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HomeMy WebLinkAbout05-30-08 (12) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Deceased. ORPHANS' COURT DIV~BN -,~ :::n , :.7=0 =~.l:() ~=En ,....., ~ C') C4:; IN RE ESTATE OF ROBERT M. MUMMA, NO. 21-86-398 C,~l C MOTION IN LIMINE OF BARBARA MCK. MUMMA ANQ\~-"" LISA M. MORGAN TO EXCLUDE ARGUMENT AND .- EVIDENCE AS TO MATTERS PREVIOUSLY ADJUDICATED C'; U'l Barbara McK. Mumma and Lisa M. Morgan move as follows for an order in limine excluding all evidence and argument in support of positions or arguments contrary to matters previously adjudicated in the Mumma family litigation: 1. Mrs. Mumma and Mrs. Morgan believe, based upon statements made by Mr. Mumma, II in various contexts, that Mr. Mumma, II intends, in these proceedings, to attempt to relitigate matters previously decided by the Courts. 2. Mrs. Mumma and Mrs. Morgan believe that Mr. Mumma, II may seek to revisit factual findings and legal conclusions in some or all of the following decisions, and perhaps others: Barbara McK. Mumma, et at. v. Robert M Mumma, II, et al., No. 66 Equity 1988, Opinion and Order [In re Robert M. Mumma, II's Motions to Disqualify Morgan, Lewis & Bockius from Legal Representation ofthe Estate of Robert M. Mumma, Deceased] (C.P. Cumberland Feb. 13, 1989) (also captioned in In re Estate of Robert M Mumma, Deceased, No. 21-86-398 (O.c. Cumberland), post-trial motion denied andfinal decree entered, Opinion and Order (C.P. Cumberland Nov. 5, 1992), aff'd, 433 Pa. Super. 660, 639 A.2d 846 (1993), allocatur denied, 539 Pa. 679, 652 A.2d 1324 (1994).; In re Estate of Robert M Mumma, Deceased, No. 21-86-398, Opinion and Order [In re Robert M. Mumma, II's Preliminary Objections to Petition for Declaratory Judgment] (O.C. Cumberland Mar. 8, 1989) (finding provision in will that "[i]t is my desire that if expedient and possible, the businesses which I have personally directed in my lifetime and of which I have had an interest be continued for the benefit of and under the management and control of my immediate family" to be precatory and nonbinding), appeal dismissed (May 17, 1989); Barbara McK. Mumma, et al. v. Robert M Mumma, IL et al., No. 66 Equity 1988, Opinion and Order [In re Declaratory Judgment] (C.P. Cumberland Mar. 24, 1992),post- trial motion denied andfinal decree entered, Opinion and Order (C.P. Cumberland Nov. 5, 1992), aff'd, 433 Pa. Super. 660, 639 A.2d 846 (1993), allocatur denied, 539 Pa. 679, 652 A.2d 1324 (1994); In re Estate of Robert M Mumma, Deceased, No. 21-86-398, Opinion and Order of Court [In re Request for Preliminary Injunction] (O.C. Cumberland Aug. 4, 1993), aff'd, 437 Pa. Super. 672, 649 A.2d 467 (1994); and Robert M Mumma, II v. Pennsy Supply, Inc., No. 99-2765 Equity, Opinion and Decree Nisi (C.P. Cumberland May 17, 2002), post-trial motions denied andfinal decree entered, Opinion and Final Decree (July 29,2002), aff'd, 833 A.2d 1156 (Pa. Super. 2003), allocatur denied, 577 Pa. 723, 847 A.2d 1287 (2004). 3. A list of material factual matters that have been adjudicated in prior proceedings is attached as Exhibit "A". Mrs. Mumma and Mrs. Morgan will, upon a more complete articulation of the evidence and positions that Mr. Mumma, II intends to advance in support of his objections, provide a statement of any additional facts and issues which have been the subject of previous adjudications and which they request be deemed established for purposes of the instant proceedings, and identify any additional decisions which they believe have preclusive effect. 4. Any attempt to relitigate in the instant proceedings legal or factual matters previously decided would be foreclosed by collateral estoppel. 