll
misreprescntatil)/l for whieh Pluintlff IlIcllrred Ilnunciulinjllry.
3. PlaintW; howevcr, l\)rther avers that this fllihJre II) dlsehlsll WIlS
perlormed In u willful uud /llalieillus munller, whh thc intenttl) wllll\Jlly and IlJllllell)llsly
misleAd Plaint,lff as tl) its true tlnllneiul el)/ldhllm,
4. facts usscrtlng WUlfull\nd llJullciOlls nl)ndiscll)sure lllvc rise II) a
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misrepresentutil)ll which Is frnudule'll, IIl)t neglillcnt.
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5.Sillee the Iilcts aver II willful (i.e. intelltilmul) conceulment. a claim
for negllgent misrepresentation does 1101 exist.
6, Count V of Plallllifl's Second AllIended Compluint ullempts to sQt
lorth II claim lor fruudulelltmisreprescntation,
7. I'lalntiffavers thatlMimdalll's intentional concealment ofthc 11Iet
that she had 11IIIcII to lUu the tux limns and make withholding 11IX payments C@stitlllcs u
fraudulent misrepresenlutionlilr which PIlIllItlff incurrcd IInunciulllljllry.
8. Plaintiff hilS luiled to allege Its aVermcnts of fraud with t~e
requisite pllrticuladty.
9, The UVQrmcllts of frau4 set fl)rth within PlalntU'rs SQcl)nd
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Ame'Oded Cl)mplalnt are mere I,cgal co~clu~ll)ns.
10. Plaintiff's complulnt fails to allege specil1c fuets which, If true,
would prllVQ the essent,'al clements ofPlulntiffs c1l1im for lraudlllent misrepresenlulion,
nllmely,the illlcnt tll illduee, lind ujuslil1able reliance on the misrepresentation.
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II, Counts IV and V of Plaintiff's Sccolld Amended Complaillt lull to
set forth cluims against Defendunt upon which relief mUY be folrllllted. Therqforc. Ihcse
COllnts must be dismissed.
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WIIEREFORF" Oelen~lInt rcspcctflllly rcquests thntthls Jlonl)rllblc
cl)urllJismiss lorleglll insut)1clcllcy C\JlInts IV und V Ilfl'luintit'l's Sccollt,! Amcndct,!
cl)llJplalnt.
II. I'RELIMINARV ODJECl'lQNS FOR INSIIFFICIF.Nl'
SPECIFICITY IN A PLEADING,
I. Count I of Pluintifl's Secolld Amcndcd complallll aUQmpts t<l sot
forth Il claim for hrcuch of employment contrUCt.
2. c\Junt Iluils t\J cleurly and aecurately set forth Ihll prccisQlerms 1)1'
the oral contract whieh existed betwelllll'luintifr' and DQfendant.
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WtlF,RF-FORE, OeliJlld~nt respectfully rcquesl~ that this 1I0nlJruble
Cl)urt direQt PluintifflQ spceil1cally pleu~ the uclullltcnns of the IJral clJl\tract which is
the bWlis \)f C\)ulltl 1)1' rlulntitrs SecQn~ Amended c()mplalnt.
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~cSJ1ectMly submjulIQ by:'
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DrY S. Walk; Ilsquire .
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AUornQy lor Defendant
, 112 Walnut StrQet
Harrisburg, PA 17101
(717)-238-5113
Auorney J.D. No. 63881
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DATED: ,,/.~.J/.:17
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~J)JlQ'I(i^T1ON
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rllll/llUr. ~IAln' IIld I"'I,II~ ~.r1.iI)' INn \AI......,. Mt tlInJ1.. JJ\lI.lIC) Ilw '-lIf"1
knIlWI.t", InfllrJJIl11.l/lW "-.1101. ThIII1,1lll:JIImt 1.lllIIIo fl,fbJOQII.Q Iht f*l'll,(C'lIt Jf
PI, CCIrMt. .am A/III, . "904 nlolWll tlll~wqlD fAllllk.rinn \IlllUlborillv..
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CF.Rl'IFICATr. OF SF.RVlq;
I bere!)y CQrllfy thut lam this datil servingn copy oflhe fQrClIl)ing dl)llument UPI)/l
the pqrsQn(s) und inthQ manner indicated below, which scrvice sutisl1es the requirements
I)fthe 11ennsylvanla l~ules of civlll'rl)cedure. !)y deposhing a CQPY I)f same In the l/nilQQ
, StutqS Mail, lIarrisburll, PellnsYlva,Jia, wilb tlrst,c)nss PQstage, prcpaid, as tolll)Ws;
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'DATED: '5/,kl)Cj7
Oerard J. Pisarcik, EsquIre
2() Erfl)rd R()~d. Sulle 3Q5 ,
Leml)yne. PA 17Q4~
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ilK' S. Walk, Esquire.
112 Walnut Slreet
Hal1',isburg,I'A 171()1
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thV." 8. W.lk
Al'fO"NEY AI LAW
Hl8,1I2 Walnu' SI'881
ltarrlsbu,g. PA 17101
(717\238,0113
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C/ARRJ:\T'J' H~~C1'I{()NJCS
CQIU'ORATIOtll,
Plaintiff
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: IN Hill COURT OF cOMMQN 1'1,1Wi
: cOMI)/.}R/,ANO COUNTY, l'IlNNSYJ,V I\NIA
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; NO. 9~. ~ 1 ~OS Cll./\'l '7i'~II\
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LJ:\j:! II. CONwm,~, ,
Detlm~,ant : CIVIL t\CTIQN - LAW
NOTICE TQ PLpAp
V'll/ are ~Qroby Illltll1Qd II) plcad 1111~e 1I/1closed Prollmj~arY ObJoQthins
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within twel)ty (2Q) days fr<l1Jl t~Q date I)fservlce ~erel)f,l)r ajll~l,!llJe/)1 may .be entere~
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ajlainst YI)Il.
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Respeell\t11y sllhmltted by:
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Ili1Un S. Wulk, Esquire
Attorney fl)r Defendunt
112 WnlulIt Strecl
lIurrisbllrg; P^ 17101
Attorney 1.0. 1/63881
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DATED: .3'''1 1-<,/") ,
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QARRilTT IlU\CT1~ONICS
COl~POI~ATION, .
plaintill'
: IN nm ~QlJIrr OF COMMON PI,IlM
: CllMUIlRl,ANDCOlJNl'Y, II~NNSYl,y ANIA
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: NO.
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LIlE H. CONW~I,L,
Delim~unt
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: CIVIL ACTION - LAW
I'RJi/J,IMINAIWOll.lf,CTIONS OF I>F.Ff,NDANt
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AND NOW, comcs Lcc II. Conwell, by hcr attorncy llryan S. WlIlk.
Esquire, and Illes the following prellmillllry objectil)ns to the Complllinllllcd by Phdntm
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in the withill cllse.
I. PI(F.L1MINARV OIlJECl'lON IN 'I'm: NA'rUI(E OF A
I>EMl1RRF.R 1'0 COUNT I OF I'LAINTIFF'S COMPLi\INl', OR
IN l'UE AI,l'F.I(NAl'IVF., .'lmLlMINAI(V OIlJECl'lON IN TilE
NAl'lJ((F. OF A MOTION OF A MOI(E SPF.C;IFlC PLF.ADlN(;.
I. Plllintlffs Cumplllintln Cuunt I alle~~s Urellch ~f Employment
Conlruet.
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2. C\)lIntlM I"ulntill's ('Illnplahn is ii/gully Insnmci~ntus it 11I1Is tll
s~tliml, II clui/llor ~allS{l Ill' uctil)llli)r w/lich r~lI~t' lllUY be gruntcd.
3. '. (\)1I'1l1 1)1' I'lllintiff's ('mllpluintlhils tll set timh uny ~peellle
~Iveml\l')ts de'l)l)lIstratin~ thulu hreuch I)f clJl)tract Ilccllrr~<I,
WUEI(J<;F()IU:, l)elim<lunt pruys that Coullll Ill' Plu,/)IIl)'s Complulllt be
. dismissed, Ilr in the IIhernatlve, thut I'luintlffhll ordered to spe~i1lcally pleud the luctual
IIV1lrments rehllin~ III Plulntiff's cluimfilr llreuc/l Ill' Clllltrncl,
II. .'RJ<;UMINi\IW on,J~Cl'ION IN 1'IIE NAl'l1I\E OF i\
J)EMl1IUU:R 1'0 COUNT II OF I'L,AINTIFF'S COMI'L,AlNl'.
I. Conntll Ill' I'luinllWs Cllll1plulntulleg~'s u hrcuch ofill1plied dnty
ofloyuhy,
2. Thcru is no such cunse Ill' uction which e~lsts within Pennsylvania,
wm:IU:f'OIUo:, [)\llcndllnt prays Ihut Count II of Plulntifl's COlnplulnt
be dismisslld.
l~e5pccll\ll1y submitted by:
III, JlI.MN'I'Wt"1; COMI'I,AIN'I' I~All,1; TO Al,U,:m: ANV CONI)l1C')'
ON 'I'm: "Aln' (WI)F.FJi:NUANT willen W()lll.l) AI,l.()W 'I'lli':
IMl'()I;I'I'ION (W l'l1NITlVI': J)AMA(mS,
I. Counts 111, V und VI ofl'lulntifl's ('olllpluint pruys lilr punitive
dUlllul,les, ,
2, Punitive dUllluges UN ntrely ussessed und then Ilnly when: thcre is
cxlreme und IlUlrul,lcllus cllnduct.
3. No construclilln of I'luintifl's Cmnpluint cun de/llllnSlrule such
ellnduct onlhe purt Ill' ()cfcndullt.
4. Since there wus no extrcme allll I)utrugeous conduct, Pluintiff
canllol justify the imposition of pllnltlve dumllges lIguinst Oclimdunt.
WIJI>:lmFOIU;, Dcfendunt pruys tlllllthe prllyer for punhive dalllages in
CIllInts 111, V und VI he slricken.
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Brytlll S. Wulk, Esqllire
Allorncy for Defendullt
112 Will nut Street
Hurrisburg, I' A 17 to 1
(717)-238.51 \3
Attorney 1.1>. No, 63881
DATED: J A,' '/7
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CqJj).\IWnllrlCl Jae"'11r c~"'1y I,\I.va ~ fIma ... '11111.,.. IrIW to It1.c ....~ III XIIY lI.t/IQwl...
Illf9nnlllion lI/Ili b.Ii.t. ThiI t\I.ICJll~1ll ~ PolIa l\lbJIlI:~ W I,b,ls '-""11. qf 18 P.. C4.\1,1,
R.... I<M, , 4'1041t111~. 10 11J1JWlll'Q ~l,fi~1!n W ..~.
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CI\RTIFK'ATE ()II SERVICE ,
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I Ilcreby \lcrllly thut I ulllthis dutll scrvinj! II copy I)/' th~, lilrcj!lllnl! dl)\lUIJ1CIII "PI)Il
thc PIlKSI)/)(S) und hllhe munncr indiculcd hllIIIW, which scrvle\l satisllcs thc rC~lIlr\lmcnts
Ilnhe l'\lnns)'lvllnia Rulcs QfCJvll Pr<lcc~"rll, by deposhlnl:lll copy Ilfsllmclu UJe lJnitl/~
~tateM Mull, Uarrisl)lIrll, Piml)sylvanill, with Ilrst,cluMs PQstllgc. prepaid. liS l'olll)ws:
(jl/rurdJ, I'ISllrci~, ~sqllire !
20 J!rl'ord Rl)ud, Suitc 3QS
l,emoynll.11A 17043
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. n yan S'."Walk, Esquire
112 WlIlnllt StrQet
Uarrlsburg,PA'17IQI
PATEP; ~'41' <t7
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OARRJrI1' m,EC'J'I~ON1C!i
CQRPQIWJ'/ON,
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1'laintl/l'
I IN Till! C()lllt'l' .()jI C()MM()N l)I,~\AS
: ClIMUl!RI,t\NO C()lINTY. 1'i!NNSYI, VANIA
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: N(); 1)6.7005
Ul[! II. CONWi!U"
Defendunt
I CIVIL ACTIQN . LA W
BRIF.F IN SlIPI'()J(1' OF DF.FF.NUANT'S
,
rRF.L1l\JINARY ()JJ.JF.Cl'IONS TO I'I,AI~TIFF'S
SF.COND ~MF.NUF.U COMI'LAINT
I, I'ROCF.f)l1RAI, IIIS~'ORY ANI) Sl't\'fF.MI':Nl' OF FACTS
Thu presellt nction wns commenced by the /lling of Il Complaillt on or
about Occember J I, 1996. This Complaint wus thereal\er servcd Upl," Defendllnt
whereupon Defendunt I1Icd prelimlnllry objections, In response 10 those objections,
1'IIlllltiffvolulllurily med Iln Amcnded Complnint on or uhout April 10, 1997, A Sceolld
Amended COll1pllllnt wus thcrenl\cr med on or nbout April )0. 1997. In response to the
SQcond Amended Cmllplulnt, Dcfendllnt ngnin med prelhllinnry objections on or Ilbout
MIlY 23.1997,
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(u) Count I clulms n brcuch of cmploymcnt conlrllct;
Thc Sec\)lld Amended Cllll1plllint ulleg~s thut Dclimdnlll, J.ce II. Conwell,
clllerlold Inlo ulll)rul cmpluymelll CUlltruct with Pluintifl: whcrchy Plnillliff ug/'wd tl)
employ J)climdant In the cupuclty of full churlle buukkeepcr. SubsclJuclllly, It is allcge~
tllUt LJelimdunt hccumc I'lnintifl's Ofllce Adminislrllh1r.
Pursulllll tll the 1I11eged orul cmploymcnt CI)lltruct, Ihe Sccond Amended
CIJIl1pluint uvcrs thut Delcndant wns rcsponsihle Ii" 1111 nccmmting und husiness
administration lunctions. As u rc~ult uf the nllcgcd Illllure to perlimn particular
functiuns, Pluintiff hus nsscrlcd I1vc (5) SCPUrllh: cuu~es uf uction, tu wit:
(b) COllnt II ulleges ncgligcncc;
(c) COllntlll sets furth u claim for breuch of I1duciury duty;
,(d) Count IV c1l1im~ negligcntmisreprescntlltiun; und ns IIn
ulternntive cuusc of nction,
(c) Count V ullegcs Irnudlllent misrcpresclltntion,
In response to thc SlIcond Amendcd Compluint, Dcfcndllnt hus l1Icd
severnl preliminnry ohjcctions, including, dcmurrcrs to Count IV und V uf suld
Complnint nlld nn obJcction in the Ii>rm ofinsufllcicnt spccil1clty tu Count I ufthe smnu
Cumpln(nt. No uhjcctiolls wcrc tilcd liS tu Cuunts II nnd III.
II. QlIF.S'I'J(~N~ l'IU~SF.Nl'.~')
. A, WIIliTIIER COUNTS IV ANI) V OF Pl.AINTIFF'S SECQNI)
AMl\NOI!1) COMI'J.AINT SIIOlJJ.P BE r>ISMISSE!) FOR FMJ,lJ1l1l
TC) STATE A Cl.AIM UPON WlIIClIlU\LIlW MA Y 1m
"MN'Ill!).
SUl!ge~led Answer: Ye~
B. WlI[lnml~ PLAINTIFF SIIQUl,O OE OIRI\CTIlO TO SPJ\CIFICAJ.L Y
PLEAD THE ACTUAL TERMS OF TIlE ORAL CONTRACT WIllClI
IS TlUl BASIS OF COUNT I. OF Pl.AINTIFF'S SECOND AMENDIlD
cOMPl.AINT.
Suggested Answer: Yes
III. ARGl1MEN'I:
A. LEGAL INSl1FFICIENCV - STANOARD OF REVIEW
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Pursuant to PCllnsylvaniu RlIle of Civil Procedure 1028, 1I clIuse of uctlon
should be dismissed where a plalnliff fuils 10 stnle 1I c1uim upon which relief muy he
Ilrnntcd. Prellrllinary objections in the Ilnlure of n demurrer udmit ns true all wcll nnd
clearly pleaded Illcts and alllnfcrcllccs luirly deducible therefrom. }lICkSOIl v, Ourllllld.
424 I'll. Super, 378, 622 A,2d 969 (1993). 1I0wevcr, conclusions ofhlw,ul\lustitled
Inlurenccs nnd urglllllell\lIlive ulle~uti{)ns are nut to hll c{)lI~idercd whcll ruling 1m u
demul?'er, Stonu und I(d~urds Insuruncu A~ency.lnc. v. Depllrtll1ent oflnsurunce. l5l
I'u. tmwlth, 266, 616 A.2d 1{)60 (11)1)2), nlllljU\lsthm presented Ii" the trinl court'ij
determlnuUonls whether, onlh{llllct~ IIvcrred, the luw says with certuinty thut 11\)
reCQWI'y i~ p()ssibhl. Juckson v, Ourlun~, .11/fI/'lt. Ifthu lllw is cleur Ihut u plulnUn'i~
unllble 10 reCI/vcr, the del)lllrrcr should bu susluincd, Ilendus v, Upper Suucon Towl:lship,
.. COUNT IV OF I'LAINl'lFF'S SEC()NI) AMENDEI)
COMPLAINT SflOl1LD IJE D1SMISSEI) .'OR FAILURE 1'0
Sl'ATE A CLAIM l1I'ON wlllcn nF.L1EF MA Y IJF,
GRANTED.
1251'a. cmwlth. 378, 561 A,2d 12'1{) (1'181)).
Count IV of Pluintiff's Secolld Amended cumpll1intullcmpts to set lorth u
claim lor negligent misrepresentution. To be successful on such u cluim, Pluinllff mllst
prQve that It justillubly relied lIpon false inlimnation supplied hy IMcndunt who, in tllrn,
failed to exercise reasonuhle cure or competence in ohtuinlng ur communlcuting thut
Inlormlltion, Woodwllrd v. Dietrich, 378 Pu. Super. 111,125.26,548 A.2d 301, 308,
(1'188). In uddltionlo the mere conclusionllluvcrments ulleglnl! a mi.nepresenlutionl, an
I PI~lntlll', Setond Amended ComplBlnt, p~r~grBph 33.
,
" .
II).
FIJr over a year, Cl)l1well wll(flllly III/(ll/IlIlIclllII#Y CII"el/IIII/II thQ
fact from Garrelllhut she had luilcd to l1Ie said forms un.d mllke
said puyments,
intcllt tll inllllencc lind/I" Iluldll cl)llductl, undjustlllublu relhl'lclll, Plllintiffhu~
inCIJrpllrllted the ti1110wiilg uvcrments hI supp{)rtl1l' 115 cluim:'
l~. In lulling tll /llc saltllimns IIlld makc:suld paym~lIlts fllr over 1\
year, Clmwell ucted in C\1llsci{)us disrellurJ of or 'ecftfl/~~
lndlfferunce to thu fuctthut thu aliJresliid taxing lIuthIJrltles
would OSSeSS subsluntlal penullies IInd Interest chllrgQs alluhlst
Gorrell.
. 20, Jly her soid conceulment. Conwell wll(flllly 1111/1 I/Il1l1clll/I#Y
mMI/11 Garrell as to its true llnllncllll c{)ndWIJn, thereby causlnll
(Jurrellto needlessly incur udditi{)nlll Qxpenses in IhQ Ulllount of
SI14.600,Oq, whilQ Conwell WI/sIllily I/WI/rll lit all tl",,,s thllt
(Jllrrell in fuct did not have sllch funds t{) s{) expend.
I'II/Inllff's 8l!colI/1 A/I/I!/IIII!/I COlI/fl11/11I1 (1!II/fllm.II,I' I/IIIII!II). Such averments do 1I0t
support a claim for nelllillent misrepresentution, Quite to the contrary, said IIvcrments arc
more akin to IImisreprcsentution which Is Iruudulent.
1 Plnlnllfl'R Sc~ond Amended Cmnplnlnl, porngrnph 34.
1 Plulnllfl'. Sccond Amcnded Cmllplnlnl. purngruph B.
'l'lolnllll's Second Amended Comp""nl, pnrnMrnph n Pn"lgrnph. IN. 1'1 Imd 20 n5 M forlh nbow nre
Ihose whleh lire relevunl IIllhe elnhn ndvunced by 1'1'11I1I1lf.
r
~:
'..f.(. ,I
".1. i
Fruudulellt mlsr~rr~s~ntlltil)ll"lnvolvcs ellher u 'knowinll' Ilf 11 'rcckl~ss'
cl)mmUlllelltlon ofu mlsreprcsQnlution," Woodwurd at 126, II. 5, 548 A.2d ut 308.n. 5,
In I)thqr words, "II mi~representalil)Jlls unqllesllonubly 'fraudulQnt' when the rcpresenler
knows that the muller Is lIotas it is represcntcd II) be, ,," I!L. This is prccisely what
PlaintUl' claims DelcndUnt hus dl)ne In this case. Specillcally, I'lailltiff alleges Ihat
Defcndant's failure to disclose Ihe fact that she did not OIed the tax forms nor make
withholding lax payments WIIS mlllleltlllS 1I11t1 Wlllf/ll, Jllaintiff further avers that by her
conceulment, Delcndallt wll((/lIIY all/I mallcltll/.vl)! /II/sletl Plulntiff while/lIl1y aware I)f
the misrepresentation. I'lulntifrs claim is bascd lIponlllcts usserting willful, knowinl!
"
and Intentional misrepresentations, Since such fllcts lend to I!lve rise to u clllimlQr
ffalldulellt rather thllllnegligellt misrepresenlatioll, Coullt IV IlfPlaintUfs Second'
Amended Complaint should bQ dismissed.
2. COUNT V OF I'LAINTIFF'S SECOND AMENDED
COMPLAINT SHOULD DE DISMISSED FOR FAILURE 1'0
STATE A CLAIM UPON WIIICII RELIEF MAY DE
GRANTED.
I
,
!
Count V ofPlainlifl's Sccolld Amended Complllint attempts to set forth a
claim for fraudulent misrepreselllation. To prevail on such a claim, the following
elements must exist:
."
I
"
(I) II misr~preS\lnlutl\)/l;
(2) 1,1 fruudlllelll uttcnlncethllrcI,I;
m an intentll)n by the maker tl) ipdueelhll r\l\lipl\llltlhcrebYi
(4) Ju~titlllbJc reliullce by the r\lclpl\lnt I)n thu mi~r\lpreSQnllltl\m:
and
(5) ~Unla!!\lto the recipient us II pnlximute result I)fttJe
misrcprllsentutil)n.
{lush v, B~II rrelephone COIl1pnny, 411 Pa, Super, 347, 358,59, 6Ql A.2d 825, 831
(I 9n) (cltutlons omill\ld). It is extrem~ly hnperutiw lInd strictly rQquired thllt lIverments
of fruud be plcd with pnrtleularity, Pu,R.C.P. )()19 (b). Furth\lrmore, lIverments of Iralld
~lIst be pled tl) the degree thllt they ure sufl1cient enough to COli vince the Court thut such
,
uverments are not merely subtcrlllge. Bush v. Bell Telenhone Compllll): at 359, 6Ql A.2d
at 831 elllng [latu v, Cenlrul'Pll,IlIl Nutlonal UJ.u1.k, 423 Pn. 373, 379, 224 A,2d 174, 179
(1966) ("uwrments of Iruud ar<.l meaningless epithets unless sufl1c1ent fucts nre sct lorth
which will permit un inferonce that the claim Is not without loulldntlon"). Accordingly,
any und ail allegalions of Irllud must cOlIsist of more tlllln mere Icgull'ollclusions, llilllh
v. Bell TelQphone COlllllanv ut 359, 601 A.2d at 831 elflllg Illlnl)Ii v. Burthel, 2Q5 PII.
Super. 442, 448, 211 A,2d II, 14 (1965),
In un allempt to support its clllim, Jllalntill~ ut Count V of Its Complaint,
sets forth the lolll)wing allellations: .
,.
\
',"':t-.
~,
........
38. CI)llW~lI, heing flllly UWMe thut (lurrcll would nlllth~r HIll Huid
till< limns nl" ll1uk\l said wlthhollllnl! tUI< PUYlllcJ1l~, intentil)/lally
ellnc\luled thlllucl thut Hhll hud 11I1I~d tll /JIll said f(lrIl1S und muk\l
Huld withholding tUI< puynumts Irom (jurrell,
31). As u dlrcct und ProX/l1llltC result l)fConw\lll's Iruudlllllnt and
Intenlhmul misconduct, (lurrcll suffcred dumugcs jnth~ f(lrm of the
aliJresald penalties und Inten:st churges in the umlJlUlt of
$63,868.71 and uddltillnlll el<pCnHeS It wllllld not othcrwise huve
hlcurred inlhe Ulll{)UIll of $114,600.00.
cleurly, these two ullcgutions 11Iilto cl)lllply with thc particulurity mundutes ofnUlllll)ll)
(b). Nllt only urc they conclusillnury In nuture, hutthcy ncglectto luctllulIy cstllblishu/ly
of the r~quisltc c1cments for II cluim of IrulIdulentlllisreprescntulion. Illlwev~r, in all
Iuirncss to Pluintiff alld In giving It cvery possible benent, Dclcndunt r~cogni;,:es thut
Plaintiff hilS incorporated puragraphs I through 36 of its Compluintin supPlJrt of Its
cluilll. NonetheleHs, even whclI rcviewing Plulntifl's Compluintus u wholc, Iraudulcnt
"
mlsreprcsenlution docs nllt exist.
Pluintifl's C{)l1lpluint lulls 10 allege speclllc fucts which, If true, wOllld
, cstllblish thc sccond und third e.lcments of u c1uil1ll11r fraud (I.c., ulrulIdulcnt ullerunce,
lInd un inlcnti{)n by the muker to induce the recipicnt). Arglluhly, II clln he said Ihut hy
lulling to convey her lu~'k {)f l1Iing the lux f(Jrms ulld muking withholllillg lllx pllYlllcnlH,
D~lcndunt enguged in u Illlsreprcsuntution. However, nowhcrc inPluintiff's COlllpllllnt iH
It lu~tunlly nvcrrcd tllllt Dclcndunlllludc II frnudulcnt U\lernllcc ofthis 1I11eged
mjsrepres~nlutil)/l with thlol inl~'lt hI Induc~ Pluintill', Th~s~ ure husi~ clll/nc/lls whic/I
1lJ1Ist he pllold ill I)rdlolr III Slolt Ihrth ul~gully COllgnllllhle clulmliJr Irulldule/ll
llJisrQprlolscntation; Pluintlff hu~ 11Iilo:d II) do SIl.
Pluintitrs Cllmpluint is c{)lnplloltely devoid of any Iilcts dlolllllJllSlrathll! thut
Dlollcnduntl)1ude u Irulldullolntulllolrunce with the intcllttll induce Plaintiff. Thlolre iN nllt
l)IIe luct which infefN u frulldulent ullerance, There Is not onc allcgulllln which supports
un intention to induclol, Actulllly, neither the words "intentil)n to induce", nor logical
inlcrenclols thereol; UPPlolllf withinl'luintiffs Complainl. The only IUCls l'llllntlff avers is
Ihat Defendunt, hy her COllclolulmlol'lt, mislcd PllIintiff us to its Irue tlnuncial cI)lldition.
This, howlolvcr, does not support Iruudullolnt conduct. If, urguably,l'luintiffwollld he
successful in proving thllt Delcndunt had conceal cd her allegcd 11Iilurlol to l1Ie Ihe tux
lorms and make withholding lax pllyments, the alllolgatlon thut IMcndllnt's conc~ulment
mislcd i'lailltiff dolols not show thllt it was Do:limdunt's intention 10 induce Plaintiff Into
acting upon the misrepresentlltlon hy helieving "that its I1nunciul condition wus 1)Ctlcr
thun Itactuully wus." P1t//llllfr.\' &co/ltl Amende,1 COII/plt//III, [It/fIIKfllph 15. "Being
mislcd" is not intcrchungcuhle with "un inllolntion to induce" ulld the mere Iucl thut
i'llIintlffwlIs misled hy Defendunt's ulleglold nondisclosure does nllt in any wuy slIl!gest
that Defendant intendcd to indllce I'luintill'to rely lIponthe mlsrcprcsenlulion und act in
any partlculur manllo:r. TIl muke s,lIch un immense illlcrlolnco is simply lInjllstil1ed, .,
"
()nth~ IIthcr hand, if it is J'llIinlifl'N cI)Iltentlllnlhut thc Indllc~mc/ll was tll
l!ui~~ l'llllntlll's CI)Jl~IICt willi rcspccll.u Ihc IIctullllllinl! III' the lax fllrms und puymcnl of
withhol~lnl! !lIlies, Ihls lilli, lullN III suppmtlhllldlllcnl condllct. Nl1thlnM withlnthc
Compluintllvurs thut it wus l)cl~ndllnl's Intcntlunto inducc I'llllntiffinto not I1l1ng thc
IIppmprjlll~ lilrnls IInd milking thc IIppmprlulc puymcnts, nor cun 11Il~ ussume thut
Uelimdllnt ellllcculcd her ullel!cd lililllrc lilr th~ purposu III' in~lIclng Jlluintlff Intllllot
llllng the tUll fOrms Ill' Illllking withlll)ldlllg tUll puymunts. NUl only Is this CIIllC~pl
,
llonsellsiclll, but it is complct~ly owrrcllchlng IInd likewise IIl~USlllh!d.
11 Is hnpllrtulllto note t/lut the Illcre Illclthut Ucli:nduntls filrccd III enl!"l!e
in I!ue~swork und SpCCullltilln liS 10 cxactly which fucts Plllintlff\s intending to use In
support of its eluim is Illrlher proof lhut Ilw c1l1imlor Iruudulelltmisrepresentlltion is
, . leMlllly Insufl1cient. From the lilcts uvcrred within the Sccond Amendcd Cmnp,luinl, iI is
impossible for Dcfenduntto comprchend how Ilnd whcn un induccmcntllctulllly occurred,
Furthermore, the Complaint is completely dellcicnt in Ihut it fillls to IIl1cge Ihllt Dellmdllnt
actuully IIIMIIII/l/to induce Jlluintiff. Inlllct, it is ()cfclldant's position thut Plullltiffhus,
,
In elli:ct, completely lilllcd (und Is unuble) 10 plclld uneccssury clcment of ils cluim,
Since there filllN 10 exisluny facts within thc Compluint which allcgu lind/or support u
fruudulcntultcrullcc with un illlcnlionto illdllce, Jlluintift' hus 11IIIcd to slutc II clulmlilr
Iruudulentlllisrcprcscntution.
"
.! '
lnt is Ihis Ihmllrabh; Court'~ decisil)ll tll ~l)IIcludu lhut Jllui"tHl'hus
1'V\lrr~d facts !living rel'er~IlC\ltl) ~ach u.n~ cwry elWllelll Ilf a clahnlilr jruudul~"t
mlsrcpresenluthm, It i~ Delim~a"l'~ clll,tcntiolllhat such aVCrmcl\ls urc m~re ~I)IlclllSiol)s
I)f luw, unju~tHlcd illli:re"ce~ IUl~ urgumelltutive alll:J,lutiolJS,
Fl)r the sake ofurgument (lilly, lcl us ussum~ thutl'laintiffhus alll:ged fucls
,
sumclentto wlthslund a denllJrrer with rcspectlo the llrsl und tlnh clements Ill' fraudulent
misrepr~sl:ntation (i,u, a misrepresentution and damage to till: rceipicllt). In anllllempt to
allcJ,le the second, third und fourth clements, hllwewr, I'luintlff has set forth cllllclusions
and inferellees which mUy not bu considcred when fuling on II demurrer. S~~, Stone und
F.dwurds Insurnnce A~encv. Inc. v. DejJurtlllent Ill' Insurance, ,Vl/fI/'ll, Specilicully,
I'lulntiff UVCrS u misrepresentation. Withllut uny factulll support, PllIintiff imlllcdilltely
concludes thut it wus misled liS II result of the misreprcsentution which, in turn, 'caused
Pluintiff 10 incuf llnancial injllry. It can I/nly be ussluned thut fromthi!l conclllsion, We
ure to infer that Defendant intended to induce I'luintiffinto uetlng in the mUllner so
ulleged. In other words, I'luintiff expects us to hlindly infer un esscntllll clement of the
claim (i,e., Inducement) merely Irom the occurrcnce of the Illisreprescntution and iQjury
incurred, EVQn if we Were to cOllstruc the Clllllpluint liberally, It would be impossible to
draw this Infel'ence simply becuuse such an inference cunnllt jusUl1uhly follow from the
very few speeille fucts uverred within the Complulnt. Since I'laintiffhas n,Ued to liver
speell1e lilcts und hus, instead, suececded Ilnly In udvuncing cllncluslllns und IIIllustll1cd
,
Inferences in an effort to estubJish the requisite elements, Plaintifl's claim for Irulldulent
mlsreprescntulioll cUllnot survive,
\
WllliHlWOIU\, Ot,llimdant reqUt,lNls Ihat, liS Plnlntlffhas lilikd h, Nlalf,l U
causc "fueth)1) upon whie!l rt,llit,ll'may he gruntt,ld, Couul Y ofl'lalntlfl's :-;t,lClmd
Amt,lndt,ld Cmnplahll shollld bc dismlsst,ld.
II. 1'J,AIN'rJFJt' SIIOlJU) liE ))JI(F.cl'EP T() SI'Jt:Cn'ICAU, V
I'LEAU 1'111': ACl'lJAL n:I(MS OF 1'1IF. ()JlAL CONTllACl'
WIUCIIIS l'UE IIASHl ()F COIJNl' I OF 1'l,AINl'IFF'S SECONI,
AMENDF.)) ('OMI'I,AINl'.
Count I 1)1' Plaintiffs Second Amendt,ld Complnint uHempts to set lorlh a
cluimlor hrt,lach of contract. Plaintiff livers that Ihc contmelnt issue was an oral
emplo)'mcnt contract, "/t/II1I!fI',v 811CII/lI' A 1/111//1/1111 ClIl//p"""I, 1'lIfCI~rctph). Pllllntill;
hl)wt,lver, has failed h) speeillcally plt,lad evcry elemcnt 1)1' Ihnl contrllct.
Allegallons in support of an orul contract must bt,l clear rllld specil1c.
Morris v: Smith, 400 I'a. Super. 572, 578, 584 A,2d 331. 3JJ (1990). It is imperatlvo that
every c1emellt ofthlll contract be specil1cully pled. Clav v, Advnnced Compnler
Avvlicntions.lnc., 370 PR. Super. 497, 511, 536 A.2d 1375,1383 (1988) dllllK Snnith v.
fuJ.uI1h, 282 Pu. Super, 450, 422 A.2d 1379 (1980). Clurity Is purticularly important when
j
I
. the alleged contrllctls om!. l..II.. ('onscqut,lntly, wht,ln a clnhn is hllsed upon an oral
cOlltrnct, it Is required that a plnintltl'uvcr the lilllowillg: I) the purtles with whom the
clmtract was n;lIde; (2) nl1lceting of the minds; (3) thcexecuting of the conlraet; (4)
....
I'
thc mutuulity ofthl/ obligations; and, with dcllnitcnuss and ccrt\linty, (5) the limns Ill'
the contract. This mljst bu IlIme in ~uch a mllnncr us III giw Ihu Defendant fullund
SPI/ci/lc Inlimnatlonofllllthu conlruct's dclllils.
III/re, JllaiIltl11' hus lililcd to llvcr with sumclent specillcjty allQf the
nccessury elemcnts ofthl/ allegcd oral conlruct. While iI is IMcndunt's belief that the
CO,mplaillt is vaguu as to thu circumstu/lces surrollnding the execution of the contract, the
mecting of thu minds and the mlltllality of the obligution, I)elcndant is pUI.ticulurly
concerned with the luck of precision and specilicity displuycd with rl/gurd to the aClual
terms of thu alleged contmct. Although I'llllntiff has averred thutDe/cndlllll was
"responsible fl)r all accounting und business administration functions"', nowhere is it pled
exactly whut Ihose fllnctions elltailed. Furthermore, there is no Illli)rmutionl~t all on how
and when Defendllnt bccume the Ofl1ce Administrator for I'laintiff,~ The Complaint Is
devoid of any lilcts which stute every. actuul specil1c duty required to bc performed by
the Delcndant pursuant 10 her llllegcd employment conlruct, Thc mcrc luct thatl'llIinlifl's
claim is based on the alleged lililure to pcrlimn onc of muny duties, does not relieve
Plaintiff from pleuding every precise detuil of the alleged oral contrnct clearly lInd
accurately. 1
\ I'lulntlfrs Sccond Amcndcd Complillnt. pUlUHlUph :I.
· "ulUHmph 3 of l'lulntlft's Sccond Amcndcd Complulnt ullcgcs thnl"(sluhsoqllcnlly, Conwcll becnmo Iho
Offico Alfmlnlstrnlol rOl C1nrrcu.
1 This Includu, bUlls nnlllmlted 10. dUll us expectcd und bcnel1l1consldclnrl\lIllo he rccelved.
Whcrc/ilrc, 11cIimda/lt rClJllcst~ Ihat l'luinlill' be dlrecled to speclllcully
plcad uwry !lClualtcrm of the l)ral contrl\ct which limns thc bn~l~ 1)/'CI)11ll11 l)fJlluintiWs
Secl)nd Amcnded Complaint,
IV; CO.NCLUSION
For the reusolIs stated aboV{J, Defendant request~ thUtlhls 1I0norahh, Court
direct PlaintIff 10 lIle a more speclllc Complaint with respect to Count I IJf I'lainUrrs
SeCl)nd AmQnded Complalllt, and dismiss CIJllnts IV and V ol'l'lainUWs Sccond
Amended Complaint with prejudice.
RespecU'ully submitted by:
-7
../ ~':,~~
S. . ulk, Esquire
Attorney for Del'endllnl
112 Walnut Slrcet
lIarrlsburg, I'A 17101
(717).238.S 113
AttortlllY I.D. No. 63881
DA nm: ?/;J/t .,
,"1
1
i.'
"
.....
Cr.R1IFICA1E Of' SF-RYICE
I hQreby ee,tl!'y Ihall am this dale ~ervlng U Qqpy I)fthe tilregl)lnll dl)l1ument upl)n
the per'I)II(~) unll In thQ munner Indicated bQll)w, whiQh ~ervieu ~utisn9s th\l requirements
1)1' the Pennsylvllnlu Rule~ I)f Civil Procellure, hy dQPQ~itinllll CIIPY Qf same In the llnited
Stute~ Mail, llarrisburll, Pepnsylvlllliu, with tlrst-class PQstalle, prQP/lid. Us t'olll)ws:
,
,
oerard J. Plsnrcik. Esquire
2Q Ilrfl)r\1 Road, Suite 305
Lemoyne, Pt\ 17043
, ,
, ,
, 'I
~p
,..-~"
Qy~ ~0 '~~C-
,J) an S. Walk, Esquire
112 Walnut Street
lIarrisburll. PA 17101
, II
'1
"
'ONfllO: ?/J/ /9')
, 'I
...)
~,IP' I~
~UG 0 6 1~~L,
. oJ
IN THJ:\ COllRT of cOMMQN PIJlAS
OF ClIMQERI,ANP COllNTV,
pENNSYL VANIA
CIVIl, ACTION NQ. ',l/j,700S
OARRETT ):lI,ECTRONICS
CORPoRATION,
plaimllf,
v.
I,EJ,l It CONWELL,
Oofondallt.
PLAINTIFF'S "RIEl' IN oPPOSITION TO
DEF/ilNOANT'S PR/ilLIMINARV QIJJECTJoNS
J'QS~CQND AMJlNQ~P ~OijPJ.,AIII/T
J. J'roredyr.llIIstl,ll:)' .,,4 ~tlltemLmt fir f'lIds
PlaintiffOarretl Electronics Corporation ("Oarrett") flied Its Complaint in this matter
QII Oecember 31, 1',l',l6, Qy Order dated January 27, 1997, thla Court I)rdere<l that servi<;e of the
Complaillt be made Qnthe Defendant Lee ii, CQnwell ("Conwell") by publicatiQn in the cVII1~erland
t.aw Jou~ and Tho Pat('ot.New~, I)wing to the fact that Conwell had left Pennsylvania alld could
not be IQcated anywhere within the slate. Service on Conwell was subsequently made by publication
since counsel fl)r CQnwell refused to accept serviceQn her behalf.
On March 21, 1997, Conwell flied Preliminary Objections to Garrett's Cl)mplaint Oil
three grounds. First, Conwell demurred to Count I of Garrell's Complaint (or in the alternative, made
an objection in the nature of a motion for a more specil1c pleading), requesting that Garrett be
ordered to plead the specil1c, fhclual averments demonstrating that a breach of cQlltract occurred.
Conwell also demurred to Count II of Garrett's Complaint and requested that Conwell's prayer for
an award of punitive damages In Counts 111, V and VI be stricken.
On April 10, 1997, and in respons~ to Conwell's aforesaid Preliminary Objections,
Garrett flied an Amended Complaint, wherein Garrett dropped Count II from its Complaint and
qmltted it. prl'yer fQr punilive ~amage. in Counl. III. V and VI. Wit~ re,peCtll) i.. "r~ac~ I)f
JlmplQyment Cqntract cau.e qf actil)n ut fl)rth in Count I, Qarrell repled thi. cause qf action.
on April 29, 1997, counsel fl)r Conwell Cl)nlacled the undersiglled by telephqne tl)
inform him that his client intended tq l1Ie a prellmlllary qbjectlqn tq Garrell's Amended Cqmplaint.
The qnly IIrqund fqr the Qbjectjqn was the fact that CQl,lnt I had nQt incll,lded an IIvermellt
incQrporatlnll the first twellty paragraphs of factual averments lntq Cqunt I of the Amended
Complaint. Tbi. objectlQn was made de.pite the fact that Parallraph 21, cl)ntaining the lint averment
under the caption "Count I" immediately followed Paragraph 20, containing the last qf the factual
averments common tl) all the Cl)unts qfthe Amended Complaint.
Rather than have Defendant actually go through the process I)f filing the afQresahl
preliminary objectlQn, and in the interests I)f saving time and expediting this malter, cl)unsel fl)r
Qarrell filed a SecQnd Amended Cqmplalnt Qn April ~O, 1997. The only chanllll incQrporated intQ
this third Complaint was Paragraph 21, which provided: "The averments QfParagraphs I through
20 are IncQrpQrated herein by refllrence as If fully set fQrth."
Qn May 23, 1997, Garrell served a Ten-Day Notice on CQnwell, directing that .he
file Il response tq the Second Amended Complaint. On May 23, 1997, Conwelll1led her Preliminary
Objections to the Second Amended CQmplaint. which Qbjections are presently before t.his Court.
II. ~lIatement o( the luues and SummaQ' 0' Arllumen*
Conwell's Preliminary Objections lire twofold: l1rst, she challenges the legal
sufficiency ofCQunu IV (Negligent MisrepresentatiQn) and V (Fraudulent Misrepresentation) Qf
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, QlIITell" SC\:orul Amen~ed Complaint, and secl)ndly, she alleges insufficie/I\ speciOclty rellardlnllthe
"precise terms Qfthe oral contract which existQd bel~een Plaintiff and Defendant,"
Thus, the Issues tl) be resl)lved by this Hl)nQrable Court are as fulll)ws:
(J) Has Plaintiff stated its claim fQr fral,ldulent
misrepresentatiQn against Defendant with sufficient
particularity?
Sug8ested allswer: Yes.
(2) t1ll$ Plaintiff pleaded the terms of an oral employment
CIlntruct with sufficient spC\:lftclly where it has pleaded the
eXl\ct duties Ql' which Def~ndant is alleged tl) have
breached?
SU88ested answer: Yes.
(3) t1ll$ Plaintiff sufficiently pleaded its misrepresentation
CQunts In the allernativll?
SU88ested answer: Yes,
Plaintifl's ar8uments on thesCl issues may be summarized as fQIIQwlI:
(I) Plaintlfl's claim offraudulent misrepresentation has beell pleaded with sufficIent
particularity to apprise Oefendant of the alle8ations against which it must defend, particularly
considering the full range of discovery available to Defendant, the fact that the details of her actions
and/or Inactions are equally or more within her knowledge, and the fact thai she has admilled the
failures of which the Complaint allelles.
(2) Plaintiff has pleaded sufficient facts concerning the terms of Its oral employment
contract with Defendant. The very duties which Defendant has breached have been pled with
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A. General Prol;edur...1 'rlnd))I,.
sul11clent speelllQlty. ^ny remaininj! lerms of said contracl need nl)t ~e pleaded, particularly
cl)nslderlnl! the 1\111 rll/llle of discl)ve'Y availal)lllto OefQndllnt, the fact that said terms are within her
knQwled61e, and the fact that she has ad milled the failures ofwhich lho Complaint alleges.
(3) PlalntUl's claims for lIegllll{lnt ml"epresentatiIJn and fraudulent mjsre~resentalll)n
are not identical causes of actiIJn I)ut ralher have been pleaded in the alternative, Alternative and
inconsistent aveonents of fact may be pleaded in support I)f these Iwo alternative QaUseS Qfactlon,
lIS Plaintiff hIlS done, Only further discovery will dlscllJse tho details of the alleged fraudulent conduct
by Conwell,
Ill. Mil,llJltn~
,
The following procedural principles apply generally tl) this HonlJrable CQurt's
determinatil)n Qf\he Preliminary Objectiolls tlIed I)y Defendant CIJnwell.
A preliminary objection In the nature ora demurrer admits every well-pleaded fact "lid
all inferences reasonably deducible therefrom; It tests the legal sllfficiency I)fthe challenged complaint
and will be sustained only inlhIJse ClISes where the pleader has clearly failed to state a claim for which
relief may bQ8ranted. If there is any doubt as to whether a claim for relief has been stated, the trial
court should resolve it in favor of overruling the demurrer, Rutherford v. Presbyterial)-University
l:.lllJJI.i1D1, 417 Pa.Super. 316, 612 A.2d 500 (1992); Firil1p, Keph~rt, 466 Pa. 560, 353 A.2d 833
(1976).
. A preliminary objection on the grOlllld of legal insufficiency in ,he nature of II demurrer
. is not tQ be sustained, unless the law is clear that no recovery Is possible. Cianfrani v Commonwealth
4
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~J1)IlIQyees J\.elirelllelll JlQ~r~, 505 Jla. 294,479 A,2d 468 (1984); Geka~ v S~app, 469 Pa, I,
J(j4 t\,2d 691 (1976), Ifany theory onaw wIllSlI/lP\)/l the pleadlnll chllllelllled by the preliminary
objectll)n, the preliminary objeclion should be denied, Cianlj'Q,l)i, 5l1pra,; EJJlJliI. sl/pra,
If a preliminary objection on the llround I)finsufficiency In the nature I)f a demurrer
is sustained, the CQurt has a duty to a1ll)w the plea<ler, allalllst whomlhe objectil)n was suslained, the
opportunity to /lIe an amended pleading OIlQ v AmeriCQII Mul Ins Co,. 482 Pa, 202, 393 A.2~ 45Q
(1978).
The Pennsylvania Supreme Court has stated thai "the right 10 amend shl)uld not be
withheld where there is some reasonable PQssiblllty that it can be done successfully." J\. P RljsSO
Conlraclors ~ Enllineers Ine v C J Pellinato Rel\lty & Develllpmenl Inc., 334 Pa,Super. 72, *1 482
A,2d IQ86 (1984),
D. Garretlllal Suffidently Pleaded Itl Caule of Acllon
for Fraudulenl Mlsreprelfnlatlon
Fraud is rarely susceptible of direct proof, and lhe true relation of the parties and the
inference l)f fraud may arise frQm the allendanl circumstances, Consequently, the requirements of
Pa,R.C,P, 1019(b) that averments of fraud be made with particularity is sufficiently compiled with
by allegations of circumstances from which an inference of fraud may arise. so long as defendants are
apprised by the pleading of enough to IInderstand the claim against them and to prepare their defense,
Keehn v Granite Run. Inc., 73 D.&C.2d 307 (1976),
Under Pennsi'lvania case law, compllallce with Pa,R,C.P, 1019(b) is not overly
burdensome. Thll requiremenls oflhe rule are satist1ed if a plaintifTpleads facls sufficienl to permit
5
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4c:felldants to prepare a defe/lse. Here, when the Seclmd Amended ClImplalnt is ellamlned in Its
, .
entiret)', it clearl)' describes a Cl)urse qf cQnduct alle4!ed 10 be Ii'audulent I)r misrepresentative
sufflciellt tQ nqtlty the defendant fl)r purpQseS I)f defendill4! Ihe claim. fQ~\er y. Pell\ ~,rwiQkMoh)
~, IJa Pa.Cqmmw. 147,587 A.2d J82 (1991).
In the event this f1QnQrable Court should determine that additional specillcity Is
Where a plOl\l!jn4! sl!tJlclently describes the unlawl\d prllcllce tQ enable the defendallt
tQ prepare its defense, mQre delaills nqt reql!lred. CQl)1n)Q"we,lIb llf Penl)sylvani, v t:latiQn'll
Apartmel)t l,.eali!lll CQ~, 108 J!a,CQmmw, JOO, 529 A,2d 1157 (1987).
Tpe cQntrqlling factor In determlnin!l the adequacy I)f (jarrell's pleudlllgs regarding
its misrepresentatiQn is: Are they sufficient tQ enable CQnwell to prepare a defense? Cqnsiderin!l
(jarrett's SeCQnd Amended Comphdnt In Its entirety, as this CQurt must, ~ictates that the CQmplolint
is sufficient in this regard, The averments QfPlI1agraphs 6 through 20, when read In cQnjunctiqn with
the parallraphs Qf Cl)unts IV and V and the admission Qf Defendant Conwell in ElIhiblt A tQ the
Complaint, provide mqre than sufficient factual detail tl) illform Conwell Qf the charges against her
and tl) enable her to prepare her defense,
Thrqll!lh discovery, Conwell will have ample opportunity, both by interrollatory and
deposition, to obtain any further specll1city and detail it may require. See 25 Std.PIl,P,R,C.2d Section
25:61, alld cases cited therein,
required in Garrell's Complaint, PlaintUl'respectl\llIy requests the ri!lht to l1Ie an amended pleading.
R p, Russo, supra; QUQ, sllpra.
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C. ~h)e~ ,!be P,ell arc \yllhln1be I\gqW'edll' qf ~)cfc,,~,nl,
~~, 'I Nq! Enlllle4 ~q Gr,aler ~1,ceU)dly "1 Ib, <;q",pl,ln~
The motiqn for Ipecil1~i1y cllnnqt be used II) mllke II pllrty plelld purely ovid\lntlary
matter; BIUI th\l requirements qf pre~lsion and delail are ml)re easily met where the matters invl)lved
lU'e equally I)r mqre In the knl)wledll\l I)f Ihe qbjectinll pany, I.ocal NQ I ~~, InlernlltlQnal Unio~
lJnlled Dr,'1Y~l}', Fll,IlIr. Ccrell,l SQft Qrin~ ,n~ Qi~lllleJ:y WQ,kero Qf A!lleQ~a v. \yalkln~, 417 Pa,
120,207 A.2d 776 (1965).
The test Is whether the Plalntil1's cl)mplaint infl)rms Ihe defendant with a~~ura~y and
~ompleteneS8 of the speclllc basis on which re~overy Is sought, so that he may know without qllestion
upon what grounds 10 make his defense; and, where fa~ts are within the kllowledge of the adverse
party, he Is not entitled to as much precisil)n in his pleading as If he did not know them AlIricultural
In~l/rance Company y. Pa.Nat.Mut Ca~ually Ins Co., 39 Nonh,L.I. 191 (1967). When facts were
knoWllto both parties, an adverse party who has knowledge of the fa~ts is not entitled 10 require thaI
they be pl~aded with the same panicularlty as if he did not know them. Rellal Advertlslnll
Association v. 1,ft BroadcaSlll\1I Co., 59 Luz.L.Reg. 45 (1968).
"
From Plaintiffs Second Amended Complaint, Defendant Conwell kllows Ihe nature
of the Improprieties with which she is charged. She knows she is being charged with committing
them. She knows what her duties were as Office Admillistralor for Garrell. She knows in what
respecI these Improprieties are' alleged to be violations of her dillies. She knows Ihal the
improprieties are alleged to be the bases for losses to her fonner employer Garrett.
In Watkins, the Supreme Court cited two fa~tors, the presence, of which supponed
the applicallon of the rule that where a defendant hilS more knowledge of the paniculars than a
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plwlltilJ: Ihe requirements \If ~peejficity are ml!re easily met, first, If the specific impr\lprielies Were
actllally cqmmltte~ tho ~etails WQul(I naturally be secrele~ frQm plaintlfl' but knl)wn to defel)~ant.
Secl)nd, by vlr1ue qf their ~peclfied pl)sillQns a'l~ dulies, the ~efendants ha~ a fi~uciary type
relatlo/lship tl) plaintiff ijlvl/lllthem c(llltrol and k/ll)wledge 1)1' the mailers to whicll the cl)mlllaint
speaks /IIl~ thus mhllilati/lllthe necessily that plwntilfbe mqre par1lcular, In this case, I)/lly Oefe/l~a/lt
COllwlllI ~'lOW~ the details of what she did and didn't ~Q; tho~e details are not knl)wn by Oarrett.
Secl)n~ly, by v/r1ue I)fher pl)sillon as Office t\dministratQr fl)r Oarrell, Cl)nwell ha~ a fiduciary type
,
rell/,l\onshlp tl) Omeu with cr.lntrQI and knowledge qfthe maUer'll) wlllch the complaint speaks, I,e"
the filing qftllX relums and tile payment of taxes. When these tWI) factors are added to the fact that
Cl)nwell has cqnfessed tq faiUnll to l1Ie the apprl)priate tax returns and failing tq pay the taxes In a
, "
IIl)ta.rlled statement auached lIS Exllibit A to the Second Amended Cl)mplaint, Conwell's claims that
It "Is fl)rced t9 engage in guesswork and speculation as to exactly which facts Plaintiff is llltending
to USll in SUPpqr1 ofils claim" and that plaintiff Is required "to speclllcally plead everJ actual term qf
the oral contract" are, to borrow a phrase from her Brief In SUppOr1, "nonsensical. , . [and). . .
completely overreaching and likewise unjustified."
Applying the aforesaid rules to the facts at bar Indicates that Conwell's right and ability
to answer and defend against the fraud and breach of contract counts of the Second Amended
Complaint have not been impaired in any way, FlIrthermore, Conwell will be able 10 gain any further
details it may require through discovery.
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Q. '1,II}tlO'. P,lVnt, I,lf MI,rtprt,elltlllh,lI,'IIlY~
",~n ~I,I,md,.,tl)' 'lell"e~ Inlhe J\UerlJ,llye
Pursuant to Pa.R.C.P. I020(c), "CausQs qfaction and defenses may be pleaded in tho
altornativo." Sinco Cqnwell's allelled actions may cl)lIslilllte /lellllllent mlsrepresentathln Qr
Ihudl,lle/lt mlsrepr\lSontalion, Plaintiff Garrell has pleade~ these two callses of \Ictiqn III the
altor/lativll. Which varlel)' I)f fraud Cqnwell may bllliabl\l fQr will on1)' be delermln\ld Ilu'QUllh
dlsc;Qvery, lllcluding illterrQllatlJri\lS and depQsitiQns. Ml)reQver, Cqllwell ha$lhe delails Qf ~er actlQns
and/Qr inactiQns within her klll)w'edlle and has sillned a nQlarized statement admitting her failllres,
ThIs CQurt shQl,lld nQt dismiss any counts Qf Garrell'S Complaint at this juncture without atTQrdlll1l
it the QPPQrtunlty tQ engallo in IUrth\lr discovery, In the alternative, this CQurt ShOllld allqw Garrett
tQ l1Ie an amended pl\ladinll.
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IV. <;q~~h"lqn
FQr the fQrel!Qlng reaSQns, CQnwell Preliminary obJe~tlQns shl)ul~ be <lisllJlmd llOd
PefeOOllllt ConweU directed to 1110 an Answer 10 the SecQn<l Amended CQmplalnt, In the alternallvo,
lis <loomed ne~ouary by this Hl)nQrable CQurt, l'laintiff requests thllt it bo accQr~ed suffi~ient
QPPQrturnty, thrQl,lah dl~very, tQ pro<luce ad~ili(l/lal evidence Qn disputed factual Issues, andlQr tho
QPPQrtunity IQ lIIe 11.11 amoll~ed cQmplalnt,
Respe~fully sl,lbmltte<l,
LAWS, ST MUCH & PISARCIK
Qy:
I;~A (!h'p--
,
erard I, PIsarcl ,Esq,
Atty 1,0.39181
2Q ErfQr<l Road, Suite 3QS
Lomoyne, PA 17Q43
(717) 97S-Q(jQQ
AttQmeys for Plaintiff
Garrott EleClrQnl~. CQrpQratiQn
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G~l!.TJfl~f\I,E QJ1 ~A;/.\v'G~
I, Gerard 1. Pl,arclk, esquire, herc,l1y certitY that 1m the 81h day qf t\Ujllst, 1')')7, I
served a tl\le and cQrreQt Cqpy qfPlalnliWs Priefin oPpositllJn tq Pefendallt'a Prellmlnar}' o~jeQtiqn'
tq Secqnd Amended COlnpJalllt by United State, First Clau Mail, pqstase prepllld, addro,'ed tQ tho
fQIIQwIIlS:
pryan S. Walk, Esq.
. 108,1l~ WlIIIlllt Street
HlIrrisl1ur~, pA 17101
(i~A CLL-
"
LAWS, Sl'ARUCH& PISARCIK
20 Erfllrd Rllad, Suite 305
Lemllyne. PA 17043
(717) 975-0600
"
t\UQrneys fllr Plaintiff
Garrett ElectrQnlcs CllrplJratlQn
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GARRETT El.ECTRONIC8
C()RPORATIO~,
Plaintiff
v.
UE H. CONWELL,
, Defend.nt
Irv,,,, ., Walk
AT1QRNEY AT ~AW
'IQIHlrl Wal/lllt SII..t
HI,I/II.bll/g, PA I71QI
(717) ~Glj.lj 11 G
....... .--}
: IN THE COURT OF COMMON PLEA8
: OF CUMEtERL.AND COUNTY,
c PENNSVl.VANIA
.
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: C,IVIL ACTION,LAW
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: NO. 8lH()OO
"'oato ontOr my appearance at cQu/lsellbr Lee CQnweU in the abqve'~aptiq/lod Qa$O,
."
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Slllcoroly.
,~~/~ ~
IJryan S. Walk, Esquire
112 Walnut Stroet
Harrisburg, PA 17101
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Plaintiff,
IN nlll CollRT Of COMMON PLEA!!
OJ' CUMBIlRLANij COUNTY,
PENNSYLVANIA
I'.
GARRETT EL~1CTRONICS
CORPoRATioN,
v,
CIVIL ACTioN NO. 9fHQQ~
LIlE H, CONWELL,
Oefen4ant.
NOTICE
Y I)U have bee/l sue4 In Cl)urt. If you wish tl) 4.efend agaillst the claims set forth In the
fQllowing pages, you must take action within twenty (20) days after this CIJmplaint and NQtice are
served by entering a written appearance personally or by attorney and 11ling in writing with the Court
YQur defenses or IJbjections 10 the claims set forth against you. You are warne4 that if YQU fail tl) dQ
'0 the case may prIJ~eed without yIJu alld a judgment may be entered against yl)U by the Court
without further nl)tice for any money claimed in tho Complaint or for any other claim or relief
requested by the Plaintiff. You may lose money or property or other rights Important to you.
YOU SHOULD TAKE THIS PAPER TO YOlJR LAWYIlR AT ONCE. IF YOU 00 NOT
HAVE A LAWYER OR CANNOT AfFORD ONE, GOIO OR TELEPHONE THIl OFFICE SilT
FORTH BELOW TO FIND OUT WtlERIl YOU CAN GilT LEGAL HIlLP,
Court Administrator
Cumberland County Courthouse, 4th Floor
S. Hanover Street
Cllrlisle, PA 17013
(717) 240-6200
"
,
Plaint ill;
IN T~IE CoURl' OF COMMON PL.EAS
Of CUMQEI\L.AND CoUNTY,
PENNSVL.VANIA
GARRETT EL.ECTRoNICS
CORPORATION,
v,
UlE H. CONWEL.L.,
ACTION NO, 96.700S
CIVil, TERM
Defendant.
SECO~D AMENDJlD COMR.LAlliI
1. PlalntilTls Garrell Illectronlcs CorplJrlltilJn ("<JarrclI"), a Pellllsylvallia corporatlqn with
ita principal place I)fbusiness Iqcated at 149 Oeary Avenue, New Cumberland, Cumberland Cqunty,
Pennsylvallla 17070.
2. Defendant is Lee H. Conwell ("Conwell"), an adult in~ividual whose last known address
Is 1134 Hlghspire Road, No. I, Harrisburg, Dauphin County. Pellnsylvallia 17111.
3, In or about September, 1988, Oarrell and Conwell elltered into an oral employment
contract, whereby Oarrell agreed to emplIJY Conwell In the capacity of full charge bookkeeper,
Subsequently, Conwell became the Office Administrator for Garrell.
4. Conwell was employed by Oarrell until July, 1996, as the Office Administrator,
S, Pursuant to said employment contract and at all times relevallt hereto, Conwell was
responsible for all accounting and business administration functions.
6. Pursuant to said employment contract and al all times relevant hereto, Conwell, as the
Office Administrator for Oarrell, was required to llIe 011 necessary forms and make all required
payments of withholdiny taxes to the relevant taxing authorities on behalf of Oarrell, which
authorities included the Internal Revenue Service ("IRS"), the Pennsylvania Department of Revenue
("PDR"), and the West Shore Tax Bureau ("WEST AD").
2
7. The afqresllld fqmlS Included, but were nqtlhn!,led tl), IRS fonns 940 a/ld 941, PPR form
SOl, and WRSTAD florm 511.
8. Duri/lll ~er emplqynumt with Qarfell, lIIld hI malerial breach qf said emplqyment cIJntract,
Cl)nwell failed Iq file IRS florms 940 and/I)f 941 and failed te, make toe required paymellls of
wlth~l)ldlng taxes tq the IRS fl)r t~e lax periods ending on March ~ I, 1uno JO, Septllmber ~O anll
P~omber ~ I, 19')5, alld March ~ I and 1une ~O, 1996, A lrue and cqrrect Cqpy qf the cenlficatlon
I)fMs, Cl)nwell adm/lllng that she did in fact fail tq file said I,RS lax fqrms 940 anll94l anllln sl)me
instllllces fall tq make payment I)f said wilhhqlding tlll\es fIJr certain tax periods durhlg 199~ and 1996
is attac~ed heretq as Rx~ibit A and incorporated hQrel1l by reference.
9, During her empll)yment wit~ Garrell, and III material breac~ of said emplqyment cqntract,
Cqnwell failed tq filll PDR fll)rm SOl anll make the required payments ofwithhqJding taxes tl) lhe
,
PDR for the tlll\ periIJds ending 011 March 31, 1une ~O, September 30 and December 31, 1995, (See
Rxhlbit A, wherein Conwell admits that she did in fact fail to file and ill sIJme instances fail tIJ make
payment I)fsaid PDR florm 501 for certain tax periods during 1995 and 1996.)
10. During her employment with Garrell, and in n)aterial breach I)f said emplIJyment contract.
Conwell failed to /1Ie WRST All Form 511 alld make the required paymellts ofwlthholding taxes tl)
WRST AD for the entire year of 1995 and the tlrst quarter of 1996.
1,1. Conwell's aforesaid failures to file said forllls and make said payments was done entirely
without the knowledge of<;larrett, (See I!xhiblt A, wherein Conwell admits th~t her aforesaid failures
were dOlle entirely without the knowledge of the President and Owner, Richard H, Garrett, until1une
24, 1996.)
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12. As II dire<;t IInd proximale result of Conwell's afl)resaid failures 10 l1Ie said forms and
make said payments tl) the IRS, the IRS has assessed penalties and interest <;harges against Garrell
whl<;h, 10 date, total $44,450.Ci4 True IInd corrQ<;1 <;oples I)f IRS Transactions Sheels fl)r Garrell,
indicllllnllthe amount I)f penll1ties and interest assessed against qllnett fIJr the IIfl)resaid tax periods,
are IIlIachqd heretl) as Exhlbil P and incorporated herein by refertnce, IRS penalties alld interest
chll1ges continue tl) ac~rue against Garrell, and OUrrell specil1cally reservQs the right to IImend this
Cl)mplalnt as appropriate tl) rellect the tOlalllssessed.
13. As a direct alld proximale reslllt of Conwell's afIJres~id failures 10 l1Ie said fIJrms and
make said payments tl) the POR, the PDR hilS assessed pellaltles and Interest charlles against Garrett
whi<;h, tl) date, tl)tal $18,986.76. True and correct copies I)f PDR Noti<;es of
. Aasessment/Delerminatlon dated NQvember 18, 1996, indicating the amount of penalties and interest
assessed against Garrett for the aforesaid tax periods, are ollached hereto as Exhibit C and
incorporated herein by referen<;e. PDR penalties and illterest charges <;ontlllue to a<;crue aMainst
Garrett, and Garrell spe<;il1<;ally reservQS the right to amend this Complaint as appropriate tl) relle<;t
the total assessed.
14. As a dire<;l and proximate reslllt I)fConwell's aforesaid failures to l1Ie said fIJrms and
make said payments to WEST AD, WEST AD has assessed penalties and interest <;harges against
Garrett whi<;h, to date, IOIa1 $43 I J I. True alld <;orre<;t <;opies of a leller dated September II, 1996,
/Tl)m WEST AD to Garrett and a Payment S<;hedule Agreement between WEST AD and Garrett dated
June 26, 1996, Indicating the amount of penalties and Interest <;harlles assessed against Garrett for
the aforesaid tax periods, are alla<;hed hereto as Exhibit 0 aJ)d incorporated herQin by referen<;e.
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\
IS. Aa a 4lr~t and prl)xlmatQ result I)fConwell'a afl)reaald failure II) ~lselosQ tl) GlIrrell t~at
s~e had nl)t l1Ied 8al4 tax forms and ~ad not made said wllh~1)14ing tax payment.. Garrell ~1I8 lead
tl) ~ellevQ Ihat lis llnanclal condllion was beller than II aClllaJly was, Mlaled as tl) its true llnanclal
cl)llditioll, GarTell paid ~onuses tl) eQl1aln I)flls ymph/yees In t~Q aml)ufl\ I)f$4Q,QQQ.QQ; eO/ltl/lued
the empll)ymellt I)ftwo I)flls employees fl)r one year at a tl)lal Cl)st I)f S4S,QQQ,OQ rat~er I~an lay I)ff
these two empll)Yocs; leased additional space for its operatll)ns for one year lit a cOst of $8QQ.QQ per
ml)nt~, fl)r a tl)tal ofS9,60Q,OQ; and paid ovel1ime wage~ to liler1ain of its employees at a IQta' CQst
I)f$2Q,QQQ.QQ. Had CI)IIweJl disclosed her said failures to Garrell, Garrell wl)uld not have taken t~e
I
,
I ~
foregoing actions and incurred the correspl)nding CI)Sls Inlhe tQtal amount I)fSI14,6QQ,OQ.
16. Co'nwell had l1Ied said forms wllh and made payments of said withholding laxeS to the
aforesai4 taxing authorllies on behalf of alld fl)r Garrell fOI, approximately 8 years.
17. Cl)nwell knew or had reason to know that her failure to l1Ie said forms alld make said
payments ,of withholding taxes would result in the assessment of substantial penalties and Interesl
charges against Garrell by the aforesaid taxing authl)rlties.
',I
18. In failing to l1Ie said forms and make said payments for over a year, Conwell aQte4 In
collSCious disregard of or r~kless indifference to the fact that the aforesaid taxing authorities would
assess substantial pellalties and interQst charges against Garrell.
19, For over a year, Conwell willfully and maliciously concealed the fact from Garrett t~at
ahe had failed to l1Ie said forms and make said payments.
2Q. By her said concealment, Conwell willfully and maliciously misled Garrett as to Its true
financial condition, thereby causing Garrell to needlessly Incur additional expenses In the amount of
s
\
$114,6QQ,QQ, wMe Cqnwell wa~ Mly aware at all tlmQ$lhat Garrell In fa~t di4 nQthave ijljch I\J,,~.
to ijl) ellpend,
CQimIJ
llRE,Aql OF EMl'.L.QY.M1lli'LC.QNTRAC1
21, Tn\l avennent$ qf Parall'aph$ 1 through 2Q are incQrpl)ra,le4hereln ~)' ref\lre/lCo a~ If fully
$et fQrth,
22, N Ill) ellJpJQyee I)f oarrett, Cl)nwoU had an employment CQlltract with Oarrell whereby
Cqnw\lU wa$ required, Iil.w,[..j/J.o, II) llIe the said fQ~m$ and ll)i1ko the $ald rQqllirQd paYl/lellt$ I)f
withhQlding talle$,
23. The aforo$ald failures qf Conwell constitule a malerlal breach of the $aid employment
conlract fl)r which Conwell is liable to Garrett for it$ afore$ald damage$,
"
WHEREFORE, Plaintiff oarrell rOspectll,Uy reqlle$ts this HQnorabl\l Court ellter judgment
in favor ofOarrett and agalllst Defendant Conwell in the &mount of $178,468, 71 plus costs, attorneys
fees, Interest and sllch additional reliefas may be just and proper.
mu,1':IT.lI
NEGLIGENCE
24, The avennents Qf Parawaphs I through 23 life illcorporated herein by reference ,as If fully
set fQrth.
25, As the Office Administrator for Garrett, Conwell had a duty to llIe said tall forms with
and make said withholding tall payments to the aforesaid tailing allthorities on behalf of Garrett.
6
"
. ...
...r- '
:...
26, As I~ll OIllCll Mmilllstrall)r fQr (jarr~lI, Cllnw~lI ~ad a duty tQ disclllSe t~e fact I~at ~be
had nllt llJed sald tllX fl)rnls with the afQresaid la~hlg authl/rhies and had nQt made said payments as
reqllh'ed to do.
27, Cl)nwell'a fallure tll l1le said la~ fllrms lInd mllke said witbhQlding ta~ payment~ and hllr
/lIllure III disclllil\ll!llld /lIl1l!res to qarrell caused (jarrell 10 be assl,lssed penalti\ls and lntere~t charges
by t~e afQreBUid taxing aUlhorilies ,In Ihe amounl Qf$C,3,8C,8.71 and caURed Garrell tl) Incur additll)nal
expenses It Ilthllrwise WQlIld nllt hllve incurred In Ihe 1I11l0unt of $11 MOO,OQ,
WHfil\fiFORE, Plaintlft' qarrett respectfully reql!esls this Honorable Cllurt enter jUdgment
in favl)r QfGllITelllllld against Defendant Clmwell in the amount of $178,4C,8, 71 plus costs, allllmeys
fees, Interest and such additional relief as may be just and proper,
<;OUNT III
BREACH OF FIDUCIARY DUTY
28. The avenuenls ofParagraplls 1 throllgh 27 are incQrporated herein by reference as ifiVlly
set forth,
29, As Office Adminislratllr for Garrell, Conwell was Ihe agent of her principal Garrell and,
as sl!ch, had a /1ducilll}' duty to (jarrell to /1Ie sald tax forms and make said withholding tax payments
to the aforesaid taxing authorities.
30, Conwell had a /1dllclary duty to Garrell tQ disclose the fact that she had failed tll /1Ie salr,l
tax forms and make said withholding tax payments.
31, Conwell's failllre to llIe said tax forms alld make said withholding tax payments and her
fallure to disclose said failures to Garrell caused Garrell to be assessed penalties and IlIterest charges
by the aforesaid ta~ing aUlhorities in the amQlInt of $63,868.71 and incur additional expenses It
otherwise would nut have incurred in the amollllt 01'$114,600.00.
7
~
WHERI\FORE, Plailltill' (jarrell resPQcllully requesls this IlQnllrable CQul1 enter jl,l~gment
ill favllr IlfC,arrellll/ld agaillst Pefendll/lt Conwell in Ihe amQlInt of$178,4li8. 71 plus coslS, allllrneys
fees, inlerest and such additlQnal relief as may bCl juSt and proper,
COUNT IV
NEGLIGENT M.I.SR1lfRESENT ATIQN
, )2, The averments IlfParagraphs 1 through 31 are illcorpllrated herein by refere/lce as Ifl\llly
SQt fQrth.
33. Conwell's aforesaid fallllres constituted a material fact in her emplQYllJent relatillnshlp
with Garrell, WId her f8ilure 10 disclose said material facl conslitutes a misrepresentaliQn to Garrell.
34, Conwell made said misrepresentation with the intentlhat salllCl would influence and/Ilr
guide Garrlltt in its condllct, particlIlarly ill the flIing Qf said tax forms and payment of said
withholding taxes.
35. Garrell reasollably relied lIPOn COllwell's misrepresenlatiOIl and 110 lax forms were flied
or tax payments mad\, for the albresald lax periods on behalf of Garrell,
36. GarrClll's justlflable reliallce up 011 Conwell's misrepresentation caused Garrell to be
"
assessed the aforesaid penalties alld Interest charges and Incur the afore~aid additional expenses it
otherwise would not have incurred, thereby causing Garrell to suller damages in the amollnt Qf
$178,468.71.
WHEREFORE, Plaintiff <.larrell respectl\tlly reqllests this Ilonorable Court enter judgment
in favor of Garrell and against Defelldant Conwell In the amollnt of$178,468. 71 plus costs, allorneys
fees, interest and such additional reliefas may be just and proper.
8
C(}lJNT Y..
FRAl/,lllJ1ENT 1\WilillI'RESENTA.TI.O.t1
As anll fQr an alternative cause ofa~tion, I'lainli/l'(jarrell avers as fl)lIows:
37. The avennents ofl'aragraphs 1throllgh 36 are Incorporated herein by referencll as if fully
set forth,
38. Cl)nwell, being fully uware that Garrell would neither /1Ie said ta" forllls nor make sai4
withholding tall paymel)lS, intentionally concealed .he fact that she had failed tl) /1Ie said fl)ons an~
make said withhQlding tall paymenls from Garrell.
~9, As a direct and pro"imate r\lsult of Conwell's fraudulellt and intentional misc()IIduct,
Garrell suffered damages in the fonn of the aforesaid penalties and interest charlles in the amount of
$63,868.71 and additional e"penses it would not otherwise have incurred In the amount I)f
$ll4,60Q,00.