5. Additional factual background, argument and legal authority in support of this motion is set forth in Mrs. Mumma and Mrs. Morgan's accompanying memorandum oflaw, which is incorporated by reference herein. F:\FILES\Clients\Mumma 5844.1 (estate) 8747 (Kim)\5844, I ,Mumma ~tate\5844, I ,Motion in Limine re Collateral Estoppel- May 30, 2008 Alt Draft, DOC WHEREFORE, Mrs. Mumma and Mrs. Morgan request that the Court enter an order precluding Mr. Mumma, II from advancing any argument or evidence contrary to matters previously adjudicated by the Courts. Res,e.ctful\lY S~Ubmitted' ~ By: \ ._.. Ivo . Otto, III LD. No. 27763 George B. Faller, Jr. LD. No. 49813 MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER MARTSON LAW OFFICES 10 East High Street Carlisle, P A 17013 (717) 243-3341 Joseph A. O'Connor, Jr. Brady L. Green MORGAN, LEWIS & BOCKIUS LLP 1701 Market Street Philadelphia, P A 19103-2921 215-963-5212,5079 Attorneys for Barbara McK. Mumma And Lisa M. Morgan F:\FILES\Clients\Mumma 5844.1 (estate) 8747 (Kim)\5844.I.Mumma ~state\5844.I.Motion in Limine re Collateral Estoppel - May 30, 2008 Alt Draft. DOC EXHIBIT A TO MOTION IN LIMINE TO EXCLUDE ARGUMENT AND EVIDENCE AS TO MATTERS PREVIOUSLY ADJUDICATED HISTORY OF PENNSY SUPPLY, INC. AND NINE NINETY-NINE, INe. On December 29, 1961, the two shareholders ofPennsy Supply Inc., Kim Company and Jerry T. Simpson, entered into a shareholders' agreement, which limited the ability of current shareholders to transfer shares without first offering the shares for sale to the corporation. 1 On August 1, 1963, the two shareholders, Kim Company and Jerry T. Simpson, entered into a termination agreement, which provided, in pertinent part: "[S]aid parties hereto agree that said shareholder's Agreement of December 29, 1961 between Kim [Company] and [Jerry T.] Simpson is hereby cancelled, annulled and terminated.,,2 The termination agreement further provided that "upon transfer of all of the shares of stock of [Jerry T.] Simpson to [Robert M.] Mumma, [Plaintiffs father,] all rights, obligations and conditions of said Agreement shall cease.3 F AMIL Y STOCK OWNERSHIP At the time of [Robert M.] Mumma's death the following conditions existed with respect to the family owned business, Pennsylvania Supply Co[mpany]: a) The Estate owned approximately 98 percent ofthe stock ofPennsy[lvania] Supply [Company]. b) Pennsy[lvania] Supply [Company] owned more than 82 percent of the outstanding stock of Kim Company, the second tier holding company. c) Kim Company was the largest shareholder of Nine Ninety-Nine, Inc. . . ., d) The Estate controlled, through its majority stock holdings, both Pennsy[lvania] Supply [Company] and Kim Company. e) Pennsy Supply[, Inc.] was a wholly-owned subsidiary of 999. t) The Estate, [Barbara McK.] Mumma, Lisa [M. Morgan], Linda M. [Mumma], Robert M. Mumma II. . . and Barbara M. McClure (Barbara) were the shareholders of Kim Company. 2 Robert M Mumma, II v. Pennsy Supply, Inc., No. 99-2765 Equity, Opinion and Decree Nisi, Finding of Fact 4 (C.P. Cumberland May 17, 2002), post-trial motions denied andfinal decree entered, Opinion and Final Decree (July 29,2002), aff'd, 833 A.2d 1156 (Pa. Super. 2003), allocatur denied, 577 Pa. 723, 847 A.2d 1287 (2004). Id., Finding of Fact 6. Id., Finding of Fact 7. g) The Estate, [Barbara McK.] Mumma, Lisa [M. Morgan], Linda [M. Mumma], [Robert M. Mumma, II] and Barbara were also the shareholders of [Nine Ninety-Nine, Inc.].4 The shareholders of Kim Company were as follows: Pennsylvania Supply Company (7,241 shares), [Robert M.] Mumma[, II] (334 shares), Mrs. McClure (333 shares), [Linda M. Mumma] (333 shares), [Lisa M.] Morgan (333 shares), and [Barbara McK.] Mumma (106 shares).5 The shareholders of Pennsylvania Supply Company were as follows: the decedent (700 shares), Robert M.] Mumma[, II] (3 shares), Mrs. McClure (3 shares), [Linda M. Mumma] (3 shares), and [Lisa M.] Morgan (3 shares).6 THE MRA AGREEMENTS On the afternoon of December 19, 1986, a meeting was held at the offices ofPennsy Supply[, Inc.] in Harrisburg to execute the two tenancy-in-common agreements and other documents concerning the liquidations of Kim Company and Pennsy[lvania] Supply [Company]. Another purpose of the meeting was to take the necessary steps to create the two new corporations, Mumma Realty Associates, Inc. and Hummelstown Quarries, Inc.7 [Barbara McK.] Mumma and [Robert M. Mumma, II] signed the two tenancy-in-common agreements (MRA I and MRA II) at the December 19, 1986 meeting. The signature pages were attached to the original agreements when [Barbara McK.] Mumma and [Robert M. Mumma, II] signed them. 8 Lisa [M. Morgan] signed the MRA agreements on the evening of December 18,1986. . . .9 Linda [M. Mumma] signed both MRA agreements around Christmas, 1986.10 4 Barbara McK. Mumma, et aI. v. Robert M. Mumma, II, et aI., No. 66 Equity 1988, Opinion and Order, Finding of Fact 3 (C.P. Cumberland Mar. 24, 1992), post-trial motion denied andfinaI decree entered, Opinion and Order (C.P. Cumberland Nov. 5, 1992), aff'd, 433 Pa. Super. 