WHEREFORE. I'lailltilf Garrell respectfully requests this Honorable Court enter judllment
in favor of Garrell and allaJnst Defendant Conwell in the amount of $178,468. 71 plus costs, \llIorneys
fees. interest and such additional reliefas may bejust and proper.
RespClctfully submitted,
LAWS.~TARUCH & PISARCIK .
\ /L.J..A,{I, '/)~ICLi
By: ~. JI..!
erard J. Plsarcl ,Esq.
I'A ID No, 39181
20 Erford Road, Suite 30S
LemoYlle, P A 17043
(717) 97S-0600
Allorneys for PlaindO'
Garrell Electronics Corporation
9
Oat~
Il1no 2t1, 199t1
TQ W~Qm II May Clmee,..;
Tble dqC\lmel)\ I, tq cortii)' 'Ib.t I, Joel! H. Cqnwell, office Adminl,tratQr fc1r Q'"'lI
J!leclrQnlca CqrpQraUq/l, Tax ij) H23.2282I 1'1, did In fi~ w1lllJlqld nllna and In eqmo
Inet.neea payml!nt qftbe fullQwina:
Pq"" 94Q fQr 199' ",d hi qtr Qfl99t1
Fqrm 941 fqr 199' and lei qlr Qfl99t1
Fqrm ,QI (PA) fQr 199' lI,lld 1996
T~l, wq dqno enliroly withQl,It t~e knQwledlle ()ft~e PreeldonllDd Owner, lUebard H.
Qarr~lt \Intll MQnday, lun~ 24, 1996. I hive been emplQyed by Mr. Qlrrelt alnco . ,
Seplember qf 19111. and ~~ lrolled mo Iq cQnducl hls buslnOllI ILl noeded.
~ l .
tL, ,)/ (; [k1J I Jt
co . Cqn~ 241.7t1.S,2t1
~M ~A~ I
'-J l. ~.:\ .t? ~~
Notary II""'
(, -.')iJ. ')I"q
Dat~
flxhikli t: A .
. .
"
"
000.Q4 PF1~ ul~~8 ~~14Q11.47 ~~-L~a:17~
""liE ,~O"'JQQl
IRC gMP~OYf.r. ~31~Ql:4-
PRINT ~ATt Q9-17-'
PAT~ RtQUc;;r-.,n:ll 1)9- lc)-9t,
FORM NU".~R. 941
TA"PAYER IPC;;NltFICA1ION NUMmERI ;1.~~e~172
~ARR~TT ELECTRONICi CORPORATION
:.49 aC;;ARV AVrr.
N~W C~MaERLANIl PI. 17070-ZQI6-49t
. .
-.. ANY MINUS SELQW SIGNIFIES A CREDIT AMOUNT ...
.
ACCOUNT IML.ANGf.'
ACC~lJrr.~ INTrr.~E6TI
ACCR\JEI) PENAL. TY I
A~COl,lNT eAL.ANCE
PLUS ACC.RUALS.
39,3H.fl9
fl3~.77 AS OF Q,.za,',
~30.74 AS OF Q"~3-96
TM( ri;RIQ/)1 /'IAR W
06-Z1-96 RETURN IlUE PATE OR RCTURN RECEIVE~ ~ATE (WHIC~EVrr.R IS L.ATER)
07-Z9.~6 PROCES~ING ~ATE
CO~E
ltlO
I~'O
6eo
,~tlO
166
180
Z76
196
t136
40,134.10
TA" PER TA"PAVER.
4a, ~3tl.<H
TRANSACTIONS
E)(PLANATION
RETURN FILED ANO TA" ASG~SeEO
FEOERAL TA" prr.rQSIT
fEOERAL TAll PEPOS IT
FEOERAL TA" ~EPOStT
LATE FILING PENALTY
I)EPOClIT PENAL_TV
PENALTV FOR LATE PAYMENT OF TAK
INTEREST ASSESSEIl
DEPOU T PENAL TV
rHm:
07-2.9"96
Q3"QZ;.915
,Q3-115-9tl
03<11-'915
04.'30-915
07-2.9.96
07-2.9-96
07-2'.9.96
09-I~Z'96
, .
El)lhj.bj.t B
MONEV ~MOUNT
(IF APPLIC/lIlLE)
4El,"l35.6":'
B,I)66.$':-
a,~I::.67
e,S~I.4,:
1l,191.S':'
4,1303.15-:
1,730.6:
3,333.1~
1,lliO.7"
I, I,
"lli/1
qQo~e~ PPlP ql~~5 ~~t40\~447 ~3-Z:8~17~
f'AIjt; NQ~QOOl
PATe; R!::QUl':iTI;[) Q'iJ-l<i"96
FORM NlJM~e;R' 941
1~8 EMP~qYE~ :31AOtI4.
PRINT PAT~ 01-17':
TAN Pfi:RIOP, ~UNt 1"
TAXPAYER lQfi:NTIFICATIQN NliMaERI :~.~~a~17~
GARRETT fi:LECTRONIG~ tO~PORATION .
149 G~ARY AVI;;
N~W ClJMQfi:R~AND PA 17070-2036-491
..
-,. ANY M1NlJ~ a~LO~ SIQNIFIE~ A CR!::QIT AMOUNT .-.
.
ACCOUNT I1A~ANCt, 43,1541.70
ACCRUED INTI;R!::STI 1S9Z.27 All QF 01l'~3'9!$
ACCRUi;1) PENAL TV I 262..34 All QF 09.2.'~.94
ACCOUNT 13ALANCE
PLU!! ACCRUA~r:J I 44,39~.33
T A)( Pfi:R TAXPAV!::RI 1S9,715<';.21
06-~1-91i ReTURN PUE PAn: QR RETURN RECCIVfi:P DATE UI/lllCIll!VEn IS LATERI
07-Z'-94 PROCESSING DATE
TRANSAc;nONS
COPE I;XPLANATION
1150 RETURN FILED AND TAX ASSESSED
6~O F~DERAL TAX Dl'POSIT
6150 FED~RAL TAN DEPOSIT
6150 FEQI;;RAL TAR DI;;POSIT
650 FEDERAL TAX DEPOSIT
166 LATI; FILING PENALTY
lali DEPOSIT PENALTY
216 PENALTY FQR LATE PAYMENT OF TAX
196 INTEREn Alllll:SSED , '
le6 DEPQSIT P!::NALTV
DATE
07-29-96
01: '015'915
015' 10-915
Oq-Zl..9l!
07-10-915
07-31-9l!
07-Z9-96
07,,29-96
07,Z9-9Q
Ojl-QZ"9i1
'ti
.'
MONEY MIQIJNT
IIF APPLICAI':ILii:)
"9,7~(;.;:1
11,leO"~';I.
a, 15'H . 1+
e,:391.1~
e,434.Z7
15, '~1~3. II
!l, "9l. ~ 1
1,1574. I,;.
Z,9;:~.JI.:
1,31 L.I3(',
I'
, ,
Q006ee pp~g GI4~' :314Q11447 :3-:Z'~17~
PAG~ NQ-yOOI IRf. EMP~OV~~ ~~140\1~'
PATE,REQUEITED O'-\~-1o PRINT DATE 09-\7-
FORM NUMe~RI 941 TA" PERIl/PI ~EPT 1'-
rA"PAYER IP[HHIF1CAnON NWlaERI ::~"Z;2l1;:;17:;:
qARR~TT ~LECTRONIC~ CORPORATION
14~ 6EARY AVE
NEW CUMPERLANP PA 17070-:;:036.491
..
-.. ANY MINUS PELO~ ~lq~IFIE$ A CRIPIT A"OUNT .--
,
ACCOUNT IIAL'\NC~ I 1 , 1:l0 4.30
ACCR~ED INTERE~T. l:0.1)6 AE! OF 09"~"-9Q
ACCRUED PENALTY. 0.00 Ml Of Q9-~3-9d1
ACcOUNT IlAL.ANC~
PLlHI ACCRUAl.l'l. 1, 1:lZ:~.16
. TAX PER TAlCPAYERI 4Q,6l;l0,14
00-;:1-96 RETURN QUE PATE: OR RETunN REcr;IV~D PATE cWHlc"eVCR Ie \.ATr;::R)
07-;:9-96 PROCE~3IN~ DATE
TRAN~AcnOIH:: MO~EY AMOUNT
COPE E '(PL.ANA T ION I)AT\: OF APPLXCAPLE)
III 0 RETURN FILED AND TA" AseES~ED 07-29-96 4El,6ElO.l-
"eo FEDERAL TAX DEPoe IT 07" ;:: 1 .. 911 7,eeo.I5I'
650 fEPERAl. TAlC l)EPOSIT 06-03-95 10,',le::.9f.
Ii> 150 Fli:DERAI. TAX PEPOS IT ()6 - 30.- 91:l Q,144.Z/;
6!l0 fEl)~RAI. TAX l)EPQSXT 09-13'91:l 7,610.3/:
~!lO FEDERAl. TAlC I)EPOSIT IO-02-9!l 7,:::56.e"
6!lQ FEPERAL T Al( DEPoe IT 10-11-96 1),1415.041:'
166 DEPOSIT PENAL.TY 07'.~9"9~ l:1:;n~.~f.
,
00009Q PPIP QI4~~ ~~14011447 :~-;;e~172
PAqE N()-OOQl
PATE R~Q~~ST~P O'-le-"
FOR/'! NljM~ERI '4\
TA/IPAYER lllErmFICAT10N N~Mfir::RI
GARRETT f.!:L.ECTf1QNICS OQf1f'I~'IAT/ON
149 Il~ARY AVE
NEW CUMfJERL.ANP PA 17070-~Q36.491
, .
-,- ANY MINljS fiEL.OW 31QNIFIES A Cn~PIT AHOUNT -.-
.
IRS EMrL.QYEE ~~14C:l~
PRI"T PAT~ 0'-17'
TAl( /lER/OP. PE~
f.,"
. "
~!I'.'::'13Z11= I
ACCOUNr IlAL.ANCEI Hl,071.1~
ACCRUEP INTERE~TI 179,13 Ml OF 09"43-I?ci
ACCRUEP PENAL.TYI "0.73 A~ OF 09 .~3.\h\
ACCOUNT IlAl,.ANOE
PL.~S ACCRUAL.(!). 1(\,;:!'O.98
TAX PER TAMPAY~RI (\~, 998.67
TRANSACnONS
l::)IPLANAT ION
RETURN FIl,.ED AND TAM ASSESSED
FEDERAL. TAM DEPOSIT
FEDERAL TAM DEPOSIT
FEDERAL TAX DEPOSIT
FEDERAL TAX DEPOSIT
FEDERAL TAX DEPOSIT
FEDERAL TAX DEPOSIT
L.ATE FILING PENAl,.TY
DE /lOS IT PENA L TV
PENALTY FOR LATE PAVMENT OF 'TAX
INTEREST ASSESSED
DEPOSIT PENAL TV
DATE
Oe-Q~-'6
10-::~-9~
11-10-95
11- 22 - 9~
1::-06-9~
12-20-'5
01-03-96
01-3\'.96
Ofl-0!l-96
QI~- 05- 96
oe-0P.l-96
09"0'-96
MONEY AMOUNT
(IF APPL.ICAfiLEl
55,9913.,'
7,91 P.l, : ;
7,9I;jZ.4
1l,'Elc;..!5
'r, IQ(~.r~
13,61"39..'5
7,11::. "
t, <33:. '7,
3,ge7.0
ze~.l)
H~.~'.
,0407..::
06-~1-96 RETURN P~E PATE OR f1i:T~f1N RECEIVE;D DATE (WHICtli:VER HI L.ATER) ,
oe-0(\-'6 PROCl::3SINll DATE
CODE
I~O
<$!l0
6~0
,~~O
4(\0
<$50
650
106
194
'-:7~
196
196
. ,
"I
"
000,'2 pp~p 0140~ ~S14Ql1447 ~j-Z~'~112
PM~~ NO'I)Q()1
, .
PATE R~qij~~T~P 09-1~-90
IR~ EMP~QYEE ~~14Q~I~
PRINT PAT~ Q9-17-
TMI P~'W)PI MAil l'~
TAHPAYER IPgNT~FICAT~QN NUM~~R. :~.~~'~17~
FORM NUMijERI 941
~ARR~TT E~E~TRQNICS CORrqRATION
149 al,;ARY AVE
NEW CUMeER~ANP PA 17Q70-ZQ$6-.91
, ,
--- ANY MINUB eE~OW B1GNtrlEB A CR~PIT A"OUNT ---
,
ACCOUNT lM~ANCE,
ACCRUI,;P INTERl,;aT,
ACCRUEP PENA~TYI
ACCOUNT eAloANCE:
PloUS ACCRIJAlo~ I
.1,HI.IlI-
O.QO A~ OF 09-Z3-91
0.00 A~ OF 09-~~-9Q
.1, ..H.ell-
RETIJRN NOT PRI,;B~NT roOR TIIIll ACCOUNT
TRANSAG T.l ONS
C:~E
;~,) FEPERAL
Fi:;PERAL
- . FEPERAL
,~ Q PI,; PI,; RAlo
650 FEPE:RAL
1.\!l0 Fi:;Pl::RAL
E)(P~ANAT10N
T Al( l)ErO~ I T
TAX PI,;PQS IT
TAlI PE PQl) IT
TAl< PEPOS ~ T
TAl< l)EPOSIT
TAl<l)EPOSlT
PAn:
01-16-96
01'.31-94
Q~- H-9<'!
OZ-U"94
Q3-13-94
Qs-U-94
MONj?;Y AMOUNT
<11" APPI.IcAflloE)
l!,72!l.,~'
1,4IQ...
9,333.::.
$,22;0,4<
Il, 37!l. 7"
1l,37'J,7'
"
, ,
"
"
"
, '
..
, ,
I
..
\
,
. .........
-,
000"4 PP(U QI4~~ 2314011.47 23.:~eZI7~
PAI;j~ NO~QOOI
QAT~ R~QU~RTEP "9-14-96
FORM N~M~ERI 941
InS ~MP~QYE~ :~I'OII.. 1
PRINT DATE O'~17'~
TAK PER lOP, J~N~ I"
TAXPAYER IpeNTIFICATIQN N~M~~RI ZS.=='~17Z
GARRETT E~ECTRONIC$ CORPQRATION
1411 aEARY AVE
NEW C~MaEn~ANQ PA 17Q70-~Q3~-491
.,
-.- ANY "IN~S a~~ow ~(~NIFIES A C~EUIT AMO~NT ...
.
ACCO~NT ~A~ANCE:1
ACCRUED INTER~STI
ACC;R\J~D PENA~ TY I
ACCOUNT flA~ANCE
p~l.ja ACCnI.jA~SI
, 41 I !S2...~Iil-
Q.oo AS OF 09-2.S,9~
0.00 A~ OF O'-2.S-9~
41,!lZ4.3El-
RETURN NOT PRE$ENT FOR THIS ACCO~NT
TRANSACTIONS
COPE
qe!O
'~~O
cieo
.eo
.eo
"eQ
oM
E)(PLANATION
FEDERAL TAX O~PoaIT
FEUERAL TAX PEPOSIT
FEDEAA~ TAX UEPOSIT
FEDERAL TAX OEPOSIT
FEOERAL TAX QEPOSIT
FEQERA~ TAM OEPOSIT
FEOERAL TAX OEPOSIT
,
.,
"
UATE
O.-IO'9~
'04"2.4.9.
Qe-')El-9~
Qe"4:$-96
Qt>-Q~-96
Q~"19-96
Q7-Q~-9o
MONEY AMC)I.jNT
OF APP~ICA~~E)
e,13El.04
~ I El91. 9;!
T,Q!l~.eo
e.474.4P.l
e,31e,o~.
4,QQ2./eT
e, 6.HI , 97
Ii
I,
"
, ,
, ,
COPE
~"O
~I$q
le~
~7q
~96
leo
E)(PL.ANAT ION,
RETURN FIL.~P ANP TAN ASSE~SEP
LATE FIL.ING PENALTY,
PEPOSIT PENALTY
PENALTY FOR LAT~ PAYMENT OF TAN
INTEREST ASSE~SED
PEPOSIT PENALTY
DATE
.QIil~ 19-90.1
01"111-96
Q(!)-19-96
oa"I'1"n,
Otil-l~h9Q
QlI"ZS"N
MONEY AMOUNT
<IF APPI.ICADL.E)
~, 61ll1.~.
GZI.r::,:
361!l.1:
lZ7.7
:::14.9.
lG<:.13
, I~Qq:;1;>9 "flO .11H" ,:::!l.llJ11....7:~'..:.:.'.i~pZ;
f'A~i;: NO. I~QIJl
,
PATE REQUEGTEQ ~~-17"96
IRS EMPL.OYE~ ~~14011"
PRINT OAT~ q9-1e.
TAN PERIOI)I PEG 19
TANPAYER IPENTlflCATION NUM.ER, ::3":~G::17~
FORM NUM~ERI 940
GARRETT ELECTRONIC~ CORPORATION
149 Gr.ARY AVE
NEW CUM~ERLANP PA 17070-:036-491
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--. ANY MINU~ DEL.OW SIGNIFIES A CREPIT AMOUNT ...
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ACCOUNT OAI..AlICE I 11,311>3.17
ACCRUEP INTEREST. 0104.77 Ml OF Q9-::3'96
ACCRI/ElP PENAL. TV , Hl.Z4 A,S OF Q9.~:;I-U
A";COl/NT flAL.ANCE
PLUS ACCRUAI..S, 11,0\:6.::0
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TAN PER TANPAYER, 3,61ll1.;:'
0'-ZI-9. RETURN PUE DATE 0" nETURN REC~IVElO PATE (WHICHEVE~ IS LATER)
oe-I'-96 PROCE331NG DATE
TRANSACT! ON~
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'fie WIlT SHORE TAX BUREAU
P.O, 80)(080
CAMP HILL, PA 11Q01-oeeO
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Exhibit 0
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3007 RQSIMQNT AVlNI,I~
THI; WEST SHORI TAX BUREAU
P,(). IQUoe
C~p HILL, PA 17OQ1-oMe
PA \'MINT ICIIIDlILl AGRlIMJNT
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VERIF'CA.TIQN
~ubj~~t tq tho ponaltl~s qf 18 Pa,C,S, ~~~tlqn 4904 (rClllltinl! !q I.mSWQm
fal,i6~athm to authqr/ties), I, R1~hard H. Garrett, her~by d~~laro that, as Presidcmt QfGarrett
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, Eloctrq"l~s Cqrpl)ratiqn, Plaintiff In the matter herein, I am authorl~ed tq make this Yorl6~lltlqO
qn behalf of said Plaintiff aod that the facts set forth in the fqreso)ng Amollded Cqmplalnt llro t,No
and Cl)rrect tq the best of my k/lQwle~se, infqrmatiqo and belief.
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flIrll~lIl/1g QlIcqrW A/non<lo<l Cllmpllllll Will IIIIVOIl by V.Q, 'Mil", fl"t QI,,", Plllltago prop,kj, 1111
April ~O, ,ee7, \11 t/lll fllllQWI/1g:
Bryln Q. Wllk, E;aq,
'00.112 Wllnllt Qtrlllll
Hlrrlll)ljrg, PA 17101
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~TT ~~CTRQN~C~ CqRfq~T~ON,
~).a1.nUft '
I ~N TPl: COURT Oi' CQHHQN ~~M
: C~l1fWINP COlJNT'I, l'l1NNSYI.v/I,N~^
:CIV~~ ^CT~ON ~ ~W
INO. ~1l-7QQfj
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LJ:E H, CONQ~~,
Oefendant
STIl'U~TION Oi' l'ARTlt:S
14fP )lOW/ this IS' I-,
day of April, 1997, coml/II the E'laintift,
Garrett Electronic/! Corporation/ by and throu9h their attorney/ Gerard J,
E'isarcik/ Esquire/ and Lee 1[, conwell, Defendant, by and throuqh 'her
attorney, Bryan'S, Walk/ Esquire and respectfully requests ~hia tlonorable
court IItrike the defalllt jud9ment entered a9ainst the Defendant on l'Iarch
24, 1997 by the J;lrothonotary of Cumberland County courthouse, and in
support thereof, avers the following:
1. The Defendant was required to file a response to the
J;llaintiff's complaint on or before the close of business of l'Iarch 21/ 19!n,
2, On or about March 21, 1997, the Defendant by and throU9h her
attorney, filed preliminary objectionll to the Plaintiff's complaint.
3, On or about March 24, 1997, Plaintiff requested a default
judgment for failure of the Defendant to file any response t9 the complaint
by the imposed deadlino of tlarch 21, 1997.
4. The Prothonotary, I,awrence Ill, Welker, entered a default
judqment on behalf of the Plaintiff on March 24, 1997,
5. This default judgment was entered in error due to the fact that
the Defendant, filed prelimLnary objectlons on March 21/ 1997/ thus
prohibiting the entranoe of a default judgment against the Defendant,
6. C<lunael for the Plaintiff, Oerilrd J, Pisaroik, Ill/ilquire, and
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counsel for tne Defendilnt, lIryan S. Wdlk, ~:s<Juire agree and st.ipulate that
tne default ,udgment entered in thi~ mattor was done in error and is
incorrect and Ilhould be stricken or voided. Undersiqoed <;lol!nsels a\jree
that this default 'udgment was entered lnadvertenny and Wils a .mistake by
the E'rothonotary's otficfl of Cumberland county and further a\jree and
~tipulate tnat the Defendant did file the requisite response to the pendin\j
law sllit Within the time required.
WH~R~rQ~, the E'laintlff, And Defendant, by and throu\jh their
attorneys, respectfully request this Honorable Collrt order that thfl default
jljdlJment entered on March 24, 1~~7 be stricken, voided and that the case
proceed as required in light of thh filing of the preliminary ob'eotions
on behalf of Defendant.
,
Datel JoN'I"}?
Date:
IIIWv11-
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Respeotfully SUbmitted,
'~A'.,t ~A
B'/I' _ '.-' "'-' '-
r an s. Walk, F,squire
Attorney for Defendant
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qARR~TT ~~~CTRO~lcS
CQRllORAT10~1
PldntUf
IN 'J.'"~ CQtlRT OF CQI'I.tION Pl1ilMl
cQM"~~~D CQt1NTV, P~~~SYI1VAN1^
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C!v!l Aot~on ~ ~aw
No. !Iii ~ 7QQ~
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I1Eil ". CQ~W~~I1,
Defendant
To' prothonotary
,
Please enter jUdCJment ~n favor of the PldntHt and
aCJain~t the Defendant apove~named for want Qf an answer, and a~~e.s
the plaintiff's damaCJes as followsl
a.lier r.qu..t.4 in co.plaint
.17.,....71.
It is oertified that a written notioe Qf intentiQn tQ
f~le this praeoipe was mailed (a OQPY of whioh is attaohed) tQ the
Defendant's attorney e\qainl$t whom judC1ment is tQ be entered after
the default Qoourred and at least 10 days prior tQ the date Qf the
f~linq Qf the praeoipe.
Maroh24, 1!197
LAWS, STARtlCH & PISARCIK
AttQr~ys fQr Plaint~~f
!!1V.J.G jl~~iL--
BYI
qerard J. P saroik, Esq.
Atty 10 ~91B1
20 Er.ford Rd, suite 305
Lemoyne, PA 17043
JUdCJmententered and damaqes assessed as above.
,f{::tI.LJW.. t. )~I..bt. /-Atu'w
P othonotary I
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QARRJITT ELE<;TRONICS
CORJloRATION,
JllaimllT,
v.
LEE H. CONWELL,
Oefen4ant.
IN THE CQlIRT OF COMMON JlLEAS
0.11 ClJMQllRLAND COllNTY,
PllNNSYI, VANIA
CIVIL ACTIQN NO, 9(j.7QQ5
TO: Lee H, CQnwell
clQ Pryan S, Walk, Esq.
Attl)mey fQI' Pefen4ant
108.112 Walnut St.
.tlarrbbur.\l, PA 17101
DATE OF NOTICE: March 11,1997
YOU ARE IN OEFAllLT llECAUSE YOU HAVE FAILED TO ENTER A WRITTEN
APJlIlA.RANCIl PERSONALLY OR PY ATTORNEY AND FILE IN WRITING WITH THE
COllRT YOllR DEFENSES OR oB1ECTIoNS TO THE CLAIMS SET FORTH AGAINST YOU.
lJNl,ESS YOU ACT WITHIN TEN DAYS FROM THE DATE OF THIS NOTICE, A
ruoQMENT MAY PE ENTERED AGAINST YOU WITHOUT A HEARING AND YOll MAY
LOSE YOUR PROPERTY OR OTHER IMPORTANT RIGHTS, YOU SHOULD TAKEl nlls
NOTICE TO A LAWYER AT ONCE. IF YOU 00 NOT HAVE A LAWYER OR CANNOT
AFFORD ONE, GO TO OR TELEPHONE THE FOLLOWING OFFICE TO FINO OUT WHERE
YOU CAN GET LEGAL HELP.
CQurt Administrator
Cumberland County Courthouse
I Courthl)use Square, 4th Floor
Carlisle, PA 17013
(717) 240.6200
. By: ...
20 Erford Road, Suite JOS
Lemoyne, PA 17043
(717) 97S-0600
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CQRJlQRNUQN I
fldot1.tt '
I IN T"~ cQ~RT Qf CQ""QN f~~^a
I cQHQ~R~NP CQqNTV, F~NNaY~VANJ^
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J:i~~ H. CQNW~~~,
Petellltant
TQI liee II. cQnwell
c/Q Qryan fl. walk" ~lIq.
AttQrney tQr petendant
lQQ-112 Walnut flt.
Harr:1.lIbur~, PA 171Ql
VQU an l1erekly nQUUed that QO March <14, 1~~7 I the
fQl1Qw1.n~ ~ud~ment was enterelt a~a1.nllt YQU in the abqve-QaptiQned
case.
a.li.f ~.qu..t.4 in co.plaint
.ua,....u
perSQIl
(~LlJot.l-'~c.A.. f. )'Vd~t~...t~
. prcthqnqtary
I hereby certifY that the name anlt altdrells of the prQper
tq receive this notic~ is;
Patel .J!J.lf/97
Lee H.' CQnwell
c/Q Bryan S. Walk, Esq.
Attorney fqr Petenltant
lQQ-112 Walnut st.
Harrisbur~, PA 171Ql
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Q~~~~T ~t~CTRoN~C~
CQRPQRA~~oN,
, . Plaintitt
~N TH~ CoijRT OF Co~oN Pt~~~
OF CQH"~R~NO CoQNTY,
PJi:NN~YtVl\N~1\
v.
CIVlt l\CTION NO, ~~~7QQ~
tJ1)~ H. CONW~tL,
Oefandant.
~fFJP~VJ1 QF ~~RVJC~
Qerard ~. Pi~aroik, ~eq., pein9 duly ewornop affirmed
does oerepy depose and state toe fQllowin9J
,1. Qn or aPout tije 27to day ot ~anuary, 1~~7, an Order
was.entered in tois oourt autoori~in9 tpe serviqe of toe complaint
in tois matter be by pUPlioation one time in toe cumperland ~Ow
'~Q~rnal and qne time in ~p~ patriQt~NeWB/ and
2. Qn or about the 14to day of February, 1~~7, Notioe as
required Py said Order, was pUblisoed in toe Cumberlapd~aw ~Qurnal
(see Proof of pUblioation, attaooed hereto)/ and
3. On or about the 3rd day of February, 1~97, Notioe as
required by said Qrder, was pup!ished in ~pe Patriot~NeWB (see
Proof of PUblioation, attaohed her ~ ).
I
I DL~_Li/Jft,( (!Lf.-
Sworn tOI or subsoribed, before me
this JI:. day of \).rh.l. , 1997.
'~ . ~- ~ .~~~,
Notary pUblic '(~:- "\
My Commission Expiresl
FI\OI'I'IOF.\ WPWIN\IlTllll,v\OAlllll:1'T,l'lJ II
I L AL
MAAIANN L. STIEL y, No!8ly PIlbllcl
LOIl1Oyn& Bora, O"",llllf1."d County
y eJqmmllllon E 'J'~~!.:l!! ,2 200 1
Proof of Publication of Notlte In The Patriot and The Evening Newl
an~D~!,h!. ~~~~tp!~t!,I.~!:.~~~.
(lllmmllnlllllllt!l I/f Penn'II/Mnla, } ~~ I
em",/" III nll/lpMl1
.............,..........,..,I:\~S\tl.\1!jl.A..,t:\~i.l:.t;,!?,\'(............,..............1)elnll duly sworn accordlnll' to law, deposea Ilnd .ayal
Asst. Controller
'l'hat he Is the ...................,.......,I/f 'l'm~ PM'RIOT .l'a:ws CO" a corporation OrllUnlJed and elllstlnlf
under the law. of the Commonwealth of Penns)'lvanlu, with Its IlrlncJ(lal office and place of buslnen at
8111 to 818 M.arket Street, in the City <If Jlllrrl.hurll', COllntr, of Dauphin, State of Pennll}'lvllnla, owner
and pubU.her of 'I'm) P~'1'RIOT and 'I'm: f:V~:NING Ni'.WS and the SUNDAY PATRIOT, Nf:WS
new.papen of ll'eneral c1rcullltlon, printed and 11IIhlls/led lit K12 to 818 Market Street, In the CUy,
County .nd State aforesaid; thllt 'I'm; PATH 01' and 'I'm: ~:Y~~N1NG NEWS and tho SUNDAY
l'A'I'RIQT - NEWS were established March 4th, 1854. and .'ebruary l~th, l1H7 Bnd Selltom~r 18th,
If)4l)1.. rupectlvoly, and all hllve been continuously JlubUshed eVer slllce I
'.I'hat the printed notlco or publication which Is securely attached horeto Is ollactly as printed and
"II h d I h I 3rd day of l'ol:)ruary
PI.,l..., 8 e n t elr relt.lar ediUQns and 11I8ue~ wh ch appeared Qn tho ,..".",.........,...."......""..""....."..........
........t~.?17..,....'II'..IOI'..I........."...""....,""'..,....,.,....................10.."..'.."..""...""".........,..........11'..'".."'.,..."".......,.,...,._...
That nolthor he nor suld Company Is Interested In tho subject matter of said printed notice or adver-
tI.ln" and that all ot the alloll'atlons of this etlltement as to the time, place and char\lcter of pul1l1catlon
are true I and
'l'hat he has personal knowled,o of the facte aforesaid and Is duly authorIzed and ompowered to
verity thl. .tatement on behalt 0 The 1'lltrlot-NewH ~o. u p.re. old by virtue and Ilursuant to a rosolu-
lion unanimously passed snd adopted severally by the s c olders }lnd hoard of directors of tho said
Company and ,ul!eequenlly duly rwordod In tho OlllCCor eeor~~(Jll. ee<!s In and for eald Coullty
of Dauphin In ~li,<<U,".cl" ..""k "M". V "Iu",,' II. ...~I' '17 't: {{r~ < ;:-l7
ClIpy ~! Nolle. or PUbllca~on ",,,,......,,...... ....""',,..~..::.. "..,~..:~z2".."'-_.......",....".
MIIC'UOMOU' NOHctt Sworn to alld 8uhBcrlbc oro mo ~hi :".,7.,tl?.......,day of
'~"~r;.,ll~~L\1f;=r~,'Al f'tl~J;.\lfl.r.Y.A.. l~~ i.Io/2':;r~'1 .,./~I.y/J/
.,yILACTI~'/tl.~,"" ..r.l......., r.Oa'i j Jr.:,I.... ".,.....1;....;.(.....,.."
t:mlMq~~Ylq lC. !WII Ig. E:;r.~ un~'U~ lQ08 o/alil Publlo
'. ,,'. .,. ,Iel."" My comm
~.. II. CO"YI'~~.
,1!tIt.....,.
. I ,r.,~"".C..".:aTlc.
~ ~r:: :!;..tTJI='~vry'~I~
r*,,,r,~:tlTi:~"~~~ or I!l.'ll;, ~J,~
N 111"""11" "'!'''~r.;;... ..n,.~..,,"l
a:. omA1':111o:.m' {,.....".. "l.m..' Iii
,~ .,&,....,j;f ""lhot'rl'C""."com.
i':on, "C~mIN"O"l<>l~",,"'''~'''''"'o.
"""" ..., ""'..~com""", IN .-
~ /:W'. ....lIeotlon c, In Ih. (um-.,Iand
~... ..,..~ qI1d..1t I. ~""O~NO.',
I ,..,. ~to",.ItdoYOYml,lll.",.'o~~ttt"
-l.~ ~"O.'l.'"' or .~ 0 "r," 'rtillllo
=:,.'Yilj':. :;,'.....1:::"1" :""~"f'l: =::!
e... ""'! I/fffi'd"'.... ''''''' ~ I. ,';,'I
rNv....,., OIOI""'OI,l~llfWWt tM, c.
lot ",,, ,'', ~.."".. "010'. VOIl OIl'
=-: MOf\tv 'II .,..,t~., 0 fllflttlmHftont
. .~OU ~~~U~~ TAK~ THIS ~8'J>}. T~
H:~k~~i~$~!~}'~\t\A!:!.~~t3 r's Receipt for Advertising Cosls
t~ 01 , Iii:;:."",
i ' "A, .~:',T4~"~C'~'"'''' I'llbllsher nf TIm PATIUOT and TilE F:V~:NING N~:WS Allcl the
~,..._.. 'e,," ~A Iltl) NspnperR of ll'enel'lIl dr.'ulatlon. hel'ehy ackllnwle,llIo rI'celpt of tho
aforesaid nom IIM* C08tH And cerllnes thnt the snme have bee II cluly pnld.
---'
Tilt: PATRlOT.N.:WS CO.
Statement o' Advertising COlts
Laws Staruch,& Pissarcil,
"'i'j'~;~i;;'y n e' ~.,.... 'il"":"" '''C7cj' 4 '3......."'......' ....., ....,....
",.......,.."........."",,,,,.,,.,,....,..,,.,......,..,,,............",.....
To Tm: PATRIOT-NEWS CO., Or.
For Illlbll.hlllli' tho nnllce or publication attAchod horeto on the
142.12
abovo stated datos - ...........,............,....
, l.oo
Proballllli' slime ..........rn.:T~.."
Total , .......",................."
fly ",..,",.,....,,,,,,,...,..,,..,..,,...,..,,...,,...,.......,,,,,.,,,."...,.",...,
l'RO<W (W l'llUI,lCNJ'lON OJl NO'l'1Cl';
IN Clll\lUmUII\NI) 1,/\ W JOlJJ(NI\I,
(lll!~~I' Acl N(I. 5117. UPPl'IIVcd Muy 16. I 'J21)), P. L.17114
S'''Nl'l<~ OIII'!':NNsnv ANIA :
SN.
COIJNTY 011 ClJMUf:/U,ANU :
Rl)lIer M, Morl\eUlhl,l, F.sII,/lre.l1dilnr of llw Clllllbl~l'lund l.uw 10lll'llul, Ill' ll!~ C"'''llY,
und Slut~ uliJl'~suid, b~'llg dllly SWOI'll, uwnrdlllg In IllW, dcposc,~ lllld SllYS lhullhc ClIlllbcl'lund
l,llW loul'llu!, u Icg.ul p~rindicul puhll.~hcd Inllll' Ihll'llugh ot' Curlislc inlh~~ C\)llnty lllld ShllC
ut'm\lsuid, wus estubllsl)ed lU)lllUI'y 2, I Y52, ulld d~slgnuled by lhlllncul comls us the l)fI1ciul
legul !,cl'iodlcllll\J1'the PllbJlCllli@ of ulIl~gulnHliw,~. llnd l)lIs, sillce Jllnuury 2, 11)52, been
regullll'iy IsslIcd wll~kly illlhc sllld COllUty, Ulld IhUllhc prllltcd notke nr publlcllthllJ ullachcd,
hCl'eto is exuclly the SUIll~ liS wus prlnlllll In the l'cgllhu' cdillnns un<lls,~lIes of the ,~uid
Cllmberlund Luw 10urnal nn the following dutcs.
vi~:
fEQRlJA~Y 14.1997
AfI1unt fUl.ther d~poses thut he is ullthnrllcd 10 verit'y this Sllllclllcnt by Ihc Cumbel'land
Luw lUUl'lllll, U legul periodlcul uf g~ne/'ul cll'culuthlll. undthut he is lIul interest~d in the subject
muller uf Ihe lIt'\lI'esuld Ilotil;e ur Ildvertisement, und lhlll llll llllcgllllolls III the fnregulng
stulements us to time, pluce uml churllcler nt' Pllblkutlnn ur~ h'llC.
-~/~L~)11tL\
Rn\!cr M. Mpl'gclllhlll, Editor
IlWOI~N TO AND SUBSCRIBED befOl'~ me this
14 dllY ut' FEBRUARY. 1(1)7
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,-" I L. !JJ~LI!'~Ll1,JL.!JL.uLtl~~ll , ,
NOlIU'y \
[ ~atAAIAl.Srll -'--J-
, ' M"lWi~ MAAI1~VK~ ~''''Y I',~I. '
Cdrli'il<<, CtilT.bor\or'l1 f~I}I;I~1, lId,
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CIVI) f\tlllm Nil, UU'7IiO~
OMllli;l'l' II;LII:CTI\ON/C/l
. C()IlPQllA'l1qN.
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L/!=It /I, C:ONWItLL,
nerend"m,
rIll J.,oe II. CqllweU
Nm1Clt
Toke noUce thut the ubnve-nmued
/'Ialllllff IIi'" filed a CllmP'nllllogol.n.\
Yt/" Iqr a...aell "I '"mp/"y",elll COI'"
lra.l, a...a." ql ImpUod n"Ly III Loy-
"ILy, NeWlgen.e, alOo.h III ~"ldu"Ill:V
l)uly, NegUllenl MI.representallllll.
and Fraudulenl MI.repr".ntaulIlI
OI\d ,e'lue.unll judlllllelll 1'1 lhe
amouIl1 ql $17U,46U, 71,
You are lurther nllllft.d thaI 1110
C()urt of ComlUon Plene q~ Cumber-
land County, l'enn.ylvalll.. ha. qr"
cleered lhnt service o( the COIl1pluhtl
be made "p'm yuu by publi.allon
once In the Cumberland Lnwa./ournnl
und l)nce In 'Ole Putrtol.NeWti.
II YUll wl.h to de(,md, YOII llIu.L
enter,n wrltlen nppenrnllcc pf:r8Qn-
ally IIr hy .uorney 0",1 file yuur de"
len.e. or ohjeclllm. In wrltlnll with
the CQurt. You ore wurnl'd Ihnt It you
rail to dQ 80 the CUBe IIlUY Jlrocred
Without you unci oJudglllenl may 1M!
ente,ed aWlIn.1 YOll Wlthoul (urther
I.,lIre (or Ule reuer r''Iue.led by the
Idalnlln. Vou IlIny lo.e '1lOlIey IIr
plllperly IIr other right. Ion,."talll tq
Yt/u,
YOll 1l/l{)lILJI 'ri\KJi: Till!! Nq.
11m: 'Ill YI)lIJll./lWYJi:/ll\r qN<:It.
W YOllnq Nlrr//i\VII: M4\WYltflq!l
Ci\NN<rr i\F~"C)/ll) I)NII:. \Ie) TCI q/l
1'ItLII:I'IIC)NIl1 1'1111: C)F~'/(:II: IlIl:T
f'C)IlT/I 11ll1LClW TCI ~'INII ()II'l'
W/lII:/l1t yqlJ 1!i\N \111,"1" ~1l1{\i\L /IJi:~P,
CQllrl i\lhlll/II"lrllll"
CII/II)JI!rllllld Cmmly CIIII,!/Iqll..
4lh fl,."
Cn,Ii_'., J>i\ 17QI3
(717) ~.IO-Q20\)
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CUDlb.r..lld Nollu.
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Plahlllll:
IN 'H1I.l CQUR'J' Of COMMON PUtAS
OF CUMaER~ANP COUNTY,
PENNSYI~ VANIA
t)&, -, )(()5 (!;pj~~,!V)
CAVIL ACTION NO.
GARREn' 1l1-,1lCTRoNICS
coRPORATIoN,
v,
, l,El\ 1-1, CONWlll,l"
DofOIl~ant.
NOTICE
v QU have been ~lIed in Court, If you wish tl) defend against tho claims sot fl)rt~ in t~e
fl)Uowlllg pages, you mll~t lake lIction wlthlll twenty (2Q) days aner this Complaint alld Notice aro
serve4 by elltering a wrillen appea,rance per~onl\lly or by attorney Ilnd llling in writing with the Court
your defellses I)r objectiQns to the claims ~et forth against YQu. You are warned that if you fail to do
~o the case may prQceed without yl)u and a jlldgnll:nt Illay be entered against you by the Court
without further notice for any money claimed III the Complaint or for any othQr claim or relief
requested by the Plaintiff. You may lose mOlley or property or other rigtlts importallt to you.
YOU SHOUl,D TAKE THIS PAPER TO YOUR LAWYER AT ONCE, IF YOU DO NOT
HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE TI:IE OFFICE SET
FORTH DELOW TO FIND OUT WHERE YOU CAN OET LEOAL HELP.
Court Administrator
. Cumberland County CoUrthOllse, 4th Fluor
S. Hanover Street
Carlisle, PA 17013
(717) 240-62QO
"
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(JARRIlTT IlUlCTRONlq
CORPORATION,
IN Hill COURT of CoMMoN PJ,IlAS
QJ1 ClIMBIlRt.,ANP COUNTY,
PIlNNSYt., VANIA
PlalmllT,
v.
CIVIL ACl'lON NO, 'II,' 'IO(J " e/~,~I '7:(/..,:
J,1l1l tJ, CONWllU"
Defell~ao\.
CQMPI.,~'t'lr
I. PlaJotllTis Garrellllle~lrQuics CorpQralion ("Qarrell"), a Pennsylvanhl corporatiQn whh
its prin~ipa1 place \)f~uslness II)~ated at 149 Geary i\venlle, New Cumb\lrland, Cumberlan<l CQunty,
l>\lonsylvania 17070, .
2, Defendant Is Lee tJ, Conwell ("C\)nwell"), an adult individual whose last known address
Is 11 H Hillhspire Road, No. I, f-1arris~urg, pallphln CQunty, Pennsylvania 17111.
3. Conwell was empll)yed by Garrell from Septem~er, 1988 until July, 1996, as the Om~e
i\dmlnistrator,
4. As the Om~e i\dmlnistrator for Garrell, Conwell was responsible for all ac~oulltin8 and
busilless administratiQns functions.
~. As the Office i\dmllllstrator for Garrell, Conwell was required 10 l1Ie allllecessary forms
and make all required payments of withholding talles to Ihe relevant taxing authorhies on behalf of
Garrell, whic;h authmhies Included the Internal Revenue Service ("IRS"), the Pennsylvania
Department of Revenue ("POR"), and the West Shore Tall Bureall ("WEST i\lf'),
6, The aforesaid fornls i!lcluded, but wer\l not limited to, IRS Forms 940 and 941, PDR Fonn
~o I, and WEST i\B Forlll ~ 11.
7, puring hQr employmellt whh (jarrell, Conwell failed 10 /lIe IRS Furms 94Q alld!l)r 941 and
failed tu make the required paYlllenls I)fwlthholding laxes to lhe IRS fur the t.ax periods ending I)n
March 31, 11Ine 3Q, September 30 IUld Qecelllber 31, 1995, IIIId March 31 and lune 30, 199~. A true
IIIId correct cl)Py of the certi/lcatiU,n QfMs. Cunwell admiuin!! that she did in facI fail to /lie said IRS
tal( forms 940 and 941 and ill some Instances fail tl) make payment uf said wlthhulding taxes fl)r
certain tllX periods durill!! 1995 alld 199~ is attached hereto as Exhibit A and incurpwllted herQin by
reference,
8. Puring herempluYlllcnt with Garrett, Conwell failed 10 l1Ie POR Forlll SOl and make the
required payments ofwithholdiu!! IllXes tl) the PDR for the lax periods eliding on March 31, lune 3Q,
September 30 IIIId December 31, 1995. (See Exhibit A, wherein Conwell admits that she did in fact
fall tu /lIe IIIId in some instances fall 10 make payment of said P,DR Form 5Q I for certainlal( peril)ds
during 1995 and 1996.)
9., Puring her employment with Garrett, COllwell failed to /lie WEST AD Form 511 and make
the required paymel)ts of withholding taxes to WEST AD for the elltire year of 1995 IInd the first
quarter of 1996.
10. Conwell's aforesaid failures to /lie said forms and make said paymQnts was dune entirely
withl)ut the knowledge ofGarreU, (See Exhibit ^' wherein Conwell ,admits that her aforesaid failures
were done entirely withollt the knowledge of the Preside lit IIIId Owner, Richard H, Garrett, until June
24, 1996.)
11. As a direct alld proximate result of Conwell's aforesaid failures to l1Ie said forms and
make said payments to the IRS. the IRS has QSsessed penalties and Interest charges agaillst Garrett
which, 10 date, total $44,450.64 True and correcl copies of IRS Trallsactions Sheets for Garrell,
2
iru!lcallrllt~~ 1II111)unt 1)1' penlllti~a and inlereat assessed against Garrett fl)r th\l afl)r\ls~ld tall perll)ds,
ar~ attac~ed h~r\ltp as ~"hibil a and inc;orpl)raled herein by referenc\l, II\S p\lnalties and lnt~r~sl
c~aries continU\l tl) accru\l against Garrell, and Garrell spec;lllcally r\laerves t~e right to amelld t~ls
Cl)mplaint as appropriate tp rellect the ll)talassesse<l.
12, As a direct alld prqllimate result of CI)'lwell's afqresald fallur\ls tq tlIe said fqr/lls and
mal<\l ~d payments to ttl~ PDR. th~ POR h~ ass~ssed p~nalties alld interest charges agaills,t Garrett
whic;h, to dat~, tl)tal $18,986,76, True and cqrrect cqpies qf PDR Nqtic~s of
i\ssessment/Oetermlnatil)n dated Nqvember 18, 1996, illdicatlngthe amount of penalties and Interest
ass~ssed against Garrett for the aforesaid tall periqds, are attache<l ~eretq as ElIhibit C alld
incqrpqrated herein by reference, PDR penalties and intQrest charges continue to accrue against
Garrell, lI/ld Garrett specifically reserves the right to amend this Complaint as appropriate tl) reflect
the total assessed.
13, As a direct alld prl)lIimate result of Conwell's aforesaid failures to file said forms and
make said payments to WEST AB, WEST AB has assessed penalties alld Interest charges against
GlI,ITell which, to date, total $431.31. True and correct copies of a letter dated September 11, 1996.
from WEST AB to Garrett lI/ld a Payment Schedule Agreemellt between WEST Aa and Garrell dated
June 26, 1996. indicating the amount of penalties alld illterest charges assessed against Garrett for
the aforesaid tall periods, are attached hereto as ElIhib!1 D and illcorporated herein by referenc~.
14. As a direct and prollimate result ofConwell'~ aforesaid failure to disclose to Garrell that
she had not med said tall forms and had 1I0t made said withholding tall payments, Garrett was lead
to believe that its flnancialcondition was beller than it actually was. Misled as to its true financial
condition, Garrett paid bonuses to certain of Its employees in the amount 01'$40,000.00; contillued
3
4
the empll)yment qftwl) of Its emplqyees for qne year at a Il)tal Cl)st 1)1' S4~,QQQ.00 rather than lay I)ff
these tWI) empJqyees; le~ additll),nal space fqr its I)peratlQns fl)r one year at a Cl)st 1)1' SaOQ.QO per
ml)nth. fqr a total 1)f$9,60Q.QQ; and paid I)v\lrtime wage~ tl) certain of its emplqyees at a tl)tal cqst
qfS20,()QQ,00. Had Cqnwell disclqsel/her said failures to Garrett/ Garrell wql,lll/ not have ta~en the
fqregqiog actlqns aliI/ incurre4 the cl)rrespon4ing costs in the tqtal amOl,lot of$114,600.00,
15, Conwell had med said forms with aod made payments of said wlthhl)ldlog taxes to the
afl)resail/ taxing authl)rilies on bQhalf of aliI/ for Garrell fl)r approximately a years.
16, Conwell knew I)r had reaSI)O to know that her l'ailure to me said forms ~nd make said
payments of withhl)lding taxes would result in the IIssessment 1)1' substantial penalties and interest
charS,es against Garrett by the afl)resaid taxing authl)rllies.
17, hI failing to me said fl)rms and make said payments for over a year, Cl)nwell acted in
conscil)us disregar4 of or reckless indifference to the fact that the afl)resald laxing aUlhoritles would
assess substantial penalties and interest charges against Garrett.
18. For over a year, Conwell willfully anI/maliciously concealed the fact from Ga,rrett that
she had failed to me said forms and make said payments,
19. By hQr said concealment, C(lnwell willfully alld maliciously misled Garrett as to its true
financial condition, thereby causing Garrett to needlessly incur additional expenses in the amount of
SI14.6()(),OO, while Conwell was fi.lly aware at all times that Garrett in fact did not have such funds
to so expend.
20. Conwell's aforesaid actions and inactions were malicious, willful, wantoll, and dOlle with
such reckless disregard of and gross Inditl'erence toward Garrett's rights so as to entitle Garrl,ltt to
an award of punitive damages.
CQl1NTJ
ijJ\EAO/ Qf J~~rLQYM~Nr <;QNTRi\Cr
21. f\ s an employee of (jarrett, Conwell had an implied employment ccmtract with Qarrett
whereby Cqnwell was required, inler ,alia, to /lie the ~aid forms an~ make the ~aid required payment~
qfwlthhqldil)g taxe~.
22, The afore~aid failures of Ccmwell CI)llstitule a mlllerial breach of thu said Implied
emplqyment contract fl)r which Conwell is liable to GarrelllQr its afl)resaid damage~.
WHEREFORE!, Plaintiff Garrett re~pectfully reqllests this HQnl)rable Cl)urt enler judgment
in favor of Garrett l\Ild against Defendant Conwell In the amount of$178,468. 7' plus costs, attl)rney~
fee~, interest and such additional relief as may be just alld proper.
COUNT II
J)RE!ACH OF IMPLIED DUTY OF LaY AL TY
n The avermenls of Paragraphs Ilhrough 22 are IIICQrporated herein by reference as if fully
set forth.
24. As all employee of Garrett, Conwell owed Garrell an implied duty of loyalty,
23, The aforesaid failures of Conwell constitute a material breach of the said implied duty of
loyalty for which Conwell is liable to Garrett for Its aforesaid damages. '1
I
WHEREFORE, Plaintiff Garrell respeclfully requests this Honorable Court enter judgment I
In favor ofGarrelt and against Defendant COllwell in the amount of$178,468. 71 plus costs, attorneys
fees, interest and such additional relief as may be just and proper,
s
-.
(;OIIN'Ull
~E01,IQ[lNCt
2(, Tllo aVQrmOJ1IS u/'l'araflJ'aph$ Ilhu)Ugh 2S are illcQrporated Ilerein by reference a3lfMly
IQt fllrth
27. A'lho ()lIIco Admlni$tralllr /ilr (jarrell, CQnwQII had a duty tQ llIe said tax f()rms with
and mako laid wlthhllldiuM Inx paymonls III tho aforesaid taxiUg authoritie3 Qn be'lalfQfQarrell,
2K, A.lho ()lIIeo Adllllnl.lratllr Ii" Garrell, Conwell had a dllty to dlscl()se Ihe fact that she
hlllllU'tlll~,,1 /l8ld la" 1\1rI1l$ wilh the aforesaid ta"illg alllhorlties and had not made said paymellts as
relluired III do,
29, ('unwell'lllliluro 10 llIe said la" forms and make said withholding tax payments and her
Illiluro to dlaclo!Kl /l8id fallurcs 10 Garrell causcd Garrell 10 be assessed penalties and interest c/larges
by tho al\lre.ald ta"hlM ~lllhurhles In Ihe amount of$63,868.71 and call sed Garrell 10 incur addltiQllal
o"rlenleslt otherwise wouhl not have Incurred in the amount of$114,60Q.00,
WIIURI!JIORI!, I'lalnllO' Garrell respectfully requesls this HOllorable COllrt enter judgment
in fllvor of <larrelt and allalnst Defendant Conwell in the amOUllt of $178,468.71 pillS punltivu
damallol, CUltl, alluJIleYI I'eol, interost alld such addlllonal reUef B3 may be jllst alld proper,
COUNT IV
BREACH OF FIDUCIARY DUTY
30, The averments of Paragraphs 1 through 29 are incorporated herein by reference as If fully
let forth,
6
-'1-\1
i i
I
I
..
31. AJ Qftlcll Admlnlslrator fl)f Garrett, Cl)nwell was the agent I)f her principal (jarrell an<l,
lIS suc/l, /la.d a fiduciary duty tl) Garrell to nle said tax forms and make sai<l wlthhl)ldlng .ta" payments
to the aforesaid la"lng authl)rlties.
32. Conwell ha<l a fiduciary duty 10 Garrett tl) discJl)se the faclthat she had failed to me said
tall forms alld make sai<l wlthhol<lillg ta" payments.
n Conwell's tallure to file said ta" fl)rms and make said withholding ta" payments and her
IliIlure to dlsclo~ sald failures to Garrett caused Garrett tl) be assessed penalties alld interesl Qharges
by the afl)resal<l talling authl),rlties 1/1 the amollnt of $(j3,6(j8. 71 and Incur additional e"penses it
otherwise would not have Incurred in the amount of $114,600,00.
WHEREFORE, Plai/ltiffGarrell respectfully requests this Honorable Court enter judsment
in favor ofGllITell ll/ld against Pefendllllt Conwell in the amounl of$178,468. 71 plus costs, attorneys
fees, interest I\nd such ad<litional relief as may be Just and proper,
COIlNT ~
NEGLIGENT MISREPRESENT A 'PON
J4. The averments of Paragraphs lthrollgh 33 are incorporated herein by reference as if fully
set forth.
35. Conwell's aforesaid failures constltllted a material fact In her employment relationship
with Garrett, and her failure to disclose said material fact constitutes a misrepresentation to Garrett.
36. Conwell made said misrepresentation with the intent that same would Inl1uence and/or
guide Garrett in its Qonduct, particularly in the I1l1ng of said ta" forms and payment of said
withholding ta"es.
7
\
,
.':';-.
,
J1. (jmen rClISC)nably flllie4 llpl)n CI)/lwell's misr\lprese/ltation an<lIlQ tllX fl)l'ms wer\llllel/
or lall paynUl/lts ma<le for the afQr\lsaid tax perio<ls I)n behalf of Garrell.
38, (jarr\lIl'S justillal)l\l reliance Upl)/l Cl)nwell's mlsr\lpr\ls\lntalil)n Qa\lsed Garrell II) b\l
uU\lI..ed the aforosaid pllnalties and interest charges snd incllr the afQresaid additll)nal expenses it
I)thorwhe WQuld /lot haVlll/lcurred, thQrel)y causlllg Qarrett tl) slllfer damages In the aml)unt I)f
$178.468.71.
Wtl~REFORl!. Plaintllf Garrett respectfully rel\lIest~ this tll)norable CQurt enter judgment
.in IlIVl)r of OarJ'lltt and against Defendallt CQllwellln the amQUllt of SI711,4411,71 plul! punitive
damallo" CQsts, allorneys fees, interest and such addillollal relief as may be just and proper,
COUNT VI
FRAI1DlJUlNT MISREPRESENT ATl.Clli
As and fQr an alternative cause of action, Plaintiff Garrllll avers as follows:
39, The averments I)f Paragraphs 1 throllgh 38 are incl)rporated herein by reference as if fully
'Ot forth,
40, CQnwoll, being fully aware that Garrett would /leither /1Ie said tax forms nor make said
withhold,ing tax payments, intentiollally cOllcealed the fact that she had failed to tlIe said forms alld
mako said withholding tax paymonts from Garrett.
41. As a direct alld proximate reslllt of Conwell's fraudulent and intontional miscondllct,
GalTett 8\llfered dama6les in the form of the aforesaid penalties and interesl charges in the amount of
$63,868.71 and additional expenses it wOllld not otherwise have incllrred in the amount of
$114,600.00.
8
\
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.. '
I"
.'
11)
"
"
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.
L'
WHJ!~J10RJ!, PlalntilfGarrett respe~tMly requests this Hl)nl)rable C()u,~ llntllr judsment
in t1WQr of Garrett and agalllst Pllfendant CQnwlllIl" t~e aml)u"t I)f $178,468,7 I plus p1mlllve
damajes, t;:qSts, allQrneys lees, intllrest alld such additlqnal relief as may be just and prqper,
Respectfully submllllld.
T ARlICH & PISARCIK
, '
'.
Qy:
"
20 J!rfl)rd Ruad, Suile 305
Leml)yne. PA 17Q43
(717) 975.Q(jQQ
At\urneys fur ,,/alntiff
I ,Garrell Electrqni~s Curpqratll)ll
,
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"
"
,
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I"~
1'1
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I
9
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,
June 2/i, I ~9/i
Tq Whl)m II Ma)' Cqn~em:
This dl)cument Is tQ certlty that I, Lee H. CQnwell, office Mmlnlstrll\Qr fqr Qarrett
.
Electrqnlcs Cqrpqratlqn, Tall 10 1#2~.2282172 did In IlIct wlthhqld fllllIl! and 'n aqlllO
Instances pa)'ment qfthe fqllqwlns:
fQrm 94Q fQr 199$ and lat qtr qf 199/i
fqrm 941 fqr 199$ and ht qtr qf 199/i
Fl)r\1l $QI (PA) fqr 199$ and 199/i
This was dqne entlrel)' withQut the JmQwledl!e of the President and Owner, RIchard H.
(Jarrett \lntll Mqnday, June 24, I 99/i. 1 have been empll))'ed by Mr, Q"rrett Ilnce
September of 1988 and he tfUsted me tq cl)/lduct Ius buslnoas as needed.
f
{
oe . Cqnwol 241.76-8$2/i
(J 4 ~,/C; ~
Oate
'--) {~1 .J? ~i:6::..
~qtary v'
t, . ''),1.. . '~ L.
Date
f.lllhibit A
~
!
,I
GARRETT ELECTRON1G~ CORPORATION
..49 G[~M1Y AVI~
NE~ C~MBEHLANQ fA 1707u-ZQ3'-.91
.
QQQ,~'34 'I'H II 'n4,;',F.;:.~ 140 11 H7 ,1:;,,':' ~8:' U 1
flAGE ,~Q"JOQ I
III~; l:,MflUJ'IU: ,2',31.1.1)1144;'
PRINT QAT~ Q9-17.9~
IIATE REqu~GrED 09-1b-96
FI:;RM Nl/tIUER; 941
TAl( PI;,' 1011; ~lMl l'J')~
TAi(PAYER IO~NTIFtCATION NunSERI ~3":'~G~172
ANY IlINUS "t::LiJll ~HQNIFlES /I (;m~OU All(1)NT _.-
,
AlCOIJI\IT I':IM-ANGE;
ACCRUED INT~REaTI
ACCIWEO PENAI_ TV I
!\(;COLJNT 6ALANCE
Pl1LJS ACCRUAl.~ I
:~9,:J67.1:i9
~3~.77 /IS OF Q'n~~"6
~3Q.74 /16 Of 09-23.9'
"
40,134.llJ
TAK PER TAKPAYER,
4e, 1.3 ~ . {l7
06-21-96 RETURN OUE OATE OR RETURN REC~XVEO DATE (WH1CHEygn II LaTER)
07-29-~6 PROCES31NG DATE
CODE
16lJ
1.\150
cif50
1.\130
166
l86
276
1%
11~6
TRANSA\:TlONri/
EKI'LANAT ION
RETURN FILED AND TAK A~GESSEO
FEDERAL TAK PErOHIT
FEDERAL TA" DEPOSIT
FCOERAL TAK PEPO~IT
LATE FILING PENALTY
PL;POlH T PENAl. TV
PENALTY FOR LAT~ rA~MENT OF TAK
INTEREST ASSEUGEP ,
P[PI)S IT PEN;\L T Y
QATE
07..2,'1..96
(N"Q~:'9~
oJ-l~'-'i15
oq":;l1- ',)~
o 4-'~Q - 9e.
07,'?-9';96
Q 7" 29 - ''Yi!!
07.1.9" '96
09,.1)2-96
MONEY AMOUNT
<IF' APPI_ICAGI.E)
4El,f:l:lt$.67
,8,Q66;(3(j-
6,1;)12.67-
~,a61 ,4.,-
6,1'71.6;:;
4,130~. 6"
l,nO.cd
3,333.11
1,115:).74
"
flxh.ibit B,
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000666,PPIO Ql~y5 ~JI4QI1~~7 23-ZZQ:17~
PAG~ NO-OOOI, In~ eMPLOYEr Z31~OI1~4~
OArE i"il:~ur:~,TE:!} ()':'-I,,,":'6 1"lqNT PAri: Q'~-17-1,_
fQHM NlJI~GEn, 9H TAIl /'ERIO!}! JIJr;f. Ino
TA"PAY~R IDENTIFICATION NUMBER, 2~"~~B~17~
GARR(rr ELE~TnONlca tOnrGRATION
IH I~I:ARY AI/I::
NEW CUMBERLAN!} PA 17070-~Q~~-491
, .
ANY MINLJS atLO~ 91GNIFIEG ^ CREOIT AMOUNT -.-
, ,
AC COUN r I1AL,\NCC,
AC(ALJEO INTEREAT!
ACCRU'::O PENAl. TY,
ACCI)LJNT BALANCi:;
PL.Ul1 ACCflUAI_f:l.
4~,;jH ,70
~'Z,Z7 AS OF Q'-~~~'6
Z6Z,~6 A~ OF O'-~3.96
44,J9.;,.~:j
TA" fER TAKPAYERI
59,756.21
"
0';":;;1'% Rr::TlJRN OIlC DATI:; OR RETURN RF.<:CII/ED [)ATI; (WH1CHi,VL-:n l~ LATER)
o7-::..;i-''!6 PROCI;.:>:HtlGOATI:!
TRANSACTlON~1
CQDE
150
MlO
650
6150
65')
166
1<:16
Z16
1%
186
PATE;
0/,.'29-1'6
I)fl '\)5- 95
O~' 10'-91)
1)6- ~l" f/6
07-10-915
07.31- '516
1)7 - ::9- 96
07,<9'96
07-2'9-')6
Q9"Q;:"96
MON~Y MlqlJNT
(I F IIPPL 1 CiUILEI
69, 7r~I" 0; I
$,180,9:'1-
I~, !5'H, 74.
I~, :~97 . 1 !5-
13,4'H..:7-
I'.i, 91):3.11
1'.i,!5'n.~1
1,1574. I,~
'Z, 9:.e, 3,~
I, :311 ,130
E)IPLI\NI\T tON
RETURN fIL~O AND TAK Assa88~p
FeDERAL TAX PErO:>lT
FEDERAL TAX OgPOSlT
FEDE RilL TAlI 'DEf'OS IT
FE[)[RAL TAX DEPOSIT
LATE FILING PENALTY
O"POSIT PENALTY
PENALTY FOR LATE PAVMENT OF'TAX
INTEREST A85[SSED
DEP'IJSIT PENAl. TV
"
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-,
QOO.S6.PPIO 0\4'~ :3\1011447 !3-:~IZI7Z
PA(jj;; NO:QI)OI
In~ ~MP~UYEE ~31401144-
QATE REQUESTEQ U9-1~-~4
rnINT QATE 0~-17-9.
FORM 1\11,)1'1 eER. 941
TA" PERIOQ. .EFT I'S~
rAKPAYER IQHNTIFICAT[ON NU~BERI ~3-2~aZI7~
GARREIT ELi~TRQNICG CORPORATION
14', 'at:MlV AVI~
NEW CUMe~RLANQ fA 1707Q-~Q36'491
.
ANY rHNU3 8ILO~ '~lqNII'II!:S A Ci'<l::QIT AMuNT .--
, .
ACCOUNT eAL~NCE,
ACCRWEO INTEREST,
ACCRUEO PENALTY,
AC':',)tJNT l'JALANCE
Pl,.US ACCRUAl...
1,1504.30
~o.a. AS QF O'-iO'?1$
O.OQ AS OF Q"Z~~'6
1, ~;.:~ ,11.1
TAX PER TAXPAYER,
4(3,6130,14,
()1;-21-% REnJRN OIIE QAT!:. OR RE,TIIfHl RE;Cl:IVEQ QATE (wHrc~i~vE:!l, IS I.ATgR)
01-29-% PRI~GEC:;3IN('j DATE '
CODE
1150
.\60
6130
6150
66')
..,60
,,50
18.S
,,'
TFlAN.AC:TlOm:
El<Pl.ANA T rON
RETURN PILED AND TAK AS.EBSEQ
FEO~RAL TAX DEPOSIT
FEDERAL TAl< QEPOelT
F!:.Dr;RAL TAX DEPOGIT
FEDERAL TAX DEPOSIT
FEDERAL TAX OEPOSIT
FEDERAL TAX OgPOSIT,
DEPOSIT F'I:NAl_TY
,
OATE
1)7-;~9"~6
07";~I..n~
Oe-I)~'915
oa';~Q-lIl5
09- 13~9('l
10-07.-'16
10-tl-96
Q7'.~?':96
MONI;Y M10I.JNT
<IF APPLI(~Ar;lLe:)
48,6130014
7/S60,158-
10, '3!l.~. \?6.
Il,114.26-
",610. Jr)-
7, :':156 .EI,,"
il, 1ol15.4I!l-
2,;Z 14 .1515
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QOO~91} filII) 'H461fi ,~31401IH7 Z3"2,.I3~I"';:
PAGE 1'10'00')1.
I)ATE REQUEBTEI) Q9-1~"96
FORM NuMijERI 941
,
TAXPAYER IOI,NTIF1CATlON Nut1f:J~AI :~3";'::;"13217::'
GARRETI' ELEe' rRON I C;({ COfWO/(A T/ I~N
149 'oEARY AVE
NEW CUMBERLAND fA 17a70-~o3~'49t
,
ANY MINUS eELQW BIQNlfIE~ A CAEI)IT AMQuNT .--
..
ACCOUNr BALANCE' '
ACCRUEO INTEREST.
I\CCRl,JEO PENAl.. TY I
1'3,07\ . I~
179.13
40,73
Ml I~F 0'''-2'3-'''/1
A'iJ Of Q9-23"91,'
ACCIJUNT BALANCE
PLUS ACCRUAI.S,
1'3, 2j10. 913
fAX PER TAXPAYER.
'315,9'98.1$7
IRS EMPLOYEE 23140114~'
PRI"T l)ATE 09-IT"',
TAl( Pf.HI(JI)I 1.11;:1.; ,19"~
., '.
,
06-21'% IlI':nHlN DUE I)ATE: OR nr.TlIRN Ri;CEIVEl) DATC (WHICH1,VCFl 1$ l,ATER)
00-06-96 PROCESSING I)ATE
TRANSACTIONS
/'loNEY M>lOlJNT
COPE EXr'I.ANAT 101'1 OATE <IF APPl,(CABLP
1'30 Rf>TlJRN PILEi! A !'I,D TAX ASSE3SIf,O Ol\l-O'.i-'il<$ '3'5,99.'3,67
,.:.'5Q FEIKRAL T A)< PEPOS IT 10"215-'915 7,9115,1.>-
650 FE:DERAI. TAl< DEPOSIT 11- 10' 9!j 7 .9(j~ ,4,~'"
/,150 FEPERAL TAl< DEPOSIT II"~~- '915 8,913",,51'"
6~O FEDERAL TA)< DEP'~S IT ' 1,:.';-Ot$-9F;i 7,11':'6.1,13'"
,,151.1 FEDERAL TAl< OEPOS IT 12;-.40" '915 ~,qI39.'5:3'
650 FE:DERAL TAl< DEPOS IT 01-1)3-96 7, II:; .1;' 1-
(f.,/, LATE FILlI~G PENALTY ')\"3l',94 1,1'l32:.n
1'36 PEPOSIT PENALTY 0.1- 05- 96 .0,967.1.1:3
~~7 6 PENAL TV FOR I_ATE PAYMENl' QF TA)< QI3"')6" .94 za~.()'iJ
1"6 INTERE:ST A(',lSESSED . 08.'06-9" 443,5'5
\86 or:;POG IT PENALTY ,)'9,.Q9" 'ilp, 41.17.::'7
,.1
II
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"
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'.
QQQ.I;,f)~,I'P!D t)146/:i :'':.1-1011447 ~'3'~~ll,:IH:
PMjE IIIO'I}I)I)I
IRS EMPLOYEE 2314all~41
>>~TE REq~EalED 09-16"96
PRINT O/lTE 09- p- ',,;
FORM N~Ma~HI 941
TM( PEillQDI M~ll 199"
TA:<PAYER II)I'IHIFICA r toN NLltWER I ,,:j<:2Inl l~
GARREfT EL~rTAONICa CORPORATiON
149 (~I'ARY AVE
NEW GWMaERLAND PA 17Q7U-~Oq6-.91
,
ANY 111 N~S I:IEl.I;'!N in ClNlf'lEC1 A l;m,p IT A/tlO~NT ..-
. ,
ACCOLjl\f BALANCE I
ACtnUED INTERECTI
ACCR~ED PENAL TV,
A';(;O~NT BALANCE;
Pl.~S ACCI'll/flLm I
41,4-11.1:11'
').00
o ,\)()
AG 01' qf),..;;::l"~6
. Ml (,IF O'~--.!:'J .9f,
41,-1;1.15 1-
RET~RN NOT PRESENT FOR THIS ACCoUNT
TAANSAC rI OlliS
:. f'.)
EHPLAIIIATlON
FEDERAL TAX DEPOSIT
FEDERAL TAK DEPollT
FEDERAL TAK DEPOSIT
FEOERAL T/lK QEPoSIT
FEDERAL TAK DEPOSIT
FEDERAL TAK D~POBIT
DATE
01-16-9"
01"81"94
Q;!:-14. 9~
0;:";':13"94
03-10-94
O:;l"<:l3"'?i./
MOrH;Y AM'3LJNr
(IF /lPPLICAEiLii;)
~,n.~"H'
7 141 O. ,.\1"
9,3:;l:3.Z I-
e 1 Z2:Q. -I')'
!l, 'J71!i. 7'iI'
1'J"H'.l,P-
C':, 0 I::
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6bO
60')
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OQ0694,PPID QI4~~ ~3140114.7 ~3.:~821/~
P~GE NO'QQOI
Ins EMP~J1~f 23!4011447
DATE r,EqllEIHED 0';)"\",,9,,, PRINT ['AT!, 09-17-"'/':
FQRI~ NWMBERI 941 TA;< ~)li:fllOI); ~WNr 19h
rA~PAYER lDENrIF[eAlIQ~ NUMro~RI Z3"~~8Z17Z
GARREn ELf.:C JRQNlf:<i CQllJ'QflATlON
14';1 <31,ARY AVf.
N~" CYM'ERLANQ PA 1701~'ZO~'-491
,
CqI)E
l~fjO
,~~o
If,I'JO
6,50
650
,,60
650
ANY MINU~ BeLOW ~1~NIFIEa A CREDIT AWOUNT. .--
,
ACC:OWN r f3AUNGE I
AccnWED INT~nE~TI
ACCRUr::D PENAL TY I
ACCQUNT IlALANCE
PLUS ACCI"(UAl.~,
4l, P:,lZ4.~El.
I) .QO
I), Ol,)
AG of 'Q,9-;';3'.91~,
AS Or' Q,9'1;3-91';
41 j 5o!4/313-
'I
RET~RN 1II0T PRESENT FOR THIS ACCOLJNT
TRANSACl',lQN:!l
,
MON~Y APjI~LJNT
(11" APPI.IC/laLE)
.P:,l, 1:38,1)4-
6, '39 l , ';t:3-
7, Ofj,: .130-
5,474,4~-
!l,~1'3.,~Z-
1~,I~OZ.157-
Q,641~.':i7'
r::iIPLAMATl(,JN,
fEDERAL TAK QEPOSll
FEQERAL TAl< DEPOSIT
FEDERAL TAl< DEPOSIT
FEI)ERAL T A:(DEF'OGlT
FI"OI::RAl TAli OEPOSlT
FEDERAL TAl< DEPDBIT
FEDERAL TAl< DEpOSIT
OATE
04-\0-94-
Q4..'24.. 96, ,
Q~"HI-96
QP3-:i;8-'P,:,
01,\'1)15-'~6
06"19-9(;.
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OOQ8b,.r~ID nl1b~ ~~.I~Ull'47 ~3.2~8Z~;~
/'A(il;, N()'I)C)IJl
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PAf~ RE~LlEGTED 0Y-17"'6
ln~ [MrL0Y~~ ~31401144~
I
PRCNT DATE n'''la-~~
TAlI. f'I;,Rll'IPI DJ::(: I'""~
TAXPAYER lQI;,NTIFICATlON NUM~ER, Z3-:~a211Z
iARRErT ELEGTRONICG CORPORATION
1. 49 IlCARY AVi:,
NEW CUMSEnLANO rA 17070-!036'4~1
.
FORM NUMOER, 940
ANY MINLjS SELOW GIqNlrIE~ A CREDIT AMQ~NT -.-
,
I\(:::OWI~ r l;lA'.MICJ;: I
ACGnUED INTERESTI
ACCR~EQ PENAl" TY;
A':CI)UN r 13ALANCr:;
PLUG ACCR~AI"ElI
13, Jib,3.17
44.77 AG OF 09"Z3"~
.18,26 A~ Of C)'-~3-96
a, ';'2rt.i'~O
rAX PER TAXPAYER;
3,';,'.H ,;:4
"
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1)'''''21''')1.1 AE'JlmN DllE DATE OR RETLJRN fUiCl:IViZO DATE; (~IHICH~Vt(f< IS l.Arl;R)
01.3-1'-96 PROCESSING DATE
TRANSACTIONS
Cl)[)E
11!i0
11.\,.\
18,;,
'l.76
I ~~ 1.\
11.31.\
E)(PLANAT IQN
RETLJRN FILED AND fAX ASSESSED
LATE FILING P~NALTY
Di::f'OSIT PENALTY
PENALTY FOR LATE PAYMENT OF TAX
INTEREST AS~EmIED .
OEPOSIT PEN/IL'fY
"
DATE
1)1~"19-'j/c,
01"31" 96
08-19-91',
oe"19"96
08"1')-96
0.9" 28" 9,;'
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MIJNEY A/tlOLJNT
qt' APPLICADLE)
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NOnOl ... A....lfl.NTID..,....INAU.H
IMT
'ARR'TT .~.CTROHIC.
COR" ..