660, 639 A.2d 846 (1993), allocatur denied, 539 Pa. 679, 652 A.2d 1324 (1994). Barbara McK. Mumma, et al. v. Robert M. Mumma, II, et aI., No. 66 Equity 1988, Opinion and Order, Finding of Fact 22 (C.P. Cumberland Feb. 13, 1989), post-trial motion denied andfinaI decree entered, Opinion and Order (C.P. Cumberland Nov. 5, 1992), aff'd, 433 Pa. Super. 660, 639 A.2d 846 (1993), allocatur denied, 539 Pa. 679, 652 A.2d 1324 (1994). Id., Finding of Fact 23. Barbara McK. Mumma, et aI. v. Robert M. Mumma, II, et aI., No. 66 Equity 1988, Opinion and Order, Finding of Fact 31 (C.P. Cumberland Mar. 24, 1992), post-trial motion denied and final decree entered, Opinion and Order (C.P. Cumberland Nov. 5, 1992), aff'd, 433 Pa. Super. 660,639 A.2d 846 (1993), allocatur denied, 539 Pa. 679, 652 A.2d 1324 (1994). Id., Finding of Fact 37. Id., Finding of Fact 40. Id., Finding of Fact 44. 6 7 9 10 2 Barbara signed both MRA agreements. . . . II The two tenancy-in-common agreements MRA I and MRA II signed by Robert M. Mumma, II on December 19, 1986, are binding upon him and grant him no right of first refusal as to any transfers by the executrices, Barbara McK. Mumma and Lisa M. Morgan, of the real estate held by the MRA tenants-in-common when there is approval by a majority in interest. 12 One tenancy-in-common agreement would govern the properties formerly owned by Kim Company (agreement commonly referred to as MRA I) and the other tenancy-in-common agreement would control the properties formerly held by Pennsy Supply (agreement commonly referred to as MRA II). I3 The signature pages of MRA I and MRA II agreements differed because each agreement set forth the percentage interest of each tenant-in-common. The percentages used corresponded with the percentage interests of the tenants-in-common as shareholders ofPennsy[lvania] Supply [Company] and Kim Company. 14 . . . Section 4 [ofthe MRA agreements among tenants-in-common] applies when the majority in interest of the tenants-in-common (i.e., the Estate and executrices) vote to dispose of one or more pieces of property owned by the tenants-in-common. Under Section 4 the decision to sell is made by majority rule. The Estate, therefore, being the largest shareholder of both Pennsy[lvania] Supply and Kim Co., would exercise majority control over the properties because the properties held by the tenants-in-common were to be based upon the interests of the respective tenants in the pre-existing corporations ofPennsy[lvania] Supply and Kim Company. 15 [Robert M. Mumma, II] hold[s] 4.24708 percent ofMRA and .47847 percent ofMRA II. By contrast, however, [Barbara McK.] Mumma and Lisa [M. Morgan], through their individual or representative capacities, hold 87.28 percent in MRA I and 98.56 percent in MRA ILI6 Under the majority rule of Section 4 of the MRA agreements, [Robert M. Mumma, II] therefore has no right of first refusal with respect to any transfers ofMRA assets, and because of his minimal holdings he also has no effective control over these assets. The intent of the MRA agreements was to place the power and control of the MRA assets with the majority-in-interest because this paralleled the set up in the pre-existing majority-controlled corporations of Kim Company and Pennsy[lvania] Supply Co[mpany]. Under the MRA agreements, as with the pre- 11 12 Id., Finding of Fact 45. Id., p. 27. Id., Finding of Fact 16. Id., Finding of Fact 21. Id., pp. 22, 23. Id., p. 23. 13 14 15 16 3 existing corporations, [Robert M. Mumma, II], therefore, has no right of first refusal or control over the transfer of MRA assets. [Robert M. Mumma, II] is only entitled to a share of the assets held by the MRA tenancies- in-common that are proportionate to his percentage interest. 17 OTHER MRA-RELA TED DOCUMENTS AND ACTIONS In addition to the execution of the MRA agreements on December 19, 1986, the shareholders of Kim Company and Pennsy[lvania] Supply, including [Robert M. Mumma, II], executed a bill of sale transferring certain real and personal property of Kim Company and Pennsy[lvania] Supply [Company] to themselves in proportion to their respective shareholdings in the two . 