Ill' "AIY A~'
HIN Q~"".~AND "A 1""
III YeUI ......" ,,~ \1M '"' fU III .""" ...
m. ,lIll (71 n 7"""71
I,D, NO. at..aa'll" 8A
TA~ NOTICi NO. 'la414 "01
'TOTAL DUI tl0.000,20
".., ..... .
,.. .-.,. . '.'f..... nn~a lIu_ .. -......".. .... ....... IfItN Hw.n 01 ........
-........__~..... ,. ~_.." .. 1'''l I __..~_......,,,....."'.......... ."....,.,.,,,,,......,..,.."..."1
Tell ...... 111I...... *"1.... 11I4I..
"1414 NOV II I'"
,.,.jell
11..01....
....II..,.
.. ... ........"
T~... ,f Till
liNT
aI..lall1 72
"/,,,
'OTAL TAX LIAIILITY
IN'....T DUI WITHIN QUA.T'R
TOTAL DI"OIITI/C.'DIT.
IALANOI A' OP "-01""
LAT' '.HAIoTV
UHDI.'AY".NT '.NALTV
ADDITIONAL IN".I.T
LATI DI'O.ITI
CLAINID O"I.'AY"INT
AMauNT C.IDITID TO NIXT QUARTI.
TOTAL LIAIILITY A' 0' 11..11.."
,.a4a,,,
71,04
,aG
..110,11
l.no.l1
1.621.42
141,10
.00
,00
.00
10,0011.20
........-.- .. ..". ...
..-.."........,......
'0"
..MALTY.UNO..'AVN.NT.... . '..CINT '1. NONTH. NA~INU" I. 'IRC~"T.
.Ie, '.,M a, TAX ACT
" "'II ...~ .-.. 'A'1ftM. .. __ - -. _ -
--....~
.......... 1 ........... u..".,. .. ."... TlYA&. _ UO.UO,IO
II _ _ ... III _ . 0'. .... __.., .... _ .... .. _ 0'_ ,. _.f ... ...... _ _ _. .. _. ...1..
..- foI' _. _ -' ..._ ... __ ,... . . I_ 0111 .. ..... 0'11I _ _ ..._..... .,_ _ ... .__
... wi ... .. ,. _t.... _....
~.~ .. ;1'
i _......._ _ .... .....
t
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"~..' Exhibit C
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_~nw~~'n ~~ P."".'~'""."
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I T
'AI.'TT I~ICT.QNIC'
COIl' '.'
,., .,AIY AVI
NIW CUNI.ILANO ,. '1'1'
11II NUl ""Y. PlUM .,.. 1ltI ..... AMW .
~~ (7'" '....'a1'
I.D. NO, al"2~'2"a eA
TAX "OTICE NO, 'la4&1 ,.,a
TOTAL 111,11 .'."',2'
-., ...... .
, " .:;' - , ." MW _.._ U. _.~ -....-.1ImI N_ .........
.~.........._...." -.....--- ,.. ~ ............................ J ...................,....................."".. ..",_........."."'_"...._.
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T',." NOV ,. a"~.
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....n..,.
I. II. H..,.
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n..anU12
ENT
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TOTAL TAX LIA'I~ITY
INT....' OUI'NITHIN QUART..
TOTAL O'I'OIITI/ORIOITI
IALANC. "I 0' '1-1'-'1
~ATI '.NALtY
U"D'.'AY"'~T '.HALTY
AODITIOHAL IN".'IT
LATI al'OIITI
CLAIHID OVI.'AY",NT
A"OUHT CI.DIT.a TO HIXT QUARTER
TOTAL LIA'I~ITY AI U, 11"11."
,.IU.II
1.,01
1,'",,1.'
."", U
'.nt,"
2,217.11
U',IO
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.00
,00
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PlMALTY.UND..'AYMINT-- . "Re'NT ,.. "ONTH. MAXIMUM 8' ',RC.NT.
IIC. 'IIN 0' 'AX ACT
.. - .. "'" III _ I .... ... __.., _ _ lilt. _, .1..... '0......... _II'" ..... _ _. "" _I ....1..
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~.... e717) 7"-la'l
I.D. NO. "~11".72 'A
TAX MOTICI MO. Tla41. "01
'TOTAL IUI tI.,..a,..
,.., 1IICl..... .
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lI.n,au.
TOTAL fAX LIAIILITY
INT..IIT DUI NITHIN QUAITER
TOTAL D.,atITI/C.IDITI
IALANC, AI 0' 1'.'1~'.
LAT' "NALTY
uNn....AYJI.NT PINAL TV
ADDITIONAL INTII..'
LATI D.,Olnl
CLAIM'D oVlI'AVNINT
AMau", C..DITID TO NIXT QUAlrEI
TOTAL LI..ILITY A. a, aa.a.."
1,"4,19
'0.'.
,00
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1.1",60
a.777.1O
1"0.14
.00
,00
. ,00
10,1111. II
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'.
'IIIAUY. UNIII'."..'"T.. . "."eINT filII NaNTH, MAXIMUM .0 fllRCINT,
..e, '1," a, TAX ACT
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IA..ITT '~ICT.OMJCI
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NIN CUM".~AMO 'A 17.70
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1.0. MO. 21w1Z'2171 fA
TAX MOTJ~I MO, Tea41? 'e04
'TOTA~ OUI fl1,7",4,
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'a'A~ TAX LIAIILITY
INT..IIT aUI MITHIN QUARTI.
TOYAL al,aIITI/C.IDITI
tALAMel AI a, 01-11""
LAT' 'IMALTY
UND...."yMI"T 'INALTY
ADDITlaNAL INTIIII'
LATI Ol..a.nl
CLAIMID aYI'''AY"I"T
AMaUMT O.IDITID Ta NIXT QUARTI.
TOTAL ~IA'ILITY AI ap 11""""
',411,41
,a,41
,00
',lot,'"
1,602,15
1,201,71
47',21
,aa
,GG
,10
11 ,7".n
. .
'.MALTY'UND.RPAYMIMT.... I 'IRCINT 'IR MONTH, MAXIMUM 10 'IRC'NT,
..e. "'M a, TAX ACT
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....*-. ILl........... 11,,'1,,"
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tll.'.....
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1,1"" ,"
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TIE. WIS1' SHORE TAX BUREAU
P,o. 80X *
~p HIU" PA 1700~-OOO6
""
~'RQ6EMOtn AVENUE
PhQn~ (717) 7lSl-4VQ2
, "
AMI; '~17"" 0....
o.n....... CGIp
1.~A"
)We . ~ . 1 'Al1010
. .
BIlployw ~ 1m774
~rnMllJ. 1m
........If" "1fN(1" Qtr) T... FlIl'rMJ ....lDh...A I)ae
0.. Mr. 0ImII:
OIl fnM . '-rm. nil. ~* ..,....L 1 _"'11) l'" ..... I"' ... 1W6(1I' Q) 1o?.-i
....... W.ne...........two ~__ .. IN.........,.......... "'0I9f.
W. ~.........r _JCIlI-... tIlrfllllll' I"'. 1$H(1" Q)... pINIly"'__
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r n~"~ I ..A~ r 1 '.r.~
r J t\J. fir; 111. II... elf am... ..... III' ~ pclIIIaa of a lIlIlIIIh .... ...
-'... g.....1 . j .,...........
T . ...A:,,. 'It II.... ct"'.. _ ct....... 1M.. 11M du.t..
w ... lIBN~~ + INTIlIIRIIT.. TOTAL
.'" 1.,115.16'" ""31 + 154.11 .. ..,.,.
l"'CIIIQ)II._2I + II". + 115.76 .. II,no,9]
'1M] - NIII.................. .,....,.17.91 ......-...... bf 09I2J196.
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Goo7 R()ll~MQNT AVENIJE
THE WEST SHORE TAX BUREAU
p.o. 1Sl))( eoo
,CAHP HII-L, PA 17001'*0
PA \'MINT SCIIJDl}tl AGOIMINT
PhIloe (717) 7~H~Q2
0..
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or
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..... PI)'IMIlI...., Pl.-11IIIlo" payab&a1O "WlST AD".
Jr" .............4 pI)mlIllIlII nile tUde by tbo due _ a Crtmlnal ComplllnllRl)' III flied 8&liN1
'lbe IIIpaycr; or II, CrinlIIIII Complaint 11II beta pm\ouIIy tiled, III acUudltadon will be made
....... ~,., dill d InYoM , rona.l hNriaa II the ~IIU11ico Ofllctllld RIA)' In~rc..o
.... ....
pa.. 1IIlI1ht ntIlm IIlYIIoI* we haw prayIcIod for )'011I plI)'ItMDla.
NOTaS; WEST SHORE TAX BURBAU
By: ~ "tM. 1.\.:l4\cu.
CaIt
~. 1'1"'14.... CG,y
~ -....u Copy
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VFiRlFlCATION
,
.Sllbjl/CIIC/ Ih." penaltle~ of '8 PaC,S, Section 4'104 (relalin!! tllllll~wom r,
n.MtlclItlQn IQ aUlhQrhle~), I, Rlchar~ II Oarrell, hereby dl/clarl/ Ihal, 1I~ /lrl/sl~e/JI ()fOllrrell
EleclrQ/Jlcs CQrpQrRlion, /llalntll1'1/1 Ihe mallQr hcrl/ln, . am alllhqrl~e~ tq make Ihl~ VerlllclIliQo
Q/J behlllf Qfsal~ PlaIOlilra/J~ Ihatlhe faCI~ sel fqrth In the /Qre!!oln!! .Cq)))pJalolllre tf\lo a/J~
eQrrect IQthe best qf my kOQwlc~!!e. io/()mlllIiQ/J ao~ belief,
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Plalnlln:
IN TIlE COURT OF COMMON IJUIAS
OF CUMijERl.ANO COUNTY,
PENNSYLVANIA
OARIU!TT m,ECTRON1CS
CORPORATION.
v,
LEE H. CONWELL,
pofondallt.
ACTION NO, 96.7005
CIVIL TERM
NOTICE
Y QU hav~ be~n Iuod 111 Court, If YQU wlah 10 dllfend against the claims set fQrth 111 the'
follQwlng pages, you mUlttake acllon within twellty (20) days after this Amended CQmplalnl and
NQtlce are served by ente~ng a wrillen appearance perSQnally or by attorney and flling In wrltlnll with
the Court your defensel or objecllons to the claims set forth against you, YQU are warned that IfYQU
failtQ dQ so Ihe case may proceed without YQU and a judgment may be entered against you by the
Court without further notice for any money claimed In the Amended Complaint or for any other claim
or relief requested by the Plaintiff. You may lose mQney or property or other rights important to you,
YOU SHOULD TAKE THIS PAPER 1'0 YOUR LAWYER AT ONCE. IF YOU DO NOT
HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET
FORTH JJELQW TO FIND OUT WHERE YOU CAN GET LEGAL HELP.
Court Administrator
Cumberland County Courthouse, 4th Floor
S. Hanover Street
Carlisle. PA 17013 .
(717) 240.6200
"
I,
GARRJlTT JlU!CTRONICS
CORPqRi\TION,
Plaintiff,
~N TlIlI COURT OF COMMON PLEAS
OF ClIMQ[lRJ,ANP COUNTY/
PlINNSYLVANIA
v,
LJ\ll H. CONWlILL,
[)efendanl.
ACTION NO, 96.7005
CIVIL TERM
A~lINDED COMPLAINT
I. Plalntiffl. Garrell Electronics CorpQrallon ("Garrell"), a Pennsylvania corporallon with
Its principal place Qfbuslness localed at 149 Geary Avenue, New Cumber/and, CumberhlOd CQUnly,
Penl)sylvanla 17070.
2, Defendant is Lee ii, Conwell ("Conwell"), an adult individual whose last known address
,
is 1134 Hlghsplre Road, No, I, Harrisburg, [)auphln County, Pennsylvania 17111.
~, In or abQut September, 1988, Garrell and Conwell enlered into an oral employment
contract, whereby Garrell agreed to employ Conwell In the capacily of full charge bookkeeper,
Subsequently, Conwell became the Office Administrator for Garrell,
4. Conwell was employed by Garrell until July, 1996, as the Office AdminiSlrator,
S. Pursullntto said employment contract and at all times relevant hereto, Conwell, as the
,
Office Administrator for Garrell, was responsible for all accounting and business ~ilministration
IUncllons,
6. Pursllantto said employment contract and at all times relevant hereto, Conwell, as the
Office Administrator for Garrell, was required to tlle all necessary forms and make all required
payments of wlthholdinil taxes to the relevant taxing authorities on behalf of Garrell, which
authorities included the Internal Revenue Service ("IRS"), the Pennsylvania Department of Revenue
("POR"), and the West Shore Tax Bureau ("WE STAB").
\,.,
,
..~
t'
"
7, The afqrellllld Iqml~ 1~1U(led, bUI were nOllimiled 10, II\S fonJ1~ ?40 and 941, PPR fllflJl
501, and WllSTAJl fllflll m,
8, Purin41 her emplQ)'Illenl with (jarrell, II/1d jn material breach of ~ald e/llplQymenl cllnlracl,
CQnwell failed tQ me IRS FOf/lls 940 and/or 941 and failed 10 ma~e Ihe required paymenl~ Ill'
wilhhqldln61 laxe~ 10 Ihe IRS for Ihe lax periods ending on March 31, June 30, Seplember 30 and
Oecember 31,1995, and March 31 and June 30, 199~, A lrue and correcl copy oflhe certillcalion
ofMs, Conwell admilllnglhal she did in faCI fall 10 l1Ie ~ald IRS lax forms 940 and 941 and In sam"
Instll/)ces /1IJIIQ l11IIlce paymenl of said withholdingllllles for certain tax periods during 11)95 and 199~
Is attached hereto as Exhibit A and Incorporated herein by reference.
9. During her employmenl with (jarrell, and In material breach of sold employmenl contracl,
Conwell failed 10 l1Ie PDR Form SOland make the required payments of withholdlnglaxes tQ the
PDR for Ihe IlIll periods ending on March 31, June 30, Seplember 30 and December 31, 1995, (See
Exhibit A. wherein Conwell admits Ihal she did In facl fall 10 l1Ie and in ~Ome In~lances fall 10 make
payment of said PDR Form 50 I for certain tax periods during 1995 and 199~,)
10, During her employmenl with Gmell, and In material breach of said employment contract,
Conwell I1Illed to l1Ie WEST AD Form 511 and make the required payments of withholding taxes to
WEST AD for the entire year of 1995 and Ihe nut quarter of 1996,
II. Conwell's aforesaid faJlllre~ II) l1Ie said form~ and make said paymenls was done entirely
without the knowledge ofGmell. (See Exhibit A, wherein Conwell admits Ihal her aforesaid failures
were done entirely without the knowledge oflhe Presidenl and Owner, Richard H. Garrell, until June
24, 1996.)
12, As a dlreclllnd proximale reslllt of Conwell's aforesaid failures 10 l1Ie said forms and
make said paymenls 10 the IRS, Ihe IRS has assessed pen allies and Inlerest charges agalnsl Garrell
which, to dale, 10lal $44,450.64 True and correcl copies of IRS Tl'ansacllons Sheels f()r Garrell,
'.
1"'.- '
lndicati/lllthe 1III1l)untl)f ~naJlie, an~ intere~t a~~e,sed a41alnsl Garrell for Ih" afore~aid tax perjl)~',
are allached ~eretl) a~ Exhibit nand jncl)rporaled herein by reference, IRS penalties and intere~l
cha.rlle~ cl)ntlnue II) accrue allain,t Garrell, and <Jarrell ~pecincally reserve~ the rillhlto amend thl,
CI)/llplalnl a~ appropriate II) re/leclthe tOlal assessed,
I:}, As a dlrecl and prl)xl/llate result I)fConwell's aforesaid failures to /1Ie said /arms and
make said payments 10 the PI)R, the POR has assessell pe/lallies and interesl charges against Garrell
which, II) dale, Il)tal $18,986,76, True and correcl copies of POR NOllces of
Assessmenl/Oelermlnalion lIaled November 18, 1996,Indicaling Ihe a/llounlofpenalties and inlerest
assessed agalnsl Qarrell for Ihe aforesaid lax periods, are all ached herelo as Exhlbil C and
IncorplIraled herein by reference. PDR penalties and inleresl charges conlinue 10 accrue againsl
Oarrell, and Garrell specifically reserves Ihe righllO amend Ihls Complainl as appropriale tll rellecl
the IlIlal assessed,
14, As a direct and pmxlmate result ofConweil'~ afore~aid failure~ tll /1Ie said forms and
make said payment~ to WESTAD, WESTAD has assessed penalties and Inleresl charges allalnsl
Oarrell which, III dale, 10lal $431 J I, True IIIId correCI copies of a leller daled Seplember II, 1996,
.from WEST AD 10 Garrell and a Payment Schedule Agreemenl belween WEST AD and Garrell daled
June 26, 1996, indicaling Ihe amounl of penalties and inleresl charlles assessed agalnsl Garrllll for
the aforesaid lax periods, are all ached herelo as Exhibit D and Incorporaled herein by reference,
IS, As a direcl and prolllmale result of Conwell's afl)resaid failure 10 disclose 10 Garrell that
she had notl1led said lax forms and had not made said withholding lax paymenls, Garrell was lead
10 believe Ihal ils llnanclal condition was beller than il aClually was. Misled as 10 its lrue financial
condilion, Garrell paid bonuses 10 certain of Its employees in Ihe amount of$40,OOO,00j continued
Ihe employmenl of two of its employees far one year al a total cosl of $45,000.00 ralher Ihan lay ofT
these twoemployees~ leased addilional space for Its operalions for one year at a cost of5800,00 per
COUNT I
BREACH OF EMPLOYMENT CONTRACT
mqpt~, for a lotal of$l),liQQ,OO; an4 /la14 Qvertlme wllge$ to cerlaln oflt$ employee~ at a tQtal Co$l
of$20,Ooo,QQ, Ha4 Conwell dllKllQse<I her $lI/4 falll/rea to (jan'ell, (jarrell WQI/ld n()t have laken the
fore61Qln8 actlQn~ and Incurred the cQrrea/lon41ng coata In lhe IQtal amOl/nt of$114,liQO,00,
Iii, Conwell had med said fonna wlth and made payments of said wlth~oldlng taxe~ tQ t~e
aforeaald taxing a\,t~orltlea on behalf of and fQr (jarrett fQr apprQxlmalely 8 years,
17. CQnwell knew or had reaSQn tQ knQw that her failure tQ l1Ie said fQrms and ma~e said
payments of wlthhQI41ns taxe~ wOl/ld re~ult In the aaseasment Qf substantial penallle~ and Interest
Q~aries against Garrett by lhe afQresaid laxing authQrltles,
18, In fulling to file said forms and make said payments fQr over a year, CQnwell acted in
. CQnsclQus disregard Qf Qr recklc8S Indifference tQ the fact that the afQresald taxing authQritles WQuld
aase8S substantial penalllea and interest charges agalnat Garrett,
19, FQr over a year, Conwell willfully and mallclQusly concealed the fact from Garrett that
,
she had failed tQ lIIe 8ald fQrms and make said payments,
20. By her sal4 CQncealment, Conwell willfully and maliciously misled Garrell as to Its true
. financial con4ilion, thereby causing Garrell to needlessly incur additional expenses i/l the amount of
"
$114,600.00, while Conwell was fully aware at all times that Garrell in fact did not have such funds
to so expend,
.21. As an employee of Garrett, Conwell had an employmenl contract with Garrett whereby
CQnwell was required, Inter alia, to lIIe the said forms and make the said required payments of
withholding taxes,
22, Tho afQrosa,ld failllros Qf CO/lwoll cQnslitute a material ~reach Qf the said emplqymo/lt
CQntract fqr which CQnwellls liable tc) Qarrell fQr Its afq,esald damages.
WHERl:!FORll, Plalntlll' Garrell respectfully requests this HQnQrable Court enter Jud4lment
in tllvor ofOarrell and against Defendant Cl)/lwell In the Bl1IQunt qf S 178,4(j8, 71 pills CQsts, allQrnoys
fees, Interest and sllch additlQnal relief as may bo JlIst a/ld prqper,
COUNT II
NEGLIGENCE
2J. The avennents of Paragraphs 1 through 22 are IncorpQrated herein ~y reference as if fully
set forth,
24. As the Office Admillistralor for Garrell, Cqnwell had a duty to llle said tall fqrms with
and make said wlthhQlding tall payments tq the afQresaid tallit)g aUlhQritles ()n behalf Qf Garrell.
25, As" ,Il Office Admjnlslra\()r for Garrell, Conwoll had a duty to disclose the fact Ihat sho
had not ftloo said IlIl\ fQrms with Ihe afQresaid laxing aUlhQrities and had nol made said payments as
required to do,
26, Conwell's failure 10 llle said lall forms and mako said withholding lall paymonls and ho.r
IlIIlure to disclose said failures 10 Garrell caused Garrell .10 be assessed penallies and interest charges
by Ihe aforesaid IlIl\ing authorllios in the amounl ofS63,868,71 and causod Garrell 10 incur additional
expenses It Qlherwlse would nol have Incurred In Ihe amounl ofSI14,600,00,
WHEREFORE, PlainlllTGarroll respeclfully requesls Ihis Honorable Court enler judgmenl
In favor of Garrell and againsl Defendanl Conwell in Ihe amounl ofS 178.468,71 plus cosU, allorneys
fees, inleresl and such additional relief as may be just and proper.
COUNT 111
DREACII OF FIDUCIARY m.IT.Y
27, The IIvonnenls of Paragraphs 1 through 26 IIrll Incorporated herein by reference as If fully
set fQrt/l.
28, /U om~e Ad01jnj~tratQr IQr 011I1011, CQnwell was the agent Qf /ler principal Oarrelt an~,
1II1$U~/J, ha4 a ftdu~lary ~Uly IQ OlllTelltQ me saj(,i tax forms and make said withholding tall 'layment.
tQ t/le afQresald talllnll authQrltles,
29. CQnwell had a n~u~lary duty tQ OlllTelllo dis~IQse t/le factlhat she had failed IQ me said
tall fQrms and make sai~ wlt,hholdlnlltall pByment~,
3Q, CQnwell's failure to lUe said tall forms Bnd make said withholding lall payments and her
failure tQ disclose said failures IQ Garrell cljUsed GarrelllQ be allessed penalties and Intere.t charlie.
by the lIforesald talllnll authQrlties In the amQunt of $63,866.71 and Incur additional ellpenses It
Qtherwlse would /lot have In~urred In the amount Qf$114,600.00,
WHEREFORE, Plalnlill' Garrell respectfully requests this Honorable CQurt enter judgment
In Illvor QfOarrell and against Defendant Conwell In Ihe wnount of$178,468. 71 plus costs,allorneys
fee., Interest and such additional relief as may be just and proper.
COUNT IV
NEGLIGENT MISREPRESENT A TI(lli
31. The avennenls of PlIfagraphs Ilhrough 30 are Incorporated herein by reference us If fully
sot forth.
32, Conwell's aforesaid failures conslltuled a malerlal fact In her employment relationship
with Garrell, and her failure 10 disclose said material fact constitutes a mlsrepresentalion to Garrell,
33. Conwell ma4e said mlsrepresentalion with the Inlentthat same would influence and/or
sulde Garrell In Its conducl, particularly In Ihe /1IInS of said tall forms and payment of said
wlthholdlns talles,
34, Garrell reASQnaI1'y reUed uP<)O CQnwell', misrepre'entallQn IInd nQ tllK fQrms werelJled
Qr tlK pllyments mado fQr tho afQre,aid taK perlQds Qn behalf Qf Garrell,
35. Garrell" Justifiable relianco uPQn CQnwell's misrepre,entatlQn cel,lsed GarrelltQ bll
IIses811d the afQresald pllnaltios and Interost chargo, and Incur tho afQreseid additlQlJaleKpllnses it
Qtherwlse WQl,IId nQt have Incurred, Ihoreby causing GarrOll to suffor damages In tho amount Qf
$176,468,7J.
WHEREFORE, Plaintlll'Garrell respecll\i1ly requests this H.<morablo Court enter judgment
in favor of Garrell and .~nst Oefendant Conwellln Iho amount ofSI78,468, 71 plus costs, allorneys
fool, Interest and such additional roUef as may be just and proper,
COUNT V
FRAUDULENT MISREPRESENTATION
As and for an altornatlvo causo of acllon, PlalnlllT Oanell avors III follows:
. 36. The avennents of Paragraphs 1 through 35 aro incorporaled herein by referoncll as if fully
set forth.
37. Conwell, being fully aware that Garrell would neither lUe laid tax forms nQr make said
withholding tax payments, intentionally concealed the fact that she had faUed to tile said forms and
makll said withholding tlK peyments from Garretl.
38, As a direct and proximate result of Conwell's fraudulent end intontionel misconduct,
GarrellaulTered damages in the fonn of the aforesaid penalties and interest chargos In the amount of
$63,868.71 and additional expenses it would not otherwise have incurred in the amount of
5114,600,00.
. n..,...'........ ,_; ....'
.'...
WHeRefORE, Plaintiff Qarrell re~pe~ll\JlIy reque~l~ lhl~ t1QnQrallle CQl!rt enlel' Jl!djmenl
. In tavQr QfQlUTell and apINI Pefendanl CQnwellln lhe lIfflQUnl Qf$178,4~8,71 plu~ ~Q~l., aIlQrne)',
fee.. I.nleresl and IUQh ~ditional relief al ma)' be JUII and prqper,
, ;
"
/,
Re.pe~Uull)' lulmlllted,
Q)':
erard J, Pisar~1 ,Elq,
PA 10 No. 39181
2Q ErfQrd RQad, Sl!lte 30~
.. Lemo)'ne, PA 17043
(717) 97~-0(jOO
AIWne)'1 for Plalnlllf
Q~rrell E1e~lrqnic' CorpQrallQn
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'fQ Whq"" It May Cqncom:
'fhls dqcllmenlls tl) certll)' Ih.1 I, J,oo U, CqllWeU, QqJce Admlnlsl,atq, fQr QarreU
lllectrq/llcs Cq'rpQrallQll, 'fax J[) 'm.22~2172 did III falll w1111hQld nUnS apd '" Sqmo
Inslancea paymenl Qf I/lCl fQIIQwlnll:
PQ~ ~4Q fQr 199' and hi qlr Qf 199~
pqnn 941 fQr 199' and hi qlr qf 199/i
Pqffll ,QI (PA) fur 199' and 1996
This wlla dqnCl enllrely wllhQllllhe knqwledae oflhe Presidenl and Qwner, Richard J:I,
Oarrett \lntU Mqnday, lune 24, I 99/i, I han been emplqycd by Mr, Qarr,,1I slncCl '
~eptember qf 198~ and hCllruatecl me to cqnduct hla buslne.. u needed,
-V{L. 11 flfJt<.(J'JL .
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Exhibit 1\
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QQO~04 PFlP ~14~e ~;1401l447 ~~..~:a:lr~
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Ille ~MPLU'I~X :.31~'JI144~'
PATE RCqUE&fEQ u9-1~"96
PRINT nATE 09-17-9~
T/I)( pl1;nlofll NAil 19'1~
TAKPKYER IDENTIFICATION NUMaERI ~3"::6~17Z
~ARRETT ELECTRONICij CORPORATION
.49 a"AAY AVI:.
NiN G4MS~RLANQ fA 1707u-~03'-4'1
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FURM NLJMUERI 941
ANY MINUS liLWW SIGNIFIES A tREPIT ^"OUNT ,..
.
A~COUNT ~ALANCEI
ACC~UED INT~RiSTI
ACCRUED Pii;NA~TYI
A':CI3ljNT GAL ANCE
PLUS ACC.RlIAl.S I
39,367,~9
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230.74
AS Or: 0'''J:.3''~6 .
Ml OF 09-':'3-96
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TAM rER TAMPAYER,
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0',-;;1-',)6 RLHURN D~E DATE I~R RETWRN RECEIVED. DATE (WHIGHEV,ER.HI I.,.AHR)
07-Z'-~6 PROCEB!lNG DATE
COllE
1'.$0
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615(1
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TR ANSA(: TI ONS
EI<I'LANAT ION
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FEDERAL TAl< DEPOSIT
FEDERAL TAl< DEPOSIT
FI:QERAL TAl< QEPOBIT
LATE FILING PENALTY
DEPI)~H T PENAL. TY
PENALTY FOR ~ATE rAYM~NT OF TAM
INTEREST ASSESSED
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FCpERAL TA)( DEPOSIT
FEDERAL TAX D~P02IT
FEDERAL TAl< Dl';POSIT
FEpERAL TAX DEPQSIT
LATE FILING PENALTY
DEPOSIT Pii;NALTY
PENALTY FOR LATE PAYMENT of TAX
INTr.:;R~ST A8SESSf.O'
DEPOSIT PENAL TV
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GARRETT ELE~rnONIG8 ConrORATION
149 ~r<ARY AVe.
NE~ CUMiERLAIIIO fA 17070-Z086-.4'1
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FORM N~~~~RI "I
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GARRETT E;LiCTRONICQ CORPQRATION
149 \~I;ARY AVI:..
NEW clINIiIEnLANI;l fA I 707o'~(I".;.' '':11
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RETURN FILED AND TAK ASSg.SED
fEQE~AL TAl< DEPQSIT
FEDERAL TAX DI:.POS1T
FEOERAL TAN DEPOSIT
FEPERAL TAK DEPO.IT
fEPgRAL TAM OEPOSIT
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TAXPAY~R IOENTIFICATIoN
GARR~Tf ~~~rTRO"ICa conpOHAT10N
149 GI,ARY AVE
N~W ClJMl'IERLANP
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NWllE1r;R.
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06-.n -Il! RETlIRN D~E PATE: OR Rf.TlIRN RECEIVED DATI!: IW,fl,lGHgYER IS LATER)
0~-06-9q PROCEtlClING DATE
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TRANSACTIONS
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RETWRN riLED AND TAX ASSESSED
FEDERAL TAl< PEPOSIT ..
FEDERAL TAX DEPOSIT
FEPERAI. TAX DEPOSIT
FEDtRAL TAl< DEPOSIT
FEDERAL TAl< DEPOSIT
FEDERAL TAX DEPOSIT
LATE FILING PENALTY
DEPOSIT P~NALTY
PENALTY FOR LATE PAYMENT OF TAX
INTEREST AsmESSED
DEPOSIT PENAL TV
t>lQNElY AMOlJNT
(IF APPLICAIDL~)
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PATE REQWE~TEP 0'-16-96
IRG EMP~OYE~ ~~14all~47
PRINT OATE 09-17-1.
Tf\)< P~AIOll' MAR 1'~^'.,
FORM NUMijEn, 941
TAHPA'IER, IDr;tHIFICATION N~M~ERI ~~"2;:1~;:I'r;:
GARR~rT E~ECTRONIC~ CORPORATiON
149 (:)EARY AVE
NEW CUMSERLAND P~ 17Q70-~0~6-491
,
ANY MINUS IDELQW BIQNlrlEB A CREPIT AMOWNT ...
.
ACCOWNT SALANCE,
AccnWEP INTERESTI
ACCRWED PENALTY,
ACCQWNT SALANCE
PL.US ACCnUALm,
4I,HI.~I-
1).00 fiG OF Q'-Z~.9.
Q.OO AS OF 09.Z~'9~;
41, 441 .51 -
Rf;TURN NQT PREB[~NT r'OR Tfll$ ACGOWNT
TRANSAC TI ONS
. MONitY IIMr;UNT
C:OE El<PLAIIIATION , DATE ilF APP~ ICAlILE)
;,-,) FgPERAL T/I)I DEPOS IT "" 01-11i,-96 fl,7;!~"H-
FEDr:;I~AL TIIX PEPQlHT 01'dH"94 7,410.~iD'
FEDERAL TAll PEPQS IT 0~.14'9o 9,~~8.:n-
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,PA(:jENo- Ol)IH
IRS EMP~OYEE :1:4011447
QATE NEqUERTEQ 09-le-96 PRINT PATE 09-17.9~
FORM N\lMI;JER, 941 TA;( PERIOP. ~lINi~ 19f."
TAkPAYER [DENfIFI~ATION NWM_ERa 23"2~eZI7~
(:jARREfT ELEcrRQNICS COnPQnATION
149 GEARY AVE
NE~ ClIMSERLANO PA 17070'20~6-491
,
ANY MINU~StLGW ~1~NIFI~G A CR~PIT AMOUNT --.
.
ACCOUNT I;JALANCEI
ACCRUEQ IN1ER~STI
ACCRUEP PENALTY,
ACCOliNT PALANCE
PL~S ACC/lllAl.S I
41,~Z4.3li-
CI.OQ
0.00
A~ Of 09.~3-9i:1
AS OF 09-;a~'96
41,1:124.36-
I
RETURN NOT PRESENT FOR THIS ACCOWNT
l1RANSACTlONrij
CI~OE
6!l0
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bP;iV
.60
650
1:>150
650
ElIPLANfIT ION
FEDERAL TAX OEPQSIl
FEP~RAL TAX QEPOSIT
FEOERAL TAl< DEPOSIT
FEDERAL TAl< OEPQ~IT
FEOERAL TAM DEPOSIT
FEDERAL TAl< DEPOSIT
FEOERAL TAX DEPOSIT
"
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Di\H
04-IQ-96
04"~4;'96
Q~ -'HI - 96
06"~3.91(>
06'Q!l-96
06"19-94
07-0';:.-%
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'MONEY AMoliNT
(I I' APPL I CADLE)
!l,13a.04-
6,:311,9:,-
7,0~~,60'
6.474,415-
'.l,31~. ,S~,
Q,I)02,fj7-
6,64~.'17-
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tWo; C.~IF'I..,)yl::L: ~:314')llH~
PATE REQUESTED ~~-17..96
FORM NU~~Enl 940
PRINT O^T~ Q'''le.~~
TA)< Pf,RlllJ) 1 1)1:(: 19,'~
TAl<PAYER IQE"TI~ICATION N~Ma~RI ~O-:~8~17~
GARR~TT ~L~CTRONICa CORPORATION
149 ul:ARY AVE
NEH CijMiERLAND PA 17070.2036-491
.
ANY MtN~S B~LOH BIaNI~IEG A CR~D1T AMOijlllT -,.
,
ACCO~IH I1A',A1ICE I
ACGRUED INT[REGTI
ACCRijEl) Pf,NALTYI
A~Co~NT fJALANGE
PLUS ACCRWAI.::!I
f.l,:343.l7
44.71 Ae OF 0'-:3.'.
II,Z6 A~ OF O'-:~-96
"J,446.~O
rAl< PER TAKP/lYERI
;3, I,fj 1.<:4
1),~-:I.'M RE:1UnN DUE PATE OR nEiTlJRN RECf,IVED DATE (WHIC~U:Vl!rl IS L.ATERI
)8-1,,,96 PROCEGRING DATg , ,
"
TRANSAGTlONS
CODE El<PL.i\NA T ION
IfjO RETWRN PIL~D AND TAK ASSESSED
166 LATE FILING PENALTY
1$6 DEPOSIT PENALTY
276 PENALTY ~ORLATE PAYMENT OF TAK
196 INTEREST ASBE~Sii;D
186 DEPOSIT P~NALTY
PATE
Oa-l'-'~~\
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013-1'-%
. 013"1'" '~4
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TAX NOTICi HO. '11414 "'1
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ADDITIONAL INlI..1T
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TOTAL LIAIILIT., "I A' 1.1."1'-"
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TAX NOTICI NO, T1141' ,...
'TGTAL QUI flO ,11l,11
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I.D. NO. 21"22'2172 'A
TAX NOTIC' NO, TI2417 '104
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..e. II.H 0' TAX ACT
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TIE WEST SHOFE TAX BUREAU
~1 RQ6EMONT ~VfHtJE P,O, lOX eee
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Phqne (117) 161'4902
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IF'I u ............. ....L. 4'" oIa,07,1I ............. .., 09123196.
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Exhibit D
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3607 RQUMQNT ~Vl.Nlje
THe WEST SHOAE TAX BUAEAU
P.Q.l\QXM$
CM4PHIU, p~ 17OOl.lIeliO
PA YMlNT SCIIIDutB AGQIMINT
PhQne (717) 7tlH902
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p~ IMIuAe applluble ~ ... ,... and IIIIMC be rcceiwd .11hlI 0"""1/ QI1 ill, abQw
III&tII paymIIlI.... PItIIlI.-o --lIIJIbh 10 " WBST AD". ,
Ifa. ~o.d pIIyINIIlI" ~ .. by 1M .. ... . CrimllIal Complaint may bel mad apInIt
dll talplycr; or'" Criminal Complaint .... beta pnMoueIy tIW, M Illj1Id1cadon wlII b. mado
...... ~. ~ d IIMIIw . rona,a IIOlIriaa IIIbt Dt.1liot J\IIIko 0. and may In"....
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pa.. .. ... mum IIIWIopll we haw provIcMd for)OUr payIIMIDII.
NOTIS: W!8T SHORP. TAX BUJ\BAU
By: ~ ...~J\ft. 1..\024 \C\I.
Dale
0IlIlMI. Ttlllll! .... Cow
It t. 11....... cqpy
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VE~IFIGAlIQN
Su~JectlQ lho pomlllio$ Clf 18 Pa,C,S, SectlCln 49Q4 (relatlns '0 un,wClrll
/lI1,lflcatlCln lCl allthQrillo,), I, Richard H. Oarrell, here~y <Ieclare that, a, President ClfC/a1fell
ElectrClnic, CClrpQraliCln, Pl~jnlilnn t~e mailer her~ln, I am aUlhQri~ed tQ make thl. VeritlcatjCln
Cln ~ehall' Clfsald Plaintiff and thatlhe facts aet fCll1h In the fClregQlni Amended CQmpla,lllt are IJ\lO
and CQrrectto the ~e'l Qf my knQwle~!!e, InfClrmaliQI\ and ~ellef.
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I, Qerar4 ". fhllrq~k, i:llquhe, herel)y certHy that a
true and qQrreQt Cqpy Qt th. tqre9Q!n9 Amend.d Cq~p~a~nt wall Ile~ved
~y t,I.B, "aH, that cbu, pqat"'~e prepdd, Qn April "Q, "~~7 t;q
the tQUQw!n~1
Pryan B. Wa~k i:sq.
"Qij-,,"2 Walnut street
"arr~a~ur~, fA 171Q"
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"R~ECIPE FOR LISTING CASE F?R A~GI1MENT
(....t .. typlwri~teA ~ sl,1Qn1ttecJ m <Jllp! ''''-Ate)
TQ T"~ pRQT"QNQTA~~ Qf GI1MQ~~~ANij CQijNTYI
pJe,ilae Uilt t,he lrl,t,bJ.,n !I\IItt:er fQJ;' t,h8 J'IIIICt ~t 0cm1:.
-~~~-~~~---.-~~-~--~~T--~----------~---------------------------------~~-~~-~-~-----.-~-
CAPTJQN Qf CASE
(IIltj.,p QllPttcln IIUIt lle IItl1te1l m tW-J,)
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liee H. COl)weU
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NQ, 7005
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1. Sbate IMtt,er tq lle argued O,.e.. plaintiff's D)tJ.on fQJ;' IllIW tr.ial.. defendant's
d8n.u:reJ: to CQI1ll4int. eto.) I
Defendant's preliminary Objeotions to Plaintiff's seoond Amended
complaint and Plaintiff's preliminary Objeqtions thereto
J. Idantify 0QlJJI881. who will argue easel
. (a) for plJrlntiffl
Mdnesl
Gerard J. Pisaroik, 2sq.
20 2rford Road, suite 305
Lemoyne, PA 17043
Bryan S. Walk, Esq.
112 Walnut St.
Harrisburg, PA 17101
(b) for defendantl
Add:r8l81
J. I will Mtify all porties in writing w1.th1n tllO days that this CIIIIe hall
been listed for arg\I1IlIlt.
4. Ar:9mult Court DIstel
!lIIItedl
AttOX1l8V for Pia ntiff
Gerard J, Pisaroik, Esq.
-
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CERTI.FIC~TE QF ~.JlRYICJl
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I, Oorard I. Plsar~lk, llsquiro, ~oreby ~llrtltY that Qn t~1l ~Ot~ day Qf luno, 1997. I
Iel'Vcd a.tl\lo lIl1d cqrrect cqpy Qf PRAeCIPE FOR LISTINO CASll fOR AROUMllNT by United
Statlll flut Clm Mall, PQStallO prllpald, addresslld tQ t~o Ibll<lwlnll:
Bryan S, Walk,esq,
112 Walnut Street
Harrlsbur8, PA 17101
I f~a[-
LAWS, ST ARUCH & PlSARCIK
20 llrf<lrd Road, Sultll ~OS
LemQyne, PA 17043
(717) 975-0600
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CQRPQRATION,
Pla!ntHt
v.
, IN T"~ CQURT Qf COKMON p~a^S
, C~~~~NP COUNTY, paNNaY~VANI^
,
, No. !)li~7QQ!i
,
, CJVI~ ACTION ~ LAW
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~IU: H, CQNWl!)l.l.,
, Petendllnt
Jj~ICE ?:Q PI,Ji;l<Q
TO' ~e' H, ConWell
c/o ~~yan a, Walk, Eaq.
You IIr. hereby notified to plelld to the enclo..d
Plaintiff 's p~elil1linllrY Objections to Preliminary QbjeotionEl of
Pefel)dllnt w!thin' twenty (2Q> days from ae~vioe hereof, o~ II
jud9ment may be ente~ed a9ainst you,
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v.
IN ~"~ COVR~ QF CO~ON f~~Aij
CVM"~~P cQQNTV, P~NNijV~VANIA
No. ~li"7qq~
CIVI~ AC~ION ~ ~W
Q^~~TT ~~~CTRONICij
cORfQRATION, .
fldntitf
Ii~B H, CONWBIi~,
I)efen<:lant
f~INTIFf'B fRU.~IHINARY O"~~CTIONij TO
JllJ~I.IM:t~ARY QJlo1EC'J'IQtll,l QF pJ;lFE~QANT
ANI) NOW, oomes flaintiff, Garrett ~leotronios
corporation, ~y and throu~h its attorney, Gerard ~. Pisaroik, Bsq,
and files the followin~ Preliminary Objections to the Preliminary
O~jeotions ot pefen<:lant to the Beoon<:l Amen<:led complaint filed ~y
flaintiff in the within aase.
'.ILXMXMARY 08JICTXOM 'OR 'AILQal TO
. COM'LY WXTH aULI 0' LAW
1. On or about Peoember ~1, 1~96, Plaintiff filed its
Complaint in this matter.
2. On or about Harch 21, 1997, Defen<:lant filed
preliminary Objeotions to flaintiff's Complaint,
3. On or about April 10, 1~97, in response to
Defen<:lant I s preliminary Objeotions, flaintiff filed an Amende<:l
Complaint,
4. In its Amended Complaint, Plaintiff repled the cause
of aotion in Count I, <:lropped Count II an<:l omitted its prayer for
punitive damages in Counts III, V an<:l VI,
5. On April 29, 1997, counsel for Defendant oontaoted
,
F:'OFt'ICI:'WI>WIN'!ITIIiI.Y\(J^nn~m,I>(IH
oQijnsel fqr Plaintiff and intqr~ed hi~ toat he wall ~q1n~ tq fils
preli~1nary o~~eot1qns to the ~ended Complaint, stat1n~ that cqunt
J did nqt oqntdn an averment 1J1oorpqrat1n~ the Hut twenty
para~raphs qt faQtual averments 10tq Count J.
~, em qr a~qllt AprU :)Q, 1!1!l7, rather than wdt for
i:)efendant tq fUe its preU~lnary ol1~eotiQns, flaintHf fUed it.
BeoQnd ~ended complaint wh10h qnly ohan~e was to add para9raph 21
whioh state., "The averments of Para9raphs 1 thrqu~h 20 !\re.
!noorporated here!n ~y referenoe as H f\~lly set forth." and
renum~ered the sul1sequent para9raphs,
7. On or about May 2:), 1!197, Oefendant filed Preliminary
o~:)eot!ons 'co the Seoond Amended Complaint <If Plaintiff.
B. The said Preliminary 0l1jeot1ons filed to the Seoqnd
Amended Complaint ohallenge the suffioienoy <If Counts IV and V of
. the Ssoond Amended Compla!nt and alle~e insuffioient speoif!oity
r8c;Jardinc;J the "prsoise terms of the oral oontraot whioh existed
between Plaintiff and i:)efendant,"
!1. Pa. R.C.P. 102~(11) states in relevant part that [a)ll
preliminary objeotions shall l1e raised at qne time,
10. Defendant's ourrent Preliminary objeotions are to
m!\tters whioh appeared in the original complaint,
11, Defendant should have raised all of its Preliminary
Objeotions pertaining to matters in the original complaint at one
time,
",\O"I'llJ'l\ WI'WIN\/ITI'II. V\(I^HllllTT.I~)1I
. ."..,"'Ilr._. -...
11 1 ;;i/it.1~""
. U, pehn4ant haa wdvet\ its QQ~.oti(ma QY taiUnCJ tQ
~nQ~"t\e them in the preliminaryQ~~8QtiQns to the oriCJ~nal
CQDlp~aint,
.....rqa., Plaintiff reapeotfullY requesta thia PonoraQle
CQurt dtallliu [)efendlllnt I s preUminary QQ~eotiQns fQr faUl,lre to
oQmp~y with pa. R.c.P, lQ2ij(~), and require [)efendant to anawar
P~aintiff'a QeoQnd Amended Complaint.
, "
Resp89tfUlly submittedl
/.: !{r.Ll & (
lIYI
G rard J. pi aroik, ~8q.
tty I[) NQ. ~91ijl
~ttorney for Plaintiff
2Q ~rford Road, suite ~Q5
~emoyne,. PA 17Q4~
(717) !m~~QfiQQ
;J' L'
/( //\(L( (~(: 1_;
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..'\O....IOtl\ WPWIN\lI'\'IJll.Y\OARIII:rr,I'O/l
YER,JF'C(\)'IQ~
S...bje~I Iq IlIe penallies qf I~ Pa,C.S, Se~liqIl4!,lQ4 (relaling Iq ...nSwqm
~slflcatlqn Iq aUIhqritiol), I, IUchard tJ, Garrott, 1I0roby doclare IlIal, al Jlrolidonl qfQarretl
1l10ClrqnlcI Cqrpqraliqn, I am auIhqrlJod Iq make Ihis Vorlftcatlqn qn bohalf qf Plainllff QaO'ott
1lloClrqo),cs Cqrpqratlqn and IlIal 1110 facls 101 fqrth in Ihe fqr08qlnll Plalnllft'1 Preliminary
ObjecdQns tq Prollmlnary Qbjectlqns qf Pefondant are lrue and CQrrOQt tq Iho bOlt qf my
knqwlodl:lo, Infqrmatlqn and bollof.
,
~lIard H, G~o
Prolldont
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C~j~JfJ~~ Qf ~~RVJCi
I, qorord J, P!soroik, ~squ!re, ~erePy oertify thot qn
t~e I,!Ofll doy of June, ~!1!17, l served 0 true o"d oqrreqt Cqpy qt
P~INTlFF' El PJUll.nUNARY QBJflcTIQNS TQ PRfJl.lMINARY QllJfJCTlqNEl QF
PfJFflNPANT by depqsit!n9 a oopy ot same in the Vn!ted stotes Mai~,
first-class, postoge prepa!d addressed ,to the fqllqw!n91
llryan s. Wolk, Esq.
~~a Walnut street
Harrisbur9, PA ~7~01
"
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. (ct\d_ \_{(I( }.(,l(tt( c.U{
G rard J. pi. rcik, f)sq,
liAWEl, STARVCH & PlsARClK '
ao Erford Road, suite 30~
l.emoyne, PA 17043
<7l7> 975-01$00
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GARRIlTT ~LECTRONICS
CORPORATION, .
Plalnlill~
IN THE COl/RT OF COMMON PLllM
OF Cl/MPlllll,AND COuNTY,
PENNSYLVANIA
v
LEE H, CONWEl,L,
CIVl,L ACTION NO, 96,7l)l)5
Defendant,
OROER DIRECTING
SER\;ICE or PRQCESS BY PUBLlCATIQN
Thl~ mailer cam" lln for hearing on the ex parte motilln llf Plaintill' Garrell Electrllnlcll
CllrpllratlQII tbr II/l Qrder dlrectillll service of the Complaint In the above.entitled action on Defendant
Lee H, CQnwell by publication in the legal publication designated by lhe COlIl't I'llI' lhe publicatiQn llf
legal notice~ "nd In a newspaper Qf general circulatiQIl mllst likely III llive notice to Oel~ndant Lee
H, Conwell, and on lhe affldavh QfGerard), Pisarcik, attorney for Plaintill; and It appearlngtQ the
Cllurt from the al11davlt, the verlned CllmplaintllJed in this action and the evidence adduced at the
hearill8 ()n thi~ motion that a good cause of action exists in favor llf Plaintiff and against Defendant;
and
It further appearlngthatlhe Complaint was llIed in this action on December 3 I, 1996; and
II further appearing that Defendant ha~ departed the Commonwealth of Penn~ylvanla and
cannot be found after dlligentlnqlliry and search within lhe Commonwealth; and
II further appearinllthat personal service of the Complaint callnot be made on Defendant
within the Commonwealth of Pennsylvania tor the reason staled above; and
It further appearlnlllhat servicu of the Cl)mplalnl cannot be made on Defendant by any
\
manner other than by publication Ihereor, and
It further appearing thatlhe present address of Defendant is unknown,
"
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IlI,QROERilO I~al:
" Service Qf I~e CQmphllnl in Ihl, aCliQ/l be made Q/l Petlmda/ll '-'ee tJ. CQ/lwell Py
pubUcaliQ/lln Ihe Clm.IR.er1and Law IQurl)~I, pllbli'hed al Carlisi\!, Pen/l'ylvanla, and l/l The pair/'ll,
~, publllhed 51 Harri,burg, Pe/lllsylv5rla, II newspaper Qf gen\!rlli clrculllliQ/l deslgl)aled liS mq"
likely IQ give notice Iq pefe/ldanl;
2. PubllclIlIQn be /llade Qnce,
Paled: ~lMoJ{~ 1.. '\ '''~~
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PllIintill;
IN nm COURT OF COMMON l'I,EAS
01; ClJMJlJlRI,AND COUNTY,
PENNSYLVANIA
QARRI!TT ELECTRONICS
CORPORATION,
v,
CIVIL ACTION NO, 9(j,7QQ5
LllE U, CONWELL,
Oefendant,
MOTION fOR OROER OIRECTINO
SERVICE OF pl\OCESS BY PlJllLICATIQN
PhilntilT Oarrett E1ectronl~s Cllrpllratiol) ("Oarrett") moves the above.entltled court fllr an
llrder directing service llflhe Complaint i", this actilln on Defendant tee H. Conwell ("Conwell") by
pUblicatilln pursuant III Pa,R.C.P, 430 on the grounds Ihat C\Jnwell has departed from the
Cllmmllnwealth of Pennsylvania and is evading service of Ihe Complaint.
This Cllurt is re1luested to granllhis motillll bllsedupon the attPched allldavit llf Oerard J,
Plsarcik. Esq. and lln all of the pleadillgs, records and papers on llIe in this action wlthllut llral
argument.
RespecU\Jlly submitted,
LAWS, TARUCH & PISARCIK
,.
./"'~ ' ./
\/~. ' , lJd0tCif-.-
By: ~ , _
erard J. Pisarcik, sq.
Atty J.D. 39181
20 Erford Road, Suite 305
Lemoyne, PA 17043
Dated:
14:." ' } I v1
c
-
Allorneys for Plaintill'
Oarrett Electronics Corporation
Plaintiff.
IN TtJl.I COURT or COMMON 1'J.,f.\A~
Of CUMlll.lRl,AND COUNTY,
paNN~Yl, VANIA
QARRl.ITTl.Il,f!CTRONIC~
CORPORATION,
v,
CIVIl, ACTION NO, 9(j.7QQ~
l,l.Il.I t1, CONWEl,l"
Defendant.
AfFIOAVIT IN SUPPORT OF Pl,AINTlff'S MOTION FOR
~ERVICE OF PROCESS BY PUI.ll.lCATlillI
. .
Gerard J. Pisarclk, ,Esq" being l1rst sworn, deposes and says:
I. Affiant Is the allorney for PlalntilT Garrell mectronlcs Corporation ("Garrell") in the
/lbQve,entltled action and Is entirely familiar with the facts and circumstances in this action.
2, This affidavit Is in support Qf Plalnlilf Garrell's motiQn for on order directing that service
Qf the ~omplalnt be 1110de on Defendant l.ee ~l. Conwell ("Conwell") by publication In a legal
publication designated by this Court for the' publication of legal notices and in a newspaper Qf general
circulallon most likely tQ give Conwell nollee of this aellon captioned Garr,ell Electronics Corporation
v. Lee tJ' Conwell, Civil Action NQ, 96.700S, pursuant to Pa.R,C,P 430, on the grQund that
Defendant Conwell has departed trom the. Commonwealth of Pennsylvania and is evading service of
,
the Complaint.
3. This action is brought by Garrell against Its former employee Conwell, who, as ol11ce
administrator for Garrell, failed to l1Ie certain employer withholding tall forms and make required
payments of withholding talles to the Internal Revenue Service, Ihe Pennsylvania Deportment of
Revenue and the West ShoreTax Bureau, thereby resulting In the assessmenl of penahles and interest
charges by the aforesaid taxing authorities again.'t Garrell, Garrell seeks 10 recover those penahies
and Interest charges from Conwell In Its Complaint, which contains six counts against Conwell,
'.
'.
.
4, A verUlel,l Cqmp1ail!t II! Ihi~ aclicm wa~ llIel,l with Ihe J)rolhc)J!otary of this Court qn
Pee ember 31, I 99(j, Several callses of acli()lJ exist Ul!ainsll~el~lJdalJl Conwell, anl,l Conwell is a
necessary and prqper parly to Ihe aclion as Sll()WIl by Ihe verilJed C()mplahll, a copy of which is
I!Uached as Exhibll A and madll a partoflhls AllIdavll,
S. While emplqyed by PlalnlilTGarreu, Defendant COllwell resided at 221 ijrindlll Rqad,
M~hanlcsb\jr8, Cumberland Coullty, pe/lllsylvanla, Subsequenlly, Conwell sold the aforemen!loned
prqperty and moved to 1134 fllshsplre R()ad. No, I, Harrisburs, Dauphin County, rennsylvania, The
affiant belillves that this laller address was merely a lot where Conwell's motor home was parked.
Cqnwell hll4 since left the laller address and is travellns qutsi~e of Pennsylvania In said motor home,
(j. In response to the amant's request that Ilryan S, Walk, aUorney for Defendant Conwell,
accept seJVlce oflhe Complaint on behalf of Conwell, Mr. Walk, by leller dated December 23, 1996,
Infomled the affiantlhat he had not been authorized to accept seJVice of Ihe Complaint. A true and
,
correct copy of said leller Is attached herelo as Exhlbll D IInd Incorporated hel'e!n by reference.
7, By leller dated January 7, 1997, Ihe affianl requested Ihat Mr. Walk forward the Complainl
to Conwell lit her present address, if known to him, A lrue and correct copy of said letter is allached
hereto as Exhlbll C and incorporated herein by reference,
8, By leller dated January 8, 1997, Mr, Walk Informed Ihe amallt that he could not comply
with the affiant's requeslto forward Ihe Complaint 10 his client and returned all malerlals to the
affiant, A true and correct copy of said leller is attached hereto as Exhibit D and incorporated by
reference,
9, On January 6, 1997. Richard n Garrell, president and owner of Garrell, gave the am ant
the following information:
'l)f~j .','-,
,
CO/lwell', Social Security Nl!mber: 24I,7/i,852/i
CO/lWell's Telephone numbers: (717) 76/i.1 Wi and (717) 79/i.2Q37
Conwell's automobile: Chrysler Lenaron Convertible, Pelge with a Pelge IQP
Conwell's car phone number: (717) 877.6118 and (717) 877.6120
Conwell's son's /lame and telephone number: Jerry Conwell, (717) 732.5/i80
Conwell's daughtllr's name and telephone number: Leesa Whitten
Chantilly, Virginia
(804) 739.1741
Conwell's husband's name, former employer and work telephone number:
Gerald Conwell
United Parcel Service ("UPS")
East Park Shopping Center
(717) 558.3113
10. On January 8, 1997, the affiant contacted Ms, Linda Russell, whose daullhter is married
to Conwell's son, Jerry Conwell, When asked by the affiant for an address for Ms. Conwell, Ms,
Russell stated that Conwell had departed from Ihe stale and was traveling In a molor home, She also
stated that Conwell ha~ purchased a lot In Virginia, Ms, Russell added that she believed that
Conwell's mail was being forwarded to Conwell's son's home address.
II. On January 8, 1997, the affiant called Ihe telephone number of UPS and spoke with
Charlotte in thll personnel department, The affiant was informed that Mr, Conwell was a former
, .
employee of UPS, havlnglel\ its employ approximately two years ago. When the slllant requested
an address for Mr, Conwell, Charloue stated that she could not give an address sincll it was
"conl1dentiallnformation for employees only,"
12, On January 8, 1997, the affiant called Ms, Conwell's daughter Leesa Whluen at the above
listed telephone number, When the am ant requested al) address for alld the whereabouts of her
14, In t~e aell Atlantic telep~one bQok for Metropolitan Uarri$burg, Ihe addre~$ li$ted for
nlQtl1er, MS, W~htell re$PQnded the ~er mother had bllen al her home for Chr\$tma$ and U1at "s~e was
~eadiny sout~ and we$t alld Ihat'$ alii know,"
P. ay leller dated O~ember 31, 1996, the aOlanl reque$ted the United Slate$ PO$tal Service
to provide a fQrwardiny addre$$ tQr CQnwell, On January 13, 1997, the alllant received a respclllse
from t~e postal Service $tating thatt~e forwarding addre$$given by Conwell was 4148 NaJ)lucket
Drive, MechanlC$burg, JlenllsylvLUlia 17055.9102. A t/Ue and ~orrecl C'lPy Qfaaid letter and respon$e
,
i$ attached ~eretQ as Exhibit!!,
C'lnwell's son lerry CQnwell is 4148 Nantucket Drive, Mec~anicsburg, Pennsylvunia,
15. On lanuary 8,1997, the affianl called bQlh telephone numbers which Mr, Garrett had
g1vcm him f'lr C'lnwell, Qoth calls yielded the $lime recording thatlhe number "hu$ been di$c'lnnected
, and no furt~er infQrmation Is available,"
16, On January 14, 1997, Ihe affiant called both car phQne numbers which Mr, Garrett had
given him for Conwell, The call to 877.6118 yielded a recording that Ihe number "is no longer in
service," The call to 877.6120 was an$wered by Conwell, The aOlantldentilled W~Q he wu and that
his client wu Garrett, He stated the purp'l$e of his call Wa$ to ascertain an address or locat/on where
Conwell could be served "lith the Complaint that had been flied by Garrell and asked fQr her
cooperation In doing so, Conwell respondcd by saying lhatthe alllalll should contact her attorney,
Bryan S, Wa.lk,
17, The Patriot.New$ publi$hed atllarrisburg. Pennsylvania is the newspaper most likely to
give nOlice to Defendant Conwell because Ills a new$paper of general clrculalion in Cumberland
County, Pennsylvania and ,Is publi$hed every day,
I
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The Patriot-News.
,
1 $. Tlto Cllm~er'8nd Law Journal plll1lislted al Corlblo, Cllm!)erland Col.lnly, llennsylvllnla
Is lite approprlalo lOj&al pui)lication for Iho pu!)licalion llf lej&al notices In Ihe Cllu/Jly,
19. On Information a/Jd !)eliot: am ani stalos lhal Defendanl Conwell has depllrted lito slato
I
l!,I\d is Iravollng In Iter mlllor Itllme with nil address, olther whltln Ponnsylvanla or ollulde lite slale,
wltere she ca/J be persllnally served, Tlte alllant further believes and therefore states tltat Conwell
Is evading service of the Compllllnt.
20. On InfQrmation and belief, aOlant stales that Plalntill' Garrell will!)e unable to sorvo
Defendant Conwell within or oUlslde oflhe CommQnwealth ofPenosylvanla despite dUIj&ent efforts
to do so.
WHEREFORE, affiant requesls an order oflh!s Court dlrecllng that service of the Complaint
be nwle on Defendant Conwell by pu!)lIcallon llf the Complaint In the Cumberland Law JOUl:J1al and
Sworn to and sub~bed
before me this .~ day
ofJanuary, 1997.
(
...1-:_
My Commission Expires:
A IAlS Al
MNlWlN L, BTleL Y, NOIMt PlJbihl
~ 1Ioro, C""'ber'onu Counly
~I' Eo r.. JlV\. 2 2001 ,
QAIlMTT llLECTRONICS
CORPORATION,
plalnlilf,
IN THE COURT OF COMMON PLEAS
OF CllMQEIlJ..ANP COUNTY,
PENNSYLVANIA
v,
um tl, CONWELL,
P\lfendanl,
CIVIL AcnON NO.
11t., 7tr15 tUAlV:U:;', ~ (~
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y QU ~ave been sU\ld in Caurt. If yau wish tQ d\lfend against thll claims set fartlr.ln t~
.- ~ IIi
u.' ,p ~
faUQwing pages, yau musltake actian within twenly (20) days after this Camplainl and Natice are
NOTICE
served by entering a written appearance persqna1ly or by attarney and filing in wrillnl,! with the Court
your defenses or Qbjections to the claims set farth against you. You are warned that If you faUto do
,
SQ the Cliue may proceed wilhout you and a judgment may be entllred against yau by the Court
wlthQut further notice for any money claimed In the Complaint or for any ather claim or relic:f
requested by the Plaintiff, You may lose money or praperty ar alher rights impartanlta yau,
YOU SHOULD TAKE nus PAPER TO YOUR LAWYER AT ONCE, IF YOU DO NOT
HA VB A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE nrn OFFICE SET
PORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP,
I
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,
Court Admlnistratar
Cumberland Caunty Caurthause, 41h PIQar
S, Hanaver Street
Carlisle, PA 17013
(717) 240,6200
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QAJ\M1T ~l.IlCTltONICS
()O~OMTION,
Plaintiff,
IN nm COURT Of COMMON P[..~AS
Of CUMPERl.ANP COUNTY,
P~NNSY[..VAN1A
v.
CIVIL AC'J'lON NO,
[..~~ H. c;Q~[..[...
Defe/ldant,
CQMPLAJ1'IT
I, PlaintUfls Garrell Electnmlcs Cqrpqratlon ("Garret I"), a Pennsylvania cqrpqratlqn wltb
its principal plac;e qfbusine~s located at 149 Geary Avenue, New Cumberland, Cumberland Cqullty,
Pennsylvania 17070,
2. Defendant,s Lee H, Conwell ("Cl)/lwell"), an adult individual wbQse last known addreu
is IIH Hlghspire ltqad, Nq, 1, Harrisburg, Daupbln Cqunty, Pennsylvania 17111.
~. Conwell was employed by Garrell from September, 19a5 until July, 1996, as tbe Office
Admlnlstrato,r.
4, A:J the Office Administrator for Garrell, Conwell was responsible for all accounting and
business admlnistratllms functiqns,
5, A:J the Office Administrator for Garrell, Conwell was required to f1Ie all necessary fqrms
and make all required payments of withholding taxes to the relevant taxing authorities on behalf of
Garrell, which authorities included the Internal Revenue Service ("IRS"), the Pennsylvania
Department of Revenuo ("PDlt"), and the West Shore Tax Burea~\ ("WESTAB"),
. .
6. The aforesaid forms included, but were not Unllted to, ms Fonns 940 and 941, PDR Form
, ,
501, and WESTAB Form Sll,
7, Ouring her em~loyment with Owell, Conwell falled to 1110 JRS Forms 940 IInd/qr 941 and
falled to mako tho required paymellls qf withholding taxes to the JRS for the tax periods endins on
MlI1ch ~I, luno30, September 30 and Oecember 31, 1995, and March 31 and lune 30, I 99li. A true
,
and correct copy of the certification ofM." Conwell admitting that she did in fact fall to file said ij\S
till' forms 940 and 941 and in some Instances fall to make payment of said withholding taxes for
cer1a.in tax periods durinS 1995 and 1991i is allached hereto as Exhibit A and incorporated herein by
reference,
8. Ouring her employment with Ollrrell, Conwell failed to fIIo POR Form 50 I and make the
required payments ofwilhholding taxes to the POR for tho tax periods ending on Mllrch ~ I, lune ~O,
Se~tember 30 and Oecember 31, 1995, (See Exhibit A, wherein Conwell admits Ihat she did in fact
fall to /lie and in some inslances fail to make payment of said fOR Fqrm 50 I for certain till' periods
durins 1995 and I 99li. )
9, Ouring her employment with Oarrell, Conwell falled to tile WEST All Form 5 II and make
the required payments of withholding taxes to WEST AD for the entire year of 1995 and the first
quarter of 1991i.
10. Conwell's aforesaid falluresto file said forms and make said payments was done entirely
without the knowledge qfOarrell. (See Exhibit A, wherein Conwell adm1tsthat her aforesaid failures
were done entirely without the knowledge of the President and Owner, Richard H. Oarrell, untlllune
24, 1991i,)
II. As a direcI and proximate result of Conwell's aforesaid failures to llIe said forms and
make said payments to the IRS, the IRS has assessed penalties and interesl charges against Oarrett
which, to date, total $44,450,64 True and correct copies of IRS Transllcllons Sheets for Oarrett,
2
indicatinglhe a/llounl ofp~/Iahie~ and Inlerllsl assessed agalnsl Qarrell fClr the afClresal4tlll( perlCl4s,
are attached herelCl as flxhlbil Band IncllrpClraled herein by reference. IRS penalties and Inteml
charges cClnllnulltCl accrue against Qarrell, and Garrell speclllcally reserves thll rig hI to amend this
Complaint as appmprlate to reOeclthe tCltal assessed,
12, As a dh'cct and proxlmale result of Ccmwell's afClresaid fllilures to Ille said fQrms a/14
make sald paymenls to Ihe POR, the POR has assessed penalties and Interest charges against Garrell
which, tQ date, lotal $ I 8,9811.711. True and CClrrect copies Clf POR NOlices of
Assessment,lOetemlination dated November 18, 19911, Indicating Ihe amount of penalties and hlteresl
auessed aglllnst Garrell for the aforesaid till( periods, are allllched hereto as E"hlbil C and
Incorporated herein by reference, POR penahies and Inleresl charges cClnllnue to accrue against
Garrell, and Garrett specifically reserves the righltCl amend this CQmplllint as appropriate tCl reOect
Ihe total assessed.
13, As a direcI and pro"imale resuh of Conwell's afClresaid failures to Ille said fClrms and,
/\lake said payments to WEST AD, WEST AD has assessed penahles and interest charses againsl
Garrett which, to date, total $431.31, True and correct copies of a leller dated September 11, 19911,
from WIlST AD to Garrell and a Payment Schedule Agreement between WIlST AD and Garrell dated
June 26, 1996, Indicatinglhe amount of penahles and inlerest charges assessed against Garrell for
Ihe afClrllsald till( periods, are allachell hereto as E"hlbit 0 and Incorporated herein by reference,
14. As a direct and prOlclmalc resuh of Conwell's aforesaid failure to disclose to Oarrelllhat
she had not iliad said till( forms and had, not made said wilhholding lax payments, Garrell was lead
to believe Ihat ils Ilnancial condition was beller Ihan il actually was. Misled iii to ils true financial
condition, Garrell paid bonuses tCl certain ofils employees In the amount of $40,OOO,OO~ conllnued
J
lho emplQ)'IlIent Qflwo Qfh~ employees fQr one year at a tQtat eQst of S45,OOO,OO rather thl!n Jay QIf
Ihese IWO emplQyees; leased additlQnal splMle fQr its QperatlQns fQr one year at a CQst of $80Q,QQ per
mQnth, fQr a tQtat ofS9,(jOO,QQ, and paid Qvertime wajes IQ certain Qfhs emplQyees al a 10lal cOst
of$20,QOO.QQ. Had CQnwell disclosed her said failures IQ Garrell, Garrell WQuld MI have laken Ihe
fQreiQillj actlQn~ and Incurred the clmesPQndina CQsls in Ihe IQtal amQunt QUI14,(jOO,OO.
U, CllOwell had llIed laid fQnns wilh and made payments Qfsald wilNlQldinj taxes IQ Ihe
afQre~aid laxing aUlhoritie~ Qn behalf Qf and fQr Garrell fQr apprQxhnately 8 years.
16. Conwell knew or had reasQn tQ know that her failure 10 /lie said fonns and make said
payments Qf witNlolding laxes would result in the assessment Qf subslantial penahies and Interest
charies against Garrell by the aforesaid laxing authoritiel.
17, In failing to /lie said fonns and make said payments for over a year, Conwell acted In
conscio~s disregard Qf or reckless Indlllerence to Ihe fact that Ihe aforesaid taxing authorhies would
assess substanthd penahles and Interest charges against Oarrell.
18, For over a year, Conwell willfu\1y and mallciQusly concealed the /lict from Garrell that
she had .failed to file said foms and make said paymenlS,
19, By her said concealment, Conwe\1 willfully and maliciously misled Garrell as to its true
finlUlclal condition, Ihereby causing Garrell 10 needlessly Incur additional expenses In the amount of
SI14,600,QQ, while Conwell wu fully aware at all times Ihat Garrell In fact did not have such funds
to so expend,
20, Conwell's aforesaid IICtions and inactions were malicious, willful, wanton, and done whh
such reckless disregard of and 1lross indifference toward Garrell' 5 rlghlS so ilS'to entitle Oarrellto
an award of punitive damages,
4
CQl]NT I
BREAC1J Qf JlMPl.,QY,MijNT CONTj!.t\CT
21, ^~ an ~mpJoy~~ qfGarrell, Conwell had an hnplilld Ilmplqyrnent contract withGarre"
whereby Cqnwell Will! required, inl~r lIi~ tq me the said fqrms and make the said reqlllred payments
qfwhhho)dinS taxes,
22. The afqre~aid failures qf Cqnwell cqnstltute a material breach qf the said Implied
emplqyment cqntract fqr which Cqf\well is liable tq Garrell for its afqresaid damages,
WliEREFQRE, Plaintiff Garrell resp~ctfully req\lests this Hqnqrable Cqur! enter judgment
in favor ofGBlTett and against Defendant Cqnwell in the amount qf $178,468.71 plus costs, allqmeys
fees, IntereSI and such additional relief liS may b~ just and proper,
~Ol~ II
BREACH O~ IMPL{~D DUTY OF J-QY AL TY
23, The avennenls of Paragraphs 1 through 22 are incorporaled her~if\ by reference as If fully
set forth,
24. Iu an employee of Garrell, Conwell Qwed Garrett an Implied duty of loyalty.
U The aforesaid failures of Conwell constitute a material breach of the said Implied dUlY of
loyalty for which Conwell Is liable to Garrell for Its aforesaid damages,
WHEREFORE, Plaintiff Garrett respeclfully requests this Honorable Court enter judgment
in favor llfGarrett and against Defendant Conwell in the amount ofS178,468,71 plus costs, allorneys
fees, Interesl and such additional relief as may be just and proper.
. .
5
9",_
...
CQllNT III
NIlQI,I(Jij~Cj:l
2~, Thll av~rmenls IlfPBiagraphs IIh1QUsh 2S Bie lncQrpQraled hllrein ~y reference as IflUlly
1111 fQrth,
21. ~ the Office AdminlslralQr fQr <larrell, CQnwell had a dUly IQ llIe said laK fQMI wllh
and make said wllhhQldlng lax paymenls IQ Ihe afQresaid taxing aUlhQrllies Qn behalf Qf Oarrell,
28, AJ Ihe Office AdminlslralQr fQr Oarrell, (,:Qnwell had a dUlY IQ disclQse Ihe faClthat she
had nQtllled mUd tax fQml$ with thl' aforesaid taxing authQrities and had nQI made said payments as
required to dQ.
29, Conwell's failure to llIe said tax fQM. and make said wllhholding tax payments and her
failure tQ dilclose said failures to Oarrell cllllsed <larrell to be asseued penahies and interest charges
by the aforesaid taxing aUlhorlties in the amount ofS63,868.71 and caused Oarrell to incur additional
expenses II otherwise WQuld not have incurred !nthe amount of 5 114,600,00.
WHEREFORE, Plaintiff Oarrell respectfully requests this HonQra~le Court enter judgment
in favor of Garrell and against Oefendant Conwell in the amQunt of 5178,468,71 plus punllive
damages, costs, allomeys fees, interesl and such additional relief as may be just and proper.
COUNT IV
BREACH OF FIDUCIARY DUTY
30, The averments ofPBiagraphs.lthrQush 29 Bie Incorporated herein by reference allflUlly
let fqrth, ' ,
6
31, Iu Office Adll1inl~trlllQr fl)r GlIJ1ell, Cl)nwell WllS t~e lIgentl)f ~er prJncipal Oarrell alld,
as sllch, had a fiducilll)' duty tl) Omelltl) Ille sald lax fl)rms IInd makQ said whh~l)ldiog tllX Pllymeo..
tl) the lIfl)resald laxi08 authl)rJtles,
32. Cl)owelllwl a fiduchuy duty tll Omett tl) discll)sQ t~e fllct t~at s~e ~lId tailed tQ me said
tax fqrms aod make said whW\l)ldl08 ta.~ pa)'llleots,
33, Cl)nweU's lBUlIre tl) file sllid t~ fl)mls 1I0d mllke slIld witW\l)lding tax pllyments and ~er
fallure tl) dlscll)se said fallljre~ tl) Omett cllUsod Oarrett to be assessed penllltles and interest charges
by the afl)resaid tllxlng authllrities In the lImount of S63,868, 71 lInd incur lIdditlonal expenses h
qtherwlse would not hllve Incurred In the amounl ofSI14,6QQ,OQ.
WHeRIlFORE, PllIlntiff GlIrreu resp~cU\llly requests this Honorable Court enter Judgment
In favqr qfOmell and lIgainst Defendant CqnweU in the lIl11qunt qf $178,468, 71 pills Cqsts, attqmeys
fees, Interest lInd such lIdditlonal relief as may be Just and prqper.
COUNT Y.
NEGLIGENT MISREPRESENT ATIO~
34. The lIverments of Paragraphs 1 through 33 are incorporated herein by reference liS If fully
set forth.
3~. CI)JIwell's aforesllid failures cqnstituled a materilll fact In her employment relationship
with Garrett, and her fallure to disclose sllid material fllet constitutes 1I misrepresentation to Garrell.
36, Conwell made said misreprosentation wllh the intent that same would inlluence and/or
guide Oarrell In its conduct, particularly in the filing of said tax forms' arid pllyment of sald
withholding taxes,
7
H. Gwell reuonal)ly relied upqn CqnwIII\, ~ mlsrepreseotaliqn and na tax fQrms W(lrfl 6le4
,
Qr lax paymllnt~ made fl)r the afQresald tax perlQds I)n behalfQfGarrett,
38. Garrett's jUSIUlable reliance upon Conwell's m1srflpre~entation caused Garrett tQ b(l
asseued the afQresaid penllhies and inlere~t charse~ and incur the afore~aid addhlQnal expen~e~ it
otherwi~e wl)uld nQt have incurred, thereby causin" Garrett tl) suffer da/llage~ In the a/llQunt af
$/78,468.71.
WHEREFORE, Plainlitl' Garrett respectfully requests thi~ HQnorable Court enter judllment
in favQr Qf Garrell and against Defendant CQnwell In the amQunt Qf $178,468, 71 plu~ punltlvo
damases, CQsts, attorneys fees, inlerest and such addhiQnal relief as may be ju~t and prQper.
CQt~ VI
~AUDULENJ MISREPRESENT A't'JQ~
As and for IIn ahernalive cause ofacliQn, Plaintiff Garrett .avers as fallows:
~9, The averments of Paragraphs 1 throuih 38 are incorporated herc:in by rc:ference as If fully
set forth.
40. Conwell, being fully aware that Garrett would neither file said tax forms nor make said
withhold ins tax payments, Intentionally concealed the fact that she had failed to file said fonns and
make said withholding tax payments from Garrett,
41. As a direct and proximate resuh of Conwell's fraudulent and Intentional misconduct,
Garrett suffered damages In the form of the aforesaid penal lies and inlerest charges in the amount of
S63,868,71 and addhlonal expenses It would not otherwise have incurted in the amount of
SI14,600,00.
8
WliENWOM, Phlinlllf Oa~~ell ~e3pecll\llly ,eql!c513 Ihl5 thl/lq,a~le CqU'1 e/lle, jl!dllme"l
In faY()f qf QaITell Bod a8aln~1 Defenda/ll CqoweU in the amql!nl qf $17~,4~~. 71 pillS punltivo
dam~lIe~, C,qala, allQmeys feea, l/lle'eal aod aych addhl<)I)al ,elief as may ~o jusl and p,qpef.
Respecll\.ally 51!~miUed,
TARlJCH &. PISARCIK
ay:
I'
, ,
20 Erfo,d Road, Sullo 305
l,emqyoe, PA 17043
(717) 975.0t'iOO
Auqmeya fq, PlaiOlilf
Qal1ell EleCI,qnlc3 Corpq,atiqn
>,
"
, '
",
';1
"
,
I , I)
Ii
"
'9
"."IO,li.. '{
l"no 2li, 1 ~9li
1Q WhQ", It MIY CQn~om;
Thl, ~Q~l,lm'n\ I, IQ certli}' Ih.ll, Leo H, CQnweU, Offico Admlnl'IRtQr fQr (Jan-olt
I!lectrQnlc, CQlpQratlQn, TalllP Im"22~2172 did In liet w1tlJ,hol~ tlll"a WId In sQmo
Instances payment Qf Iho follQwlns:
PQrm 94Q fQr 1995 .~~ lat qtr qf 1996
FQrm 941 fqr 1995 and I.t qtr Qf 1996
PQrm 5QI (PA) for 1995 and 199tS
Thl, w.. dQno ontlrely w1thQYt the knqwledSCl qftho Presldonl a,nd OWller, Rlchar~ H,
Oarrell \lntll Monday, luno 24, I 99li. I hive been emplQyed ~y Mr. Oarrett alnco' .
Soptember Qf 1988 a,nd he trulted me tQ conduct his buslne.... needed,
~
. Conwo 241.7li-mli
~/A ~;9~
Date
"
,
'-J t ~ .t (f 'N.~
NClluy ~----a '
4" :)L. . 'H..
Dato
IBA=it~
I
,
Exhibit A
, , ,
"
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OQ0604 PFIQ U14~e ~~14QI1447 ~~-~:a:lr~
,PA\iJi:, ,W"qOOl
QAT~ REQ~~STEO 09-10"96
FORM N~M'E"I 941
T/IlI P\;J'lIQ/)1 I'1M1
ln~ CMPLOY~( ZOI~V11447
PRINT DATE 09-17-9~
TAl'FIIYER ID~NTlfIGATIO~ NUtlSl:RI::3"::2:~Zln
BARRETT ELECTRONICS CQRPoJ'lATloN
..49 B~ARY AVE
NEW C4M~ERLAND p~ .7070'203'-4'1
.
--- ANY MINWS BELOW SIINIFIES A CREPIT A"QWNT ---
,
ACCOliNT ijALANCE,
ACCRUEP INTE~EST,
AGCR4ED PENALTY,
A'~C04NT BALANCE
PLUS ACC,RlIAL.S,
;'l!/,:!l$7.!l9
!lS~.77
~::j0.74
AS QF O""Z3-94
AS QF 09-~(3-94
40,134.10
TAM PER TAMPAYER,
46,a8!l.1$7
06-ZI-% R~T~J'lN DUE PATE OR m;:T4RN RECEIVED DATE (WHIC/lEyt1J1 HI. L,AHR)
07-Zfl-~<> PRQCEsalNG PATE
TRANSACTIoNS
CI)DE
1~0
'~~O
6150
66Q
.166
le6
276
196
Il~6
E)(\'LANAT ION
RETWRN FIL.ED AND TAX ASSESCED
FEDERAL TAl< OErOSIT
FEDERAL TAl' O~POSIT
FEDERAL TAM DEPOSIT
LAT~ FILINQ PENALTY
DEPQSIT PENALTY
PENALTY Fon LATE PAYMENT OF TAM
INTEREST ASSESSED
D~:POS IT PENALTY
.,
, ,
.,
Exhibit II
DATE
07-2.'9"96
03"OZ-9el
03-1/3-'!l
Q:!" <I 1- '96
04-'~0-nl
07';Z'''96
,07-29-9f!,
07-~'9"96
09-02'9$
'MONii;Y AMOUNT
'(IF APPLICAliILE)
. 4e,e3~.67
l3,oe6,l~O
6,eI2.67
0,661,4,$
6,191.112
4,13133.137
1,730.61
3,333.11
1,1153.74
I,
I.. . ) ,
"
OOOD66 PPI/,) QI~w~ ~314QI;'47 ~3-2~8:17~
,F'A('J~, NO-OOl)l
PAT~ AEQWEiTEP QV-ID"9'
fORM N~MO~n, 941
IRS [MP~OY~E ~~1.01I"T
PRINT PATE 09-17.9~
TAl( f'~RIOl>' ~ljNf.' .'H)~
TAl<PAYER lQENTIFICATIQN N~"~ERI ;3'2~aZI7~
GARRETT ELECTRONICS CORPORATION
149 <.'!EARY AVE
Nf.W CWMOERLAND PA 17070-Z036-491
,
-.- ANY MINWS S~LO~ SI~NIFIEB ^ CREDIT AMOliNT --.
,
I
I
AGCOWNT ijALANCt, 4:3, ~-Il. 70
AccnliED IN1'EREtH I 1'.l92.l:7 All OF 0'-Z~'9~
ACCRW~/,) PENALTYI 2~:z..3~ All 'IF 09.~~'91.\,
ACcOUNT BALANGE;
PLUS ACCRWAL.I:!I 44,'J9/i.33
TAX P~R TA)(PA'IEI'(1 1!lf),7fS6.ZI
66-~1-9~ RETURN PUE CATii; OR RETWRN REC~IVED DATE (WHICH~VE" IS LATER)
u7.Z9-96 PROCE~SING DATE
TR AN SAC nON::)
COPE
lll0
61!l0
61::\0
6/.lQ
650
166
le6
Z7~
1 ~/6
le6
E)(PLANATION
RETWRIII FILE/,) AND TAK ASS~SS~D
FEDERAL TAl< DEPO~IT
FEDERAL TAM DEPOSIT
FEPERAL TAl< DEPOSIT
FEDERAL TAX DEPOSIT
LATE FILING PENALTY
DEPOS IT P~NAL TY
PENALTY FOR LATE PAYMii;NT OF TAX
INTEREST ASSeSSED
DEPOSIT PENAL TV
, ,
PATE
Q7-~9-96
06'01::\.9/.l
Qll. IO-\'Ill
06-;:1"9ll
Q7'10-9!l
Q7'31-9l:5
.Q7-29-96
Q7"~9'.9l'1
Q7-Z'P-96
o?. 0:'; " 96
MONEY M10I.,lNT
(IF "~PLICAEiLE)
!l9,7/.lc..21
e,100.99
e,I!l'H.H
a,:!l97.l!l
F.l,4:34.Z7
15,903.11
15,15'71. Z 1
1,1574.16
Z,9;:.e.3o
1,311.130
, ,
)oo.~e PRIO ~14~~ :JI~Oll+41 :a"~~8;17:
fACiE .NQ")qQ~
DATE R~qU~BT~D 09-16-~o
FORM ~l/M~ERI 941
IRS [MP~OY~[ :3~.OII.4"
PRINT DAT~ o'"IT.t.
TAM P~RIOP' ~~PT 1'9~
rAMPAY~R IQENTIFICATloN NLJ~B~AI :3.Z2~ZI7~
GARRETT ELECTRONIC~ CORPORATiON
149 GeARY AVE;
NEW CUMB~RLANQ PA 17070-ZQ~6-4'1
,
--. ANY MINWS B[LO~ SIGNIFIES A CR~DIT A~OWNT -..
,
ACCOUNl l;lALMlCE, 1,1:l04.30
ACCr,4l'::p I NTEREiT I 20.f;l~ /HI OF Ofh,~3',\'6
ACCRU~D PEIIIAlTY, 0.00 AS OF Q9-~3.9~
ACCoUNT BALANGE
PLUS ACCRWALS' 1,15;;:~.16
TAX PER T/Il<PAYER, 413 , 6eo. 14
06-:1-% RE:T~RN QUE DAn OR RETlmN REG1HVED OATE.(WHICHl;Yf:R,IS LAnA)
07-Z"'-96 PROCES31NCl OATE "
TAANSACTlONi>
MONEY AMOUNT
COPE l')(PLANATION Pi\ Tl; (If i\PPl.l CAlll.E)
1!l0 RETWRN FILED AND TAM ASSESSED OT-::$-'~6 4e,6li10.14
'\!l0 FEDJ;:RAL TAX DEPOSIT Qh~1"915 7,1160.I!iEl'
,.1'30 FEDERAL TA)( DEPOS IT Ol;l- ')0 - 96 1 Q ,315:. ~1'3'
',~O FEDERAl. TAX DEPOSIT oa'30-95 l~, 144.:0-
05') FEDERAl. TAX l)EPOS IT 09'~3-9l5 7, tilo. 3/)"
,,150 FEDE:RAl. TAl( DEF'OS IT 10-'n.p~ 7.:::!l6.81,\'
050 FEDERAL TAl< PtiPOS IT 10-~1.9l5 e,14'3.HI.
IEl6 DEPOSIT PCNALTY Q7"';:9"96 '2, Z ~ -4 .'315
, .
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gOO.PQ PPIO 014D6 ~~14011447 :3-Z~G~17Z
Pl\(j~ rlO"QOI)!
IAS ENPl,OY<;f' ~314l)\H4'
PATE REqUEBTED Q9-ID-9D PRI"T PATE 0'-17-?~
FQRJIt NlItl1lER, 941 T A)( rER lOll' IlEC
TA)(PAYE/l IDENTIFICATION NlIMIlERI 23"ZZG~172
GARRI'TT ELIi;('HHlNIC.~ COnpOHATlQN
149 (iEARY AVE
NEW C~MBERLANIl PA 17l)70-~036-491
.
ANY MI~WS .ELOW BIGNIFIES A cnEIlI~ IIMoliNT ..-
,
ACCOlJNr tlALANCq I 16,071.1:':
ACCRUEIl INTERI;:ClTI 179,j 3 All OF 09";;:3.,~i4
ACCRUEIl rENAl,TY, 40.73 AS Of! Q9-2,3-9I>
ACCOUNT BALANCE
Pl.-US ACCRUAI..(;). 1!l,290.91;1
TAl( PER TAI<PAyr.RI 6'5 ..na. 47
0","21-94 RETURN DUE DATE: OR RETURN RECEIVEIl illiTE nmIc~nm:R HI L.ATER)
06-015-96 PROCESSING DATE
TRANSACTiON!!
COllI!;
160
",150
6150
':'1'30
6150
,.,150
6150
166
HJ6
<::'76
196
1196
EI<pLANATION
RETWRN rtLE:D AND TAl< ASSISSE:D
FEDERAL TAl< DEPOSIT
FEDERAL TA)( DEPOSIT
FEPERAL TAl< DEPOSIT
FEDERAL TAX DEPOSIT
FEDERAL TAl( IlEPOBIT
FEDERAL TAX DEPOSIT
LATE FILING PENALTY
llErOSIT PENAI.TY
PENALTY FOR LATE PAYMENT OF TAX
INTERE:ST ASSESSED
DEPOSIT PENALTY
"
. "
, I"
PATE
OEl'o!l-9I$'
IO"~,15-9!;i
11-10-'6
II"Z;:-9!l
1::-06-9l:/
1~-::0"915
01-03-96
01,-:'11,,906
Of I- 05- 96
013" 0l5" 96
oe- 015'- 96
09"09-96
, "
, ,
MONEY AMO~NT
(IF APPLICAEiL.E)
151'3,9913,67
7,91!l.\'~-
7,9r:t~.4Q-
(3, get"P5S'
7, 11.\/;',813-
e,6S9,.5.3:
7, 11 Z, t,\ 1-
l,a3Z,7:3
3,9157.0:)
Z:,6~,09
443.515
407,:;7
PATg R~QWESTED 09-1~"96
FORM NUMijgn, 941
IRm EM~~OY~f. 2'J14QI~44/
PRINT QAT\,; Q9~ ~ 7~ '1,
TM< rEAIOQ, MAR ~'~9/.
')'N"~I,,, I'PID i)i46f:i ::8I-1lJll447 :;,,<.:.,);;:\",';:
P,\(lE No.oorJ!
, .. .
TAKPAYER IPENTIFICATION NUM~ER, 2~-Z~O~17Z,
,~ 0
6M
61!i0
r::l<PLANAT ION
fEDER~L TAl< DEPO~lT
FEDERAL TAl< DEPOSIT
FEDERAL TAK QEPO~IT
Fr::DERAL TAl< D~POSIT
FEDERAL TAX PErOSIT
FEDERAL TAX DEPOSIT
QATE
01~1~'96
Q 1" ::11'. 9~
O~~ 14'9l!>
OZ"U"94
Q~~10-9~
Q:;I"<:13"9!$
MONltY AMOUNT
\IF APPLICAilLE)
tl,7Z.I$..H
7,4IQ.~~
9,:;138.21
El,Z;:Q.4(J
!l, :FI!i. 7fi
~,.~7~.79
GARRETT ELr::CTRONIGS COnrORATloN
149 ~EARY AVE
NEW CWMSERLAND PA 17Q70....036..491
,
ANY MINUS EiELQW SIONlrlES A CR~PIT AMOWNT ..~~
.
ACCOUNT SALANCE,
ACCRWED INTERESTI
ACCRUEP PENALTY, .
ACCOUNT I'UlLANCE
PLUS ACCRUALS,
4I,44I.~I-
Q.QQ AS OF 09"Z3.94
0.00 A~ UF Q9'Z:;l-~!$
41,441.151~
RETURN NOT PRESENT FOR THIS ACCOUNT
TRANSAC nONS
C:PE
,:-)
,
.,
/'
, ,
, ,
C'~DE
'.1!l0
<$1!l0
li150
6150
6150
"150
6150
E){PLANATlON
FEPERAL TA~ OEPOSll
FEPERAL TAN DEPOSIT
FEDERAL TAM Dii;POSIT
FEDERAL TAM DEPOSlT
FEDERAL TAN DEPOSIT
FEOERAL TAN DEPOSIT
FEOERAL TAK DEPOSIT
DAn;
04-10-96
04"~4"!l6
01!l"j~'H~6
01!l":':~-96
O,,-Qi5-96
06,,19-96
07-QZ-9b
MONEY AMOWNT
(IF AF'PLICAIlLE)
!l, 1:~a.04-
6, ~91.9:~-
7,015;':,130'
1!l,474.HI-
!l,:l115.6~'
</,I)OZ,/57-
6,6411).97-
00Q"4 PPlD Q14~15 ~314011447 23-::8~172
FAGE.NO-OlJQl
IRS ~MP~OYEf ~31.QII4'7
PATE REQ"E~TED 09-16-96 PRINT VATE 0'-17"'~
FOR" NlIMIlERI 941 TAil PERIOD' JWNf. I'~~
TA~PAYER IDENfIFICATloN NUM.CRI 23,,::1:172
GARRETT ELECTRONIC~ GORPORATION
14j1 ial;;~RY AVE
NEW CliMBERLAND PA 17070-2036-491
,
ANY MINUS aCLO~ S'~NIFIES A CREPIT AMOllNT ow_
,
AGCOllNT Il~~,ANCE'
ACCRWED INTEREST.
ACCRWED PENALTY'
ACCOWNT BALANCE
PLWS ACCRLJAL.SI
,41,i5Z.4.311-
0.00 As OF 09-Z~.94
0.00 AS OF 09-Z3-j14
41,I5Z4.31'1-
RETURN NOT PRESENT FOR THIS ACCOllNT
TRANllACTlONS
,.
. .
tlF
QOO~.' rflp01~6~ l814U1J~47 :3"~:8~1~~
. f'A('i~. NO' ')001
,
1 c,'"
..Id
Ii'll ~MP~OYEC ~314UI144;
PRINT PAT~ Q9.IG.;f
TAIl Pl;RIGI), l)~\: 19'ge
TAKPAY~R IO~NTIFICATION NUMBERI ~'''~~GZI7Z
PATE REQU~~TEO u~"17"'6
~'I~RM 1~liMIilERI 940
GARRETT E~ECTRONle~ CO~POnATION
149 Gl:ARY AVii;
NEW CLJMtlEnl.;\/l~ PA 17070. ~O:;l~- 491
--- ANY MINUS IilELOW GIGNIFIEa A CREOIT AMOWNT ...
,
~,:!I6:),17
44,77 A~ OF Q9~~~'9~
IG.Z6 A~ OF Q9-Z~-94
ACCOWNT llAt.AlICE,
AGCRU~D INT~RE~T,
ACCRUED PENALTYI
A";COUNT IilALANCE
PLUS ACCRWALS,
~,o\.Z6.Z0
rAX PER TAXPAYER'
::i ,'.:.lil. <:4
, ,
CJ6-Z1-96 RET~RN DUE DATE OR nETURN RECE:IVED OATE (WHIC~If;;VErj IS LATER)
)8-19,,96 PROCE~SING OATE
TRANSAC Tl eNS
CODE
ll!iO
I ,.I,.
ISo
t.r6
196
186
E)(PLANATION
RETURN FILED ~ND TAK ASSESSEl)
LATE FILING PENALTY
or:;POSlT PE;NAL TV
PENALTY FOR LATE PAYMENT OF TAX
INTEREST ASSESSED
O~POSlT PENAL TV
"
.,
. ,
"
PATE
Qe-19-96
Qh'H"'l/
00-19-96
01>"19"91$
Oe-19-96
09":;:9"%
, ,
MONi:;Y AMOUNT
(IF APPLICAEiLl;)
3,6!l1,2:4
ElZ 1.6:3
366.12:
IZ7.79
Z14.9:;1
18Z.66
,I I'
,
t.
I!!P,'~ 1M' ,.. ,..
iiiiiliiiii."N ,........
".,..""",,,..,.,, .,. ..... ......n..' ...""."
III11M1Mun' " QYIMUI
*,
-...-
"'..,....,.._,. .....-t.....
u..".,.
HOTlOI 011 ~11""'NTIDIT""INATlO"
'AIII'T ILleT.ONICI
COlli ..
11" '.AI' AVI
HIN CUNII.LANQ 'A 17070
. ~ -"V, ".. WI TIII_ ~ '"
1IU, .J (nn 111"1111
I.D. NO. 1'''11'1171 fA
TA~ MOTICi NO. Tla~14 "01
'TOT~L DU. flO,000.20
.", MIl ... .
u" '_"
--
,
. ' . .,. ... ..., -...- . -.......... uw.I .-.... WI1'II Mv.r . .....6'
....... '" 'IT . ......-__...
.----.--.....-
Ta ...".. ......" MNU.. .....
'11414 "av II I'"
,...a.
II"U""
01"11""
I,".~,.
T~,", ef 'U
INT
aI-2211171
;.1.
TOTAL TAX LIAIILITY
INT....T DUI MITHIN QUA.TI.
TOTAL D.~D'IT'/C.'DITI
IALANel . AI UP 11-01""
LATI PlNALTY
UNDII'~Y".NT 'INALTY
~DDITIDNAL INTI..IT
LATI DIPOIITI
CLAIHID OVII'~YNINT
ANOUN' OW.DITlD TO IlIXT QUARTIR
TOTAL LIAIILITY AI 0' 11-11""
1.141."
71.0~
.GO
I, 12a.17
1.na.71
2,"1.41
747.10
,GO
,00
,00
U,OOD.2D
to _...__ _ .._ ....
..-.'''..-....
....
~LTVluNa.R~AV"INT-. I 'l.eINT 'IR ~aHTH. MAXIMUM ID 'IRCIHT.
..e. ..IN " T~X AC?
" ,... ......1 'I ""'__, NV mAl. _ __ - -.. _ _
11........4' 1 ~'\M ...., - ." 1If_._. ,
u.,..." .IIU1IQ ,..,"'_ UO.DOD.IO
If........ .. _ t". ... ~~~.., ...... f............... ,...... _ .......... ... -.. .. _. NIl..
"'- .... -.. - _ ea_.. __ ..... .. . ........ .. ..... "'" _ _ _...... 11_ _ .. _.
... If _ ...... _..... r r _'"
,.... ... ;1'
- _ c_ _... ea.a.
~ . I,
'.
:'...' , Exhibit C , .
-~""~~.n~~ ~~.,~.""."
.I'..TNINT 0' IIIVIHUI
*'
-...-
:.!!!~~ ..,.... ,-
~.. J'*'M
7.1-11-"
MOnal " II....IMIHTIII.TI....INII1I0N
I""RITT ILleTHONIC,
CO." . .
I'" llA"Y "VI
NIW aUM'I"LANO 'A 17070
...,..........., ..... ....'
IN'
.. WIll ....v, PU,UI .. 1111 "1." AIM .
~ (717) 71.-ea71
I.D. NO. '1-2'12111 IA
T~X "OTICI Na. T..411 '10'
TOTAL OUI ....01, ill
.
.--
'. ',....
"
NIIIII'f ,... .... .
WI &17"". .. .'... ~l""" JMIl]!.J~~.......
Tu N.U.. "'_Ir ...nint hi..
'11411 NOV II 1'"
La. I..
,.,.1....
04-U-,.
"-ID-"
I, O. H.....,.
aI-I"ln 72
TOTAL TAX LIAIILIT'
INTI"IIT aUl'WITHIN GUARTI.
TOTAL DIPaIITI/CRIDITI
IALANel Aa 0' 07-'1-"
LATI PlNALTY
UNDI.'AYHI~T 'INALTY
ADDITIONAL INTI"II'
LATI DI'IIITI
OLAIRID OVI"'AYMINT
AHOUNT C.IDITIO TO HIXT QU"RT..
TOTAL LIA.ILITY AI a, 11-11-"
.
0'._'''''--...
...'." -- '. ........
I"ALlV.UNDI.'AYMINT-- . 'I.CINT 'I. HONTH. MAXIMUM .0 'IRCINT,
..a. 'IIH 0' TAX ACT
--..--
...... . .. ...--
. ......
, .., m.. .. __
..........., U-II-"
Ift'II'" T
.
lWf'" ..
.
Tpl If Tu
EMT
'.IUI...
14.0"
1,,,'.11-
"."',11
l.nl.7.
2,271..1
11I',10
.011
.00
0110
.,60'.;U
....aa.21
t ... .. ..- ... _ .l ... ....~ ................. _ ....... ...... .a __.. .. .u... ... ... *". .. _, ~..
- Wi -' ., _ -' __ .. ~ ,... ., 0 ...1lIU .. f.... 0." _ _ -..-..... JI_ _ .. _.
II.. Ill. _ ... ....._ ... __u....
.... _ c_ _... _I,
. "'I J l~'
~""
""-',"
.f"
.....~ . "'." r.-
IiliWiiir."N I........
........... ......,"''''"' '" "r "........,.. ,""."
"'.TN"" ." ..V"""
tilt
-...-
....no. 0' AI"'IMI""DITIIUllNATZON
,
.."., "..".,,111 ..... "'".
U-I'~"
'A~~'TT 'L'CT~aMJCI
ca., , .'
14' IIA~Y AVI
HIW CUM"~LAHD 'A 17010
. WIll ......, ....... ... ". ....... .... ..
~.... (111) 11.-la11
I.D. Ha. 11-1,.,17. IA
TAX NaTICI NO. T1141' '101
'TOTAL OUI UO,......
".., - "" e
..... - " .- It, an,.....llJ~~_ .~_ ... TIll.,.... _,~... N~. ,,"M
- - I, ~. ~.""__
r.. HeU.. """"'" ....1"'- ..~.
T"41' NOV III'"
Perl"
17-01-"
.,-10-,.
I. D. ......
Tp. .f Tn
'I-unn.
1M'
~
TOTAL TAX LIAIJLITY
INTI.II' aUI NITHIN QUARTER
TaTAL OIPOII'I/CIIDIT.
IALANCI AI 0' 10-11-"
LATI "HALTY
UHDI.'AYMIHT 'INALTY
ADDITIONAL INTI II"
LATI aIPlllTa
CLAIRID aval'.VNIN'
AHOUN' CIIDITla 10 NIX' aU.ITEI
TOTAL LI..IL1'V AI 0' 11-1'-"
'."4,1'
to."
.00
1,'....04
1,111,60
.,777.1.
140.14
,00
.IUI
.IG
la,IIII.11
--......
"
,. ._'.._~...- .' ..-.
'OALT't. UNII.,.V",",-- . ...IUIINT 11I11I Ha"TH, MAXIMUM 10 '1IlICINT.
'Ie. 111M 0' TAX ACT
-
.. AlIlNI..." .. "'.-" ''''' mM. _ .....
, ,
--..-.....
. ..... .. '" .....,.. . .
.".....- mt........ U-II-" "111/II,, TAl_ UO.111,1I
. ... .. ... .. __ . .aWl ... ........... ... _ .lIe . -......... ,... .. _ _...... __ _ __. _ __ ''''~
1_ flIU _. _ -a .._......_ _,. .,...........u...... _ _ __, '1_ _ __
...1If"".____~I. ... .,
"'.hlA ..
__1---_-.
." I If..
".
"'I.' t. j
.
f'_ ,
::i!~~"''' ,.
IiiiWliili':"M ........
"'......~....,...." .", ",."".'110."""'''
HItAII,.", ., an,"UI
'"
_..1'"
.... """.'" ..., .....
u-,,-,.
MOn.. ., A....IQHTIDIT.IIM~NATI.N
IAII.TT ,L.eTIONIOI
COlli' ..
'4' ""1'1 AV'
NIN GUM'IILAND 'A ".,.
.. ,.. a...'. PUMlI lIII TM tl --p.......
mlfl.. (Un 1..~!!I21l
I.D. NO. a'~2al'172 III
TAX NOTICU NO, T1241' '104
'TOTAL DUE 'II""."
...... -..... .
I-L".~
~ ... . '.... ~~ lI_~RI1"" ~ ..,. .... ........ mil ....., . ~
I I
-
T.. N..'.. ~r
TlI4'"
IllIU'nl ...
NOV " It"
'.r'.
n-n-"
II~U-"
I. D. .......
TlIlI' If T..
2I~2211217a
'"T
I
,
TOTAL TAX LIA.ILITV
INTIIIIT DUI MITHIN QUAITI.
faTAL DI"IITI/C..IIT.
IALAMCI AI 0' 01-'1-"
LATI '.NAL TV
UNII.'AYM'"T 'INALTY
ADDITIONAL I"T....T
LATI DlPllnl
CLAINID OV"'A""I"T
ANOU"T OIIIITID TO NIXT QUAIT..
TOTAL LIAIILITY AI a, ""~I'."
,,4U,41
",4'
.00
',IOt,I,.
",602,11
1,1011,,,,,
47',21
.aa
.00
.00
11.''',611
.. ..-- .... -,.-, . " .,'.., ....
"
"MA~TYIUNDI"AYHINT-- I ,..eINT 'I' HaNT", MAXIMUM la 'I.CINT.
lie. '.,N a, TAX ACT
-....--
-.... ---
U~II-" .,.. "'l mM." Ul.'''...
" - '"... lit _ I.'. ... ....._.., _ _ f..... __ .._ ,. _..... _..... _ _ _. .. _. __
'I_ l\olI _.. _ __ ............... _. .. . UM.&u.. ._ .... _ _ __..... f1_ .. .. _
... of .., ... .. ...... _...
" .l4o >
"'- - ._ - 'No.....
. 1/.:'. ."
"'1"" ..
"
lh'_"
~
301)7 R08EMONT AVENlJ~
THE WEST SHORE TAX BUREAU
P.O,80X65e
aMP HIUt PA 17001-0000
phclOe (717) 7~I'4l/Q2
. "
Aau 'L~W, 0ImII
....11.[0. . 0lIp
1.~Aw .
)we 1.' .. 'Al7070
, .
IlqIio)w AM&. 1H1n1f,
~"""""1l, 1m
.......' UN AIJH(lIt Qtr) Ta. "" ~... .......... Oat
0. Mr. CIIaIII:
OOfn6'N, ."'5fr-"ltlld"~~L ._...toJ\'lll......I"'..I!W6(...Q)looII
_.... w.........-=.: ....DOt........... pI.JIIIIId'" et301H,
W... .... "'nf 111 ~)'lllI. Ilr~ I"' . I!JH(II' Q) ... JIIIlIIIy ........
. "~~r"".""'1I11 ' 11 .
r .....1 ..AD 1 1.IJn.~&r-1
r J '!lJ1 hyli' .... af .,..,..11IIII6... lIlY ....Iiw"..... tIua JbI
. J Tl."'._-- . . .................
11 ,I',,, 11 ........at...._ar..lllplidla..u.dutdalll.
w + ~'fY. + ~II~.. 'J'Q1AL
.", 11,"',16 +...,1 + ",UI .. 11,196.9'
ltH(1" Q) .1....21 + .Iut + 115,76 .. II, no."
~u__ __1M....... ....-... 011.1"'7.91 .......... bJ ~/13196.
.
......JW.. ....11 1Ir)'Gll' CU,L 1"...... hi to......., ~. yeN IDlY haw to
III '1 ..
......,.
...Ao.. nfX.o.- H (~,~,. ~, \.0-
W... M. B- I
D" f . AcGu . eo...
M*:AllIIfJIII_ .......r L .,,..,lffIf(.IM(/) "'_$II. M~,_ ~ ,....
"""'........ HIM.
rA'" dItS
Exhibit 0
3607 RI),EMQNT AVRNI,IE
THf; WEST SHORE TAX BUREAU
P,I). BQX fSijO
QftMp H'U., 1110 17001_0
PA YMlNT SCBIJ)t1I1l AQRlll\lINT
Phlm, (717) 7eH~2
, .
......w...
~~ --..--,
~~~C
\"C\ ~ ~""'" ~
"<\w\ ~o....o... ~"
0..
SIlliiI ~ /#
or
........ ~ ~'::l'1!Jh
"'IIOU' ir*.tI'Ii1........ clooumInIIlbt~...nt ~ IIId delft ~ fc1f~~ IQtd
M'_..!!' bf lWI8.....
T. YUI(I)'Q\aII\\Ir(.) J~ " \~Q.~ ')
Iu'-' nlla P~~I"~ P~lftt pa.
Rk~ 1, ~ ~ 7.
1jj(~ ~ ~ I,
~~ ~ll.\",~\ t.
, ,l
.. 10.
,. U.
.. 12.
P~llIll An\ll1IIIl
...
.-
,.... _~,.... apy"""" pllIIIII)o ..... w-.... and IIllIIt be noeiwd aalhll Bunau on tho ~ow
.... ~.... ... maIIIllMcb 1llJlbll1O. WBST,\8.,
IF" -pq-' ~....... .. nO! na* b)' dill due dMIe, . Crtmlnal ComplaInt may bo I\Icd .-w'
Ib, IIIpIJIr, 11111. CdnWI CClIIqlIainI hII bIIIl pI'I\'IlMIy tDed, an Ilij'ollllclllon wiU be made
....... ~. tit wtII bMIIw alonllll hIadaa II till DIIIricl JIIIlico 0fIkt an4 may Inc:rc..,
.... 1M.
. .
.......lbe ........ tnwlapa M baw prcMdId ClIr yvllI' pI)1lMDtI.
. ,
HOTS81 WJ!IJT SHORE TAX BURBAU
By. ~ "1M. r..\:>>c.\cu.
Call
0IIaIMI. T ...0 c."
D' .. . ..,......-
. .......
VE~JFICATIQ~ .
SubJect to the pen~hies Qf IsPa.C,S, SectiQn 4904 (rel~tlns IQ unsWQm
falsiflcaliQn tQ authQrhies), I, Richard H, Garrell, hereby declare that, as President of Q.....ett
Electron/CS CorporatiQn, Plainliffin the mailer herein, I am authQrlzed to make this VorlfleatiQI)
on behalf Qhald Plaintiff and that the facts Sill fQrtb In the fQro8QinS CQmplalnt are truo and
cQrreet IQ the besl of my knQwledse, in,fQrmatiQn lI,Ild bellof.
~#'~1t1t
RIchard H, Garrott ""'"
I ,I
"I I
."
,. I'
I
'I ~'
I
I
" I,
I
, of "
.,
" .,
I
I
I
"
, .
BRYAN S. WALK
ATT()/lNBr AT LAW
Pe<<mbci, 23,19'16
Genu'd 1, PI'lII'cik
Law., S.aruch &. P!tarclk.
2Q ErfQrd RQad Suite 2QS
LemQyne, PA 17Q4~
In Re: Garrell ElectrQn1c. and Lee Conwell
Dear Mr. Plsarcik:
IOfl),l n w MJ~lJT STRUT
IJAlllllllllliRG,I'A l?lIll
1'11C)Nlh (117) ~'..,,~
FAX' (717) ~."17?~
, r j
lam writing IQ infQrm you that I have not been aUlhQrized 10 accepl .ervico Qfthe
complalnt, whlch YQU IIl~ve I/ldicaled, will be llIed Ihl. week Qn behalfofYQur client.
..I
Sincerely,
6;~A4t.f~4
~~an S, Walk . .
"
.,
. f)Xhibit II
" ,
lAw" Se4ruch f/ PhQrdk
flrrQ,..Nn$ fIJ' I./IW
w. $COrr $1 fI"'~CfI
Clllfl,..O ~, PIM"'CI~
MICHflEL ". WIUON
~Q ,,,",Q,,"O ,..q"O
IUITl ~o~
~"'" p.ml.l~Wa,,1a 17CJ.#3
1711/ Wl~'OQOO
,,,~ 1711/ 01~'~~1/
.:rAl'luary 7, 1~1I7
Ql.'yan a, Walk
101l~U2 Walnut
tlarJ.'~spurc:J, 1'1\
ReI
atreet
17101
Qarrett ~leQtronios CQrporat~on
vs. Lee H; CQnwell
pear ~r, Walk,
Enolosed Please find a t~me~stamped copy of the compla~nt
f~led by my client ac:Jainst Lee tl, Conwell.
1\lso enclosed ill an envelope oontaininc:J a ua Fostal
aerv~ce Pomestio Return Reoeipt anQ a Receipt for certifieQ Ma~l in
ol.'Qer to etfeotuateservice on Ms. conwell. I request that you
torwarQ the complaint I usinc:J the aforesaid R~turn Reoeipt, to Ms.
conwell at her present: address, if known to you. 1\lso ~molQsed is
a cheok ~n the amount of ~7. 50 to oover the oost of mailin9 the
complaint.
In the event you refuse to forward the complaint to Ms.
conwell, please return the enolosed doouments within seven days of
reoeipt Of this letter.
GJPlaes
Enclosure
(10 RioharQ II. Garrett
E1xhJ.bit C
, ,
"
.,
, "
BRYAN S. WALK
ArrORN~r AT LAW
~
11l',II~ WAI.NIIT $lllllll'l'
IlARIII$BlIRq, fA mill
I'IIQNll: (717) ~~',"I~
I'AX: (717) m..m~
1-.n1lAlY 6, ll)l)~ .
Qerard 1. Plur(:lk, ~lIquiro
2Q I!rfQrd RQad
LemQ)'llo, PA 17Q4~
Pear Mr, Pisar(:ik:
. I!n(:IQsed, plellae find WI tho (:QrresPQnden(:ll YQII ~nttQ mo dated I-He). U~QI1Ulllloly, I
IlIIU1Qtl:()mply with yqur requosttQ fQl'Ward tho (:QmplalnttQ my (:Uent. I am rotumlns .u
materials tQ YQu.
Sincerely,
tS;/t:~~
Qryan S. Walk
"
IIxhibit t)
. ," ,
lAw"" S'4l'Uch S PI.arclk
IIrrOl\NtY5 I'IT LAW
W. 5COrr HII.UCH
C~I\I\I\l) ~. ~1ll'lIlCJ""
MIC~IA!L ~. WI~50N
,
aQ lll,aRI) RaAl)
IUITI ~Q~
""'\CY,1"W' h/l"",lwJU4 J ?01~
l/III ~/~'QQQQ
'^~ l/IlI ~/~'l'lI
,
Qooe~~e~ ~~I ~~~~
I tls P'.;>st{\l I'ljj);''1,ir.'~
Harr1ijburg Ma1n Qtf1qe
Crqqkeq Hill Rqaq
Harrisburg, PA 17110
ReI Lee H. Conwell
11~4 Hi9hspire Rqaq, Nq. 1
Harrisburg, PA 17111
pear Bir/Mijl
Our offioe is in the prooess of f11ing suit against the
above-namod individual. Please provide the forwarding adqreslI
. wh10h yqU have been given. X have enolosed an envelope for :you~
use in return1ng the informatiqn to me.
Thank you.
oere.l~/~7' .k-
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lilnolosure
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CJlRTIFICATtl QF SERVICl!
I, Qerllrd 1, Plsllrcik, ~~uir", hereby certllY Ihlll Illrue IInd CQrrecl CQPY Qf I.he allllched
MQTIQN fOR ORPl!R DIRECTINQ SEIWlCE OF PROCESS PY PUPLlCA;TION WI" served
IIJl<1n lho fQUQ~n8 individlllll by Rlllllins by U,S. Flnl CIlIS4 MIIU, PQSllIse prepllid. Qn Ihls llilh dllY
Qf1anulll)', 1997: .
Qryan S, Walk, ~sq,
108,112 WalnutSI.
Jlarrlsburj. P A 17101
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Qemd 1, Pisarclk, squire
20 ElrfQrd RQad, Suile 30~
Lemllynll, PA 17043
(717) 975-0liOO
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QARR~~~ ~L~C~nqNIcs
CQRPORA~ION,
I1la~ntH f
Itl I),'JI);; COlllW O.1i' C04'l~ION [lLElMI O~'
CliNUElRM1Hl COllN'l'V, [lIlNlISVLVAI'lJA
v.
CIVIL ACTION ~ LAW
LEEl II, CONWElLL,
Defendant
NO. 9q~7QQ5 CIVIL ~ElRM
I!:'
~N RE I DBIi'ENDAtI'l' / S PR~[,INUlARV OEl,mTIONS TO
PLAItlTIFf' S S~COND AMENmm CONPI,AIN'l'1 and
. PLAIN'l'IFF / S PR~[,IMUlARV OBJECTIONS 'ro
IIEF'ENDANT / S PmuJ.l:lItIARY OllJEC'rIONS
ElEFORE BAYL~V and OLER. JJ.
ORDEn OF COURT
ANQ NOW, this t"~ay of Septempar, 1997,llpon oOnllideration
of Qefendant;.'1I preliminary okJjeotionll to Plaintiff/s lIeoond amended
oomplaint, and of Plaintiff'1I preliminary objeotions to Defendant' s
preliminary objeotions, and for the rehsans stated in the
aooompanying opinion, it is ordered and direoted as followsl
1. PlaintHf's
preliminary
opjeotions
to
Defendant's preliminary objectionll are dillmislled.
2. Defendant'lI p~eliminary objectionll to
Plaintiff' II lIecond amended complaint are lIustained in
part and denied in part;
a. Defendant'a motion for a more
,.1
speoifio pleading all to Count I (breaoh of
oontraot) is denied I
b. Defendant's demurrer to Count IV
(negligent misrepresentMtion) ill 1I11lltainedl
and
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llefendant;/a
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de~lurrer to Count
(fraudu~ent miarepreaentation) is denied.
:j, ~~aLtif f is granted 20 days Hithin whioh tq
amend the oomp~aint as to Count IV (ne'.lH'.Ient
",iereprel!entation) to alle'.ll'l an affirmative ne'.lliCJellt
misrepresentation, if it oan do 130/ in the absenoe of
Buoh an al~eCJation, Count IV shall .he deemed diamieaed.
llefendant; is granted 20 days fo~~owinCJ service of such
amendment, or fo~~oHin'.l the expiration of the time for
fi~in9 the Same, to fi~e a responsive p~eadin9 to
V~aintiff/a oomp~aint,
~'{ 'l'1I~ CQU!\'l',
;f.
Gerard ;f. Pisaroik, Eeq,
LAWS, S'l'ARUClI & PISARCIl<
Suito 305
20 Erford Road
Lemoyne, PA 17043
Attorney for P~aintiff
aryan S. Walk, ~sq.
112 Wa~nut Street
Harrisburg, PA 17101
Attorney for Oefendant
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CQRPQRATJQN,
llbintiff
Ul 'I.'UEl GOl}~T Qf' CQM.t<lQN Pt,flMl Qf
Cl}WIlE,R~A~D CQUNTY, Jil~ltUlSlILVj\NJI\
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CIVIL ACTION - LAW
~IH: JI. CQNW~~L,
DefendAnt
NQ, ~Q-7005 CIVI~ T~RM
IN RE 1 DE~'ENDAN~" S PRLlI,IMINARY O!J.1ECTrONS a;sJ.
PL~IN'l'H'F'S SECOND AMENDED COMlilI.AINTI and
PIIAINTIFF'S PRELIMINARY OBJECTIONS TO
DEFENDANT'S PRELIMINARY OBJECTIONS
Illi[QREl BAnEY and OLER, JJ.
QET.NION And ORDER OF COURT
Oler, 'I" September 11, 1~97.
This civil case arises out of an employee's a:J,.leged failure to
file certain tax returns And remit certain taxes fqr her employe!;',
anc;\ qut of her aUeged concealment of the Same. The employeI:'
(Plaintiff) claims dAmages from the employee (Defendant) in excess
qf $175,000 for interest and penalties assessed against it and fqr
expenditures (such as bonuses) made as a result of its
misapprehension of its financial position.
For d~spos1tion At this time are (al Defendant's preliminary
objections to Plaintiff's second amended complaint and (b)
Plaintiff's preliml.naryobjections to Defendant's preliminary.
objeotions, For the reasons stated in this opinion, Plaintiff's
preliminary objections to Defendant's preliminary objections will
be dismissed, and Defendant's preliminary objections to Plaintiff's
complaint will be sustained in part and denied in part.
STATEMENT OF~
The faots alleged in Plaintiff's second amended complaint may
be summarized asfoUows. plaintiff is II Pennsylvania business
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NO. ~~-700~ CIVI~ ~ERM
oq;rpo;ration whioh at aU timo;ls ptlrcinent tq the present aotion
emplqyed Oefendant as its offioe manager. One of Defendant'a
duties was to fUe feder;al, st;ate and lqoaJ,. withholdin9 tax for;m~
and t;q remit the withheld ta~ea. For si~ quarterly periods in 1~95
and the first half of 1~~6, Oefendant failed to file the ~eturns,
failed to reJnit at least llome of . the ta~es, and "willfully and
malioiousJ,y" oonoealed these dereliotions from Plaint.iff. Lqssea
in s~oeS/3 of $175,000, inoluding about $tS4,oOO in intereat and
psna1tie/3 assessed by the taxing authorit.ies, were sustained by
Plaintiff as a result. Defendant's employmqnt with Plaintiff
tsrminated in ~uly of 199~ after; her oonduot wasdisoqveretl.
Plaintiff's second amended oomplaint oontains oount", for
br.saoh of an ot'al smployment oontr<\ot (Count I), negligenoe (Count
II), breaoh of a fiduci<\ry duty (Count III), negligent
misrepresentation (Count IV), and fraudulent misrepr;esentation
(Count V). Dsfendant's preliminary objeotions consist of a motion
for a more speoifio pleading as to the olaim for breaoh of
oontraot, a demurrer as to the olaim for fraudulent
mierepresentation and a demurrer ;!I'" to the olaim for negligent
misrepresentation. Plaintiff's preliminary objsotions to
prs1imina;ry objsotions ars based upon an allegsd waivsr due to the
omission of these objeotions from an earlier set of preliminary
objsotionsl neither party, howeve;r, has briefed Plaintiff's
p;relimina;ry objeotions.
2
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Motion for a more s~eoifio pleadino
breaoh of oontraot
~q. ~~~7QQ~ CIVI~ TERM
DISCUSSION
Plaintiff's prelimirary Obieotione to
Defendant's Prelim~nary Objeot~ons
limier Cumberland County flllle of Prool;ldure 21Q~7, "~i I UUIlS
raislld, but not briefed, shall be deemed abandoned." 1 Plaintiff's
~reliminary objeotions to Defendant's ~reliminary objeotions will
therefore be dismissed.1
Defendant'e PrelimiQary Obieotions to
Plaintiff's Seoond Amended Complaint
olai/ll. "The question to be deoided ~Ihen a ~reliminary objeot}on in
the form of a motion for a more speoifio ~leading is interposed."
is whether (the) pleading is suffioiently olear to enable an
oppolling party to prepare a response ...," 2 Goodrioh-Amram 2d
S1017(b) 121, at 265 (1991).
Two IIituations whioh warrant a denial of a prelimin~ry
objeotion in the hature of a motion for a more speoifio pleading
inolude when "the objeoting party may be presumed to have at least
~
Rule 210-7, ado~ted November
1986, Rules of Court of the Ninth
County, Pennsylvania, April 1995,
1 These objeotionsl which were premised upon the dootrine of
waiver as noted in the text, d not appear to have been
meritorious. Although Pfilnnsy1vania R is of Civil ProcsdurE! 1028 (b)
requires that all preliminary objeot ons be raised ~t one time, the
rElsu1tant waiver doctrine does not a ply to preliminary objections
following a voluntary amendment of a oomplaint in response to
initial preliminary objections. Commonl{ealth by preate v. Events
Int'l, Ino., 137 Pa. Cornrow. 271, 585 A.2d 1146 (1991).
7, .1985, effeotive January 1,
udicial District, Cumberland
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Nq. ~~~7QQ~ ClVI~ ~~RM
a~ ll1\ICn information aa doeiil toe pleader ... (and where) t;l1e
objecting party aeeka toe pleading of evidence." !i Standard
~ennaylvania Practice 2d ~2516Q, at 17Q~71 (1~~3),
"In gene~al, when a party atates a case in a manner that fully
advisea an opponent of the nature af the case and of the matters
with which the opponent will PO confronted at trial, there is no
need for a ll1otion for a 1l10re specific pleading/ tho opponent ahould
/leek discovery if he or she needs more information ...." 2
aoodrich~~ram 2d SlQ17(b)124, at 266 (1~911'
In the present case, Defendant maintains that Count I of
Plaintiff'a complaint, for breaoh of contract, "fails to clearly
and accurately set forth the precise terma of the oral contract
which e~iQted between Plaintiff and Defendant."J In alleging,
however, that Defendant was employed by Plaintiff as its office
manager, that among her duties was thut of filing tax returns and
remitting taxes, and that ahe breached that duty for six specified
quarters in 1~95 and 1996, Plaintiff has indicated the pertinent
terms of the oral contract in sufficient detail to enable Defendant
to prepare a response. The area i~ one in which Defendant may be
presumed to have at least as much knowledge as Plaintiff, and a
morfil precise understanding of Plaintiff's view of the parties'
agreement may be obtained by liay of discovery.
Preliminary Objections of Defendant, at Seotion II,
paragraph 2,
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NQ. ~G~7QQe CIVIL TeRN.
Demurrer - fraudulent misreprea,ntation olai~. "In order to
,
sustain a demurrer, it is tlllsential that an ollPontlnt' s pltladin'.1
indioate em its faoe that his [qr her J qlaim
,. .
oannot l:Je
sustained. The question to l:Je deoided is '" whether, ullon tbe
faots averred/ it shows with oertainty that the law will not uphold
the' pleadinq." :! Gooddoh~Amralll 2d SlQ17(b)12"1, <It 271 (1991).
,
The Pennsylvania Superior Court has stated the followin'.1 with
rtlepeot to the tort of deoeit or fraudulent misrepresentation I
The elements of a oause of aotion of
fraudulent misrepresentation are.. ( 1) a
misrepresentation I (2) the fraudulent
utteranoe of itl (3) an inttlntion that the
viotim will be induoed to aot on it I (4)
justifiable relianoe on itl and (5) dama'.1e.
Druok v, Pennsylvania National Insurance Companies, 44~ Pa. Super,
22, 29, f!72 A.2d 1335, 1338 (oitations omitted), appeal allowed,
e46 Pa, 459, 685 A.2d 1390 (1996).
In the present oase/ Defendant maintains that Plaintiff "has
failed to allege ite averments of fralin with the requisite
partioularity /" that the averments of fraud "are mere le'.1a1
conolusions/" and that "Plaintiff's Complaint fails to allege
speoifio faots whioh, if true, would prove ... the intent to
induce, and a justifiable relianoe on the misrepresentation.'" For
several reasons / Defendant I S demurrer to Plaintiff 's olaim for
fraudulent misrepresentation must be denied.
Preliminary Objeotions of Defendant, at Seotion I,
paragraphs 8-10.
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NO. '~~7005 CIVI~ T~RM
First, a olaim should not be striok~n or dismissed for mers
l.aok of speoif.l.o.l.ty, See ~ OQoddoh~Amram ~c,\ !;1017(b) ll~, at ~5~
(1991) .
SeoQnd., a fraudulent In.LBJ;ept.~f;HlJItation il1volvss "a
'knowinc.,J' or a 'reokless' oommunioation of a misrepresentation",'
a "conqealment of a material faot oan amount to oulpable
misrepresentation, no less than an intentionally false statement.'"
Pli\intiff has pled that Defendant "If!llfully and malioiously")
oQnoealed from Plaintiff her breaoh of a oontraotual duty to file
tax returns and remit taxes on its behalf. Plaintiff has, it is
believed, averred more than a mere legal conolusion as to the
element of a fraudulent utteranoe in its aotion for deoeit,
,
Third, in conneotion wLth an intention to induoe aotion upon
the misrepresentation, "[al result is deemed to be 'intended' if
'the aotor either aots with the desire to nause it, or aots
believing that there is a substantial oertainty that the result
would fol.low from his oonduot,'" rvoodward v. Dietrich/ 378 Pa,
Super. 111/ 128 n. 7, 548 A.2d 301, 309 n.7 (1988) / quoting
Restatement (Seoond) of Torts S 531, Conunent C (1977). Plaintiff
, Woodward v. Dietrich, 378 Fa, Super. 111, 126 n.5, 548 A.2d
301, 308 n.5 (1988).
· Bruck v, PeTlnsylvania Nllt'l ITlB. Co./ 449 Pa. Super, 22,
29, 672 A,2d 1335, 1338 (emphasis added), appeal allowed, 546 Pa.
459, 685 A.2d 1390 (1996)/ SBB Restatement (Seoond) of Torts S550
(1977) / of. Gibbs v. Ernst, 538 Pa. 1~3, 647 A.2d 1182 (1994),
) "Maliae, intent, knowledge, and other oonditions of mind
may be averred generally." Pa. R.C.P. 1019(b),
6
NO. ~6R7QQ5 CIVIL TERM
has pleaded that Defendant ~liUI thu employa03 ra\lpcmaible for fil.inlJ
t;ax returns and remittinQ taxee, that for SiM oonseoutive quartere
she failed t,o perform he. duty in lJhh rospeot, and that t1hc
willfully and malioiously oonooalod this faot from Plaintiff I a
fAir reading of the oqmplaint dOOll not support the proposition that
no expectation by Defendant of ho~' employer' II relianoe IIpon the
misreprssentation is pleaded.
finally, with respeot to tho pleadinQ of a justifiable
relianos upon the misrepresentation, Plaintiff haa averred that
Oet'endant Wae its of f ioe manager, that IIhe was the employee
responsible for filinQ tax returns and remitting taxes, that she
oonoealed her failure to do 00 for a year and a half, and that
Plaintiff suffered peouniary losses by virtue of ita relianoe upon
her proper exeoution of her dutiea. A company's assumption that
its employee is not oonoealing tax violations is not an
unreascnable one, and a pleading whioh indioatee that the oompany
aoted upon suoh an aeeumption would seem to be suffioient in terms
I
~,
of alleging a justifiable reliance.
Fcr these reasons, Defendant' a demurrer to Pla.intiff' s olaim
for fraudulent misrepresentation will bo denied.
Demurrer - ne<1li<1ent mil1lrepresentation olailo.
Ne~liqent;
misrepresentation haa been defined .in the following terms I
One who, in the courao of his business,
profession or employment, or in any other
transact.ion .in wh.ioh he has a pecuniary
intel"est, Buppliou false information for the
7
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NO. ~~~7QQ~ CIVI~ T~RM
~uidanoe of othe~~ in thei~ bueines~
t~ansaotions, is ~ubjeot to liability for
pecunJary lose caused to them by thei~
justifiable ~elianco upon the info~mation, if
he fails to e~ercise reasonable ca~e of
cQmpetence in obtaining or aOlllllluniqatinCJ the
information.
Relltatement (Second) of '1'orta S !j52 (1917) (emphasis addsd)1 SevJn
v. KeJ,ahaw, 417 Pa. Super. 1, 13, 611 A.2d 1232, 1236 (1~')2).
Negligent misrepresentation is a substantially different tort
from fraudulent misrepresentation. The latter "involvea either a
'knowing' or a 'reckless' cOIIUlIUniciltion of a miarepressntation,"~
The formsr is /.I misrepresentation Ilhioh arisea from a want of
"reasonable care or competence in obtaining or cOllulIunicating
information. "'
6
Fraudulent misrepresentation has been held to encompass an
intentional concealment of a material fact," for obvious policy
reasons. But negligent misrepresentation involves a supplying of
false information under circumstanoes of a far less culpabl,e mental
state. The policy considerations which have led cQurts to equate
a fraudulent nondisclosure l'lith a fraudulent misrepresentation are
less compolling when the issue is whether a merely careless failure
to discover and/or disclose a fact is the equivalent of a negligent
· Woodward v. Oietriah, 376 Pa. Super. 111, 126 n.5, 546 A,2d
301, 300 n.5 (1966).
,
10
Id.
See note 5 Buprll and aCclompanying te~t.
NO, 96ft7QQ~ CIVIL TSRH
misreprellentatian. ShQuld, far inlltanoe, an allllaoiate 'If a law
firm who overlaaks a 'lase in researoh be held liable 'In a theor~ qf
ne')H')ent misrepresentatiqn when the O<\lle ia amittl;lr,\ from a
ml;lmarandum uPQn whioh the firm felies ta its fillLlnoial detriment?
Althauc;th it b true that OaUl3eB 'If /lotian may be pleaded in
the alternative in Pennsylvania," the 9ist 'If Plaintiff's
misrepresentatian alle9atians in thiB oase is that Defendant tailed
ta file tax returns and remit taxeB on behalf of her employer for
a ~ear and a half and intentionallyoonoealed this faot from the
employer durinC) that time. IHthaut BuC)gef/tin9 thilt under na
"
oiroumstanoes oQuld il ne91igent omissian oanstitute the tort of
negligent misrepresentation, the oaurt daes not believe that the
present pleading of a nandisolasure in the oontext alleged will
support suoh a olaim.
The oaurt will affard Plaintiff an appartunity ta amend its
pleading with regard ta neC)ligent misrepresentatian ta aver an
affirmative negligent misrepresentatian an the part 'If Defendant,
if it is able ta da Sa. ~ar the fareC)aing reasans, the follawinC)
order 'If oaurt will be entered I
9
ORDER OF CotJR:I:
AND NOW, this 17th day 'If Septembar, 1997, upon oansideratian
of Dsfendant' B preliminary objeotians ta Plaintiff's seoond amended
oamplaint, !:.nd 'If Plaintif f' B preliminary objeotians ta Defendant' B
"
Pa. R.C.P. 1020('1).
., (rl
. r
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NQ. ~~"7Q06 CIVI~ T~RM
p~el~minary ql;jjeotiqns, and. fq~ the reasqnll lltlltlld in the
lIoaqmpanyinCJ qpiniqn, it h qJ:dared IInd direoted as fql1qWlll
1. l'l.a!ntitf's preliminaJ:Y ql;jjeotiqns tq
Qefendant's preliminary ol;jjeotiona are dhm!ased.
2. Pafendant's pJ:el.l.minary objeotions tq
Pla~ntiff' s seoqn.d amended oomplaint arE! sustained in
part and denied in partl
a, pefendant' a motion for a IlIQre
speqitio pleadinCJ as to Count I (breaoh qf
oqntraot) is denied,
b, Defendant'a demurrer
(neCJliCJent miarepreaentation)
and
t,Q Count IV
ill sustain\!ld,
o. Defendant'a demurrer to Count V
(f~audulent miarepresentation) is denied.
3. Plaintiff ia CJranted 20 daya within whioh tQ
amend the oomplaint as to Count IV (neCJliCJent
misrepresentation) to alleCJe an affirmative neCJli<;Jtlnt
misrepresentation, if it oan do eo/ in the absenoe of
lIuoh an allegation, Count IV shall be deemed dillmissed.
Defendant io granted 20 days follol/ing seJ:vioe of suoh
amendment, or following tho expiration of the time tor
10
NO, ~6~7QQ~ CJVJL ~ERM
filinQ tha ~~m~, tQ t~lij A ~eoPQneive pleAdin~ tQ
~~Aintiff'e QQmplAin~.
Gerard J. Pieare~k, Eeq,
LJ\WIl, ll'l'ARljCII & PJIlI\RCJK
Suite ~Q!$
2Q Erfo~d Road
LemQyne, PI\ l7Q4~ '
Attorney for Plaintiff
Bryan S. Walk, Eeq,
112 Walnut Street
lIarrisburg, PA 171Ql
Attorney for Defendant
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BY 'j,'IIE CQljj'\'l,',
oj J. Wooley o~er/ Vr!
J, Wee ley Qler, Jr" J.
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OARlmn ~I/ECTRONICS
CORIIORATION, '
Plal,ntH}'
: IN nm COURT or COMMON PU.!AS
: ClJMQllRI.ANP cqUNTY, PllNNSn,y ANIA
V.
: NO. 96,700$
LEE! II. CONWELL,
Defepdant
,I
: CIVIL ACTION. LAW
A~SWF.R OF DEFENDAI'IT
AND NOW, comes Lee II, Conwell. by her allomey Bryan S. Walk, '
Esquire, and answers Plalntifl's Second Amended Complaint as tollows: ,
1. Admitted.
2. Denied. More accurately, Defendant Is Lee II. Conwell, an ndull
individual presently residing at4148 Nantllcket Drive, Mechanlcsburg. Cumberland
County, Pimnsylvanla, 17055.
,I
3. Admitted In part und denied In part. It Is udmlUed thatl'llllntlll'
nnd Defendant enlered Into on oral employment contructln or "bout September, 1988. It
Is denied thutlMilndunt wu~ empll)yed Intbe capuelly I)f "1\111 churge" bllllkkeeper. Uy
wuy Ill' lurther responsll. thll charucterl~allllnl)f bl)llkkeepllr liS "1\111 churge" is vUllue und
nonspccll1c. ('!)Ilsequenlly, Delilndunlls wlthl)UI knowledlle I)r Inlbrmutl()Il sufllclenlto
I'l)rl1\ a belicfus tl) the IrUlh ol'thls uverment and strlcl prol)fthereMls demanded ullrlul.
1\ is lurlher denicd, us sluled, Ihatl)elcndunt subsequently becumlllhe Ofllce
Adl1\inlstrutl)r lilr PluintilT. Mllrll accurutely, Defendunt becume lhll ()fllce
Administrator lor Jllulntill' in Ilr ubl)Ulthll yeur 1991.
4, Denied as slutel,\, More uccurutely, Delcndunt wus empll)yed l1y
I'lalntiffas Ofllee Administrator from 1991 until July, 1<J96,
S. De..,led us slated. Mllre aceun,ltely, pursuant to the Ilral
empJllyment cl)ntract, Dllfendant, us bllllkkeeper, was responsible tor routine n",uneiul
lunctlons, Upon becoming Ofllce Admh\istrutor, Defendunt was nlltlliven uny additional
clllnpensatlon nor WIIS she assigned any additional duties, .
6. Denlcd. 1\ is spceil1cally denied thul pursuuntto the orul
employment contract, Defendunt, us Ofllce Admlnistrutor, wns required to llIe 1111
necessary lorms and muke all requlrcd puyments Ilf wllhholdlnlltaxes to the relevunt
taxing uuthorllles on behulf Ill' Jllnlntifl: Including the Internal Revenue Service, the
I'ennsylvunill Depnrtment ofltevenue nnd the West Shore Tux Bureau. To the contrary,
Ills I'luintlff who bears the ultlmute responsibility of 11 ling suid forms IInd milking slIld
10, Admitted In pnrt ond denied In pllrt. It Is ndmitted Ihnt certnln
forms were not med ond eerlnln payments were not pnid. It I~ specincnlly denied thot
slIld fuilure WII~ a moturllll brench of the oml employmenl eontruct.
withhl)ldlng paymenls. It is dcnied Ilmtthe I)rlll employment contruct was eupllblc 01'
relllllrlng l)olilndnnltl) perform 1I duty which leglllly bell)ngs to unl)t'lcr~
7, I}enied. Aner rea~onllble Invcstlglltlon, I>efendllntls wlthl)ut
knl)wlc~lIe or Infor/llIlUon sufllclent to form u belief liS to the tnllh of the llvcrmc/lts 5"t
fl)rlh therein nnd strict prooflhercof Is dcmllnded IIttrllll.
8. . Admitted In purl und denied In port. It Is udmllled that slll~
Exhibil i~ allached to the SecQnd Amcnded Complaint. It Is speeincally denied that
Oefendanl failed to me soid forms in JIlllterlul breach of the oral employment contruet.
This averment is 1I eonclusionof IllW to whieh no further response Is necessary.
9. Denied. It Is specincolly denied that Defendnnt failed 10 me said
form and make sllid withholding payments In materlul brcach of the oral employment
conlraet. These overments ore cOllclu~ions of Il\w to which no further response is
necessary.
II. l}enlcd. Ane~ r~usonublelnY\lstll!ution, Pl'Iilnduntls without
knowledge Ilr inlimnUliQl) s\ltllelcntto limn u belief us II) the lruth of the averm~nts set
li>rlh therein und strict proofthercof Is demunded uttrlul.
12. Uenlcd. The allegutlons eonlulncd therein ure conclusilms of luw
to whieh 110 response Is nceeHSury. Iflurlher rcsponse Is re'lulred,1t Is specifically
denied thutlhe stuted lallurcs of Delimdllnt directly resulted In the assessment of penalties
and Intercst charl,lcs ugalnst l'luintlfl: To the cl)ntrary, the ultlmute respol)slbility of
filillg the stilted limns IIlld mnklng the suld withholding puymcnts fulls upon Plaintiff.
13. Denied, The ullegatlons contuined therein ure conclusions oflaw
to which 110 response is necessary. If liuthcr response Is required, the answer set forth In
purugraph 12 above Is incorporated herein.
14. Denied, The allegations contllined therein are conclusions of law
10 which no response is necessary. If further response is required, the answer set forth In
pur,agruph 12 above is Incorporated herein. '
15. Denied. Aller reasonable invcstll!utlon, Detcndantls without
knowledge or Intormalioll sulliclentto form a belief us to the truth ofthe averments set
lorth therein and strict proof thereof Is demunded atlrlal.
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20
Denied. The ullegutlons cont\llned therein ure coneluslons of law
16. Admllled.
17. Admitted in purt und denied III Pll1t. II is ildmilled ,hal a failure II)
llll,l suld li)rms could resuilln UIlsessment of subs\lllltlal pelWltles und Interesl ehllrliles
u~\linsl Plulntill'. II is specltlcully denied thatlM~ndant's lallure II) /lie sllld Ii)rins
resulted In penultles to I'lulntlff. To lhe eqntrary,lt was Plainllll'whl) had the uilimute
'rl,lsponslbillty of /lUng said torms und making said puyments.
18. Denied. The ullegations contained therein arc conclusll)ns of law
to which no response Is necessury. If further response Is required, it Is specll1cally
denied that any action or Inaction of Oefendunt was performed In conscious disregard of
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or reckless Indifference to the t'actlhut penalties und interest charges would be ussessed
ogulnsl Plaintiff.
19. Denied. The allegations contained therein arc conclusions of law
to which no response Is necessary. If further response Is required, it Is specil1eally
denied thut Defendant willfully nnd maliciously conceuled any slated fuilure to /lie said
forms und muke said withholding pllymenls.
to which no response is necessary. I f further response Is required, it Is specil1cally
denied that Defendant actively engllged in any type of concealment. Defendllnt also
spccil1cally denies thut she willfully and maliciously misled I'lalntlO'lIs to its true
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, I1nunclul ~l)Jlditlon. To the cllnlrury,IM,mdulllnever Intendc~, IlIlr did Hh~ uctln uny
mllnner which wus ~eslgned 10 mlHleud Plulntill' as to its Iru~ linunclul cllndithm, Insofur
a~ Plulnllfflncurred udditl<mul expense In the Umllunt slutcd, l)el~nduntls without
knowledl!~ or Inlimnntlml sufliclenl to limn u b~lIef u~ II) the truth of thl~ nverment. The
sume l~ theref\lre denied und stricl proofthereofl~ demunded ullriul. Finally, it Is d~I)led
thut Uelcndunl was .'t\llly uwure ut ult times" thut Pluintlff did not huve the ~Iuted l\lIJds
allegedly expended, Suid 1!llel!atlon Is 1\ conelusllm of lllw II) whieh '\I) I\.rther nl~pll'lse
Is required,
illill:l.IJ
BRIiACII OF EMPLOYMENT CONTRACT
21. Defendantlncorporutes by reference lh~ responses selliJrth In
Paragruphs 1 throul!h 20 ns thoul!h the sume were l\llty setlorth utJenl!lh herein.
22. Admitted In part und denlcd in purl. It is udmitted t1ll1t nn ond
employment contructed existed between Plnlntlif nnd Defendunt, It Is specilicully denied'
lhut said contract required Delcnduntto f1le ~ald torms nnd make slIld puyments of
withholding tuxes, By wuy of l\lrther response, Defendllntlncorporl\tes her unswers us
set forlh In l'urul!ruph 6 ubove.
23, Dcnlcd, The ullcgutions conllllned Ihercin ure conclusions ofluw
to which no respllnse Is necessury, If I\lrther response Is required, It Is speeit1cally
denied thuI UIIY 1Ille\lcd fllllur~ of Delilndunt con~tinll~~ u muteriul breuch 1)1' the l>rul
empll)ymellt ~1)Utruet.
WllHltlWOIU\, D':limdnnt demunds thut COllnt 101' Jlluintlfl'~ Seeon~
I
Amended Cumplllint be dismissed ulldJud~ment be entered bllilvl)r ofJ}ejimdant.
COli NT II
NEOLlOl\NCE
24. Pefen~ant Incorporlltcs by reference the resPQnses set fQrth in
Puragraphs Ithrl)ugh 23 lIS though the same were fully set I'Qrth at lenglh herein.
25. Denied. It Is speclllcully denlcd that as Office Adminlstrlllor,
Defendant hud a duty tl) l1Ie slIld tux ti,rms und make ~uld withholding tax payments to
the stated tllxlng uuthorities un behalt'ofPluinllll'. To the contrary, it Is not Defendunt's
legal duty to l1Ie suld tax forms and mnke said withholding tax payments, It Is Plllinll ft~
und only Pllllntift~ who possesses the duty, und Is required by law, to l1Ie said tux lorms
und make sold withholding tax pllyments, Defendant cunnot be ultlmlltely responsible to
per/arm n duty which Ie gully belongs to unother.
'I
26. Denied. It Is speeilically denied tlmt Defendant hud uny speeilled
duties pertlllnlng to her title 1I~ Ofllce Administrntor liS told to her by her employer,
<lnrretllHectronlcs Corporntlon.
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27. I)~nl~d. Aller reusonuble Invcstll!utlon, IMilndAntls wlthoul
knowl~dge or Inlomll,\t1on sufl1cl~nt h) limn u bellllf us tl) thlltrulh of thQ \IVerlllents sill
limh th~rllln und Htrl~l pmofthereof is delllunded uttriul.
WIIElUWOIW.IMilndunt demunds thul CI)untll 01' I'laintlfl's S~eon<J
Amended COlllpluinl bll dismissed undjudglllcnt be entered in tuvor ofOeliln<Jant.
g}lJNT III
B/lBACII OF FJOlJCI"-RY DUT'(
28. I)etimdunl incorporates by retilrence lhe responses sel forth In
Paral!,raphs I through 27 lIS though the sume were fully sellorth at length herein.
29. Denied. The ullegallons contulned therein Ufll eoneluslons of luw
to which no respons\l Is necessury. Ifturlher rcsponse Is required, It Is spe\lil1eillly
denied thul Defendant hud a I1duclary duty to Pluintlll'to tile said tax lorms und muke
said withholding tax puyments to the stuted tllxlllg nuthorhles. By way of lurther
response, I)efendallt incorporntes her unswer us setl~'rth In Puragraphs 6 and 25 above.
30. Denied. . The ullegatlons contained therein ure conclusions ,01' law
10 which no response Is necessury.
COlJ~TI'<
NEOLlQENT tAlSREPRESENT ATlON
I'.,
~ I. J)ellled. Al\er reasl)nuble hWestil!utlqll, Pel~I\llallt is wlthlJljt
~nqwledl!e ur Infi)rmathm sum~ienttl) limn u belief us to the truth qfthe Ilverments set
liJrth therein al,1I strict pruofthereofl~ Ilemanded utlrlal,
WHEREFORE, [MimdulIt demands that Cquntlll qf Plulntiffs Secqo<!
Amcnded COlllph,lint be dismissed and judl!01ent be entered In fllvqr qf Oefendant.
, 32. 36. The averments set fqrth therein relate to I'laintill's claim
for negligent misrepresentation. By Order of the 1I0noruble J. Wesley OIer, Jr.. dated
September 17. 1997, this cllllm hus been dismissed. Aceordingly,no re,sponse is
required.
COUNT V
FRAUDULENT MISREPRESENT t\ TION
37. Defendant incorporates by reference the responses set forth In .
Parllllrllphs Ithroullh 36 us though the same were fully set forth atlenllth herein.
38, D~nied. It Is spccil1cully denied thutlMilndunt wus fully UW(lre
Ihutl'llIlntiff would neither llIe said tux forms J\I)r muke sn)d withholdln~ lux pllymeJ)ts,
It Is further denied thutl)clcndunt "Intentionully concealed" lhu li1ctthut she had fuil~d to
/lie suld limns ul1d mllke suld withholding tux puyments.
31), Denied, An~r ruusonnble Investlgutlon, Defenduntls without
knowledgc or illli)rmutlon sufl1clentto form u belicf as to the slated dumul!es ullegcdly
suffered by I'lulnllll'und strict proof thereofis demanded attrlul. The rcmulninl!
avermel11s contl/fned therein lire coneluslons of luw to which no response Is nccessary.
WIIEREFORE, Defcndant demunds thut Count V ofPlnlnlilfs Second
Amended Complulnt be dismissed IInd judgment be entered in I~vor of Delendalll.
Respectfully submitted:
I'
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t. 'f" f .: _'~~:.''''~
Ilryim S. Wulk, Esquire
AlIorney for Defendunt
112 Wulnut Street
lIurrlsburg, PA 17101
(717)-238-5113
Allorney J.D, No, 63881
DATED:
It'. ),"\'1/",
i-, '",{I' i I I
!::ERTIFICATE OIl SElWICjI
I hereby mill)' that I am this dute ~ervlnl! u ~1)Py I)fthe 'i>r~I!I)lnl! documenl \lrQ)1
th\lp\lrsl)n(s) und in th\l manner Indlcuted bell)w, whl~h servlc\l sutlslles the requlr\lmenlij
I)f the Pennijylvanla Ruleij of Civil Procedure, by dcroijitiog a cl)ry of same In the United
States Mull, lIurrlsburg, Penn,sylvunlu, with I1rsloclasij po~tul!e, prepaid, as Mlows:
(Ierurd J. Plsurclk,l\squlrll
, 20 Ilrford R{)ud, Suite 30S
l.emoyne, PA 1704~
, ,
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ay:~~
n S. Walk, Esquire
112 Wulnut Street
Harrisburl!,I'A 17101
II'
DATED:
.();A r~"
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~Js;AIlQN
I, ~" H, Con......Il.lllv. ~~11 ~ fQr"l)l", PreUmlna.!)' Objllliltll1/)' ~ PJ.s"tilJ',
CQmlllllh,t lIIlr,\ l1...by ~f)' t/IA' the 'a~t, "t fl)r1h "'II If"e tq the biD" <If lAY MQwl,d",
Intwmll\clR and "eU.f, Thl. .t"'ltm~/)' i. mille '\IIlJ.~1 tq the f,,,.IU.e llf I' PI. Clln~t,
~..t. NIn, . .9(,14 ..l~tl/)& III \IAW/QI" fllol.Ifi~.tiQn 'I) 11I\bllrIU".
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Le. H. CQJlwell '
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