18 corporatlons. On December 19, 1986, [Robert M. Mumma, II] in his capacity as Vice-President of Kim Company and Pennsy[lvania] Supply [Company], also executed a joint deed transferring all real estate owned by Kim Company and Pennsy[lvania] Supply [Company] to their shareholders as tenants-in-common under the MRA I and MRA II agreements.19 In addition to the master deed, [Robert M. Mumma, II], in his capacity as Vice-President of Pennsy[lvania] Supply [Company], also executed on December 19, 1986, four deeds transferring various rights and interests from Pennsy[lvania] Supply to Hummelstown Quarries, Inc?O The shareholders took possession of the transferred property as tenants-in-common under the fictitious name of Mumma Realty Associates.21 A certificate of incorporation for Hummelstown Quarries, Inc. was also filed with the Secretary 8 22 of State on December 19, 19 6. Pursuant to Section 1 of the MRA agreement, Mumma Realty Associates, Inc. was appointed manager of both of the properties governed by MRA I and MRA n?3 [Barbara McK.] Mumma and Lisa [M. Morgan] are the officers and directors of Mumma Realty Associates, Inc. 17 Jd., p. 23. Barbara McK. Mumma, et al. v. Robert M. Mumma, II, et al., No. 66 Equity 1988, Opinion and Order, Finding of Fact 52 (C.P. Cumberland Mar. 24, 1992), post-trial motion denied andfinal decree entered, Opinion and Order (C.P. Cumberland Nov. 5, 1992), aff'd, 433 Pa. Super. 660, 639 A.2d 846 (1993), allocatur denied, 539 Pa. 679, 652 A.2d 1324 (1994). [d., Finding of Fact 53. [d., Finding of Fact 54. [d., Finding of Fact 55. [d., Finding of Fact 57. Id., Finding of Fact 58. 18 19 20 21 22 23 4 [Barbara McK.] Mumma is the sole shareholder of Mumma Realty Associates, Inc.24 Section 14 of the MRA agreements requires that the individual tenants-in-common execute documents or perform other necessary actions to carry out the intent of the agreement or to effectuate decisions of the majority in interest.25 On December 19, 1986, [Robert M. Mumma, II] executed a Eower of attorney (the MRA power of attorney) pursuant to Section 14 of the MRA agreements. 6 The MRA power of attorney named the other tenants-in-common, including the Estate, [Barbara McK.] Mumma and Lisa [M. Morgan], as [Robert M. Mumma, II]'s attorneys in fact to execute on his behalf any deeds or other instruments necessary and desirable to carry out any of the purposes under the MRA agreements.27 The purpose of the MRA powers of attorney signed by the tenants-in-common was to enable a majority in interest of the tenants to proceed with transactions pursuant to the majority control provisions of Section 4 of the MRA agreements and effectuate decisions with or without the subsequent cooperation of an individual tenant.28 THE UNSUCCESSFUL TRANSACTION WITH CRH Lisa [M. Morgan] and Barbara McK. [Mumma] as officers of the corporations entered into negotiations to sell various assets and properties comprising the Pennsy Supply businesses to CRH Industries in the latter part of 1988.29 CRR offered to buy Pennsy Supply, but the deal fell through because of threats oflitigation made by Robert costing Pennsy Supply approximately $20 million dollars.3o THE SUCCESSFUL TRANSACTION WITH CRR During the Spring of 1992, Lisa [M. Morgan] and Barbara McK. [Mumma] went forward and tried to market the Pennsy Supply businesses to several other people.3! 24 Id., Finding of Fact 60. Id., Finding of Fact 51. Id., Finding of Fact 61. Id., Finding of Fact 62. !d., Finding of Fact 65. In re Estate of Robert M. Mumma, Deceased, No. 21-86-398, Opinion and Order of Court, Finding of Fact 11 (O.C. Cumberland Aug. 4, 1993), aff'd, 437 Pa. Super. 672, 649 A.2d 467 (1994). Id., Finding of Fact 12. In re Estate of Robert M Mumma, Deceased, No. 21-86-398, Opinion and Order of Court, Finding of Fact 18 (O.C. Cumberland Aug. 4, 1993), aff'd, 437 Pa. Super. 672, 649 A.2d 467 (1994). 25 26 27 28 29 30 31 5 In the summer of 1992, negotiations resumed with eRR. 32 January 5, 1993, Lisa [M. Morgan] and Barbara McK. [Mumma] entered into a confidentiality agreement. 33 As of May 8, 1993, Lisa [M. Morgan] and Barbara McK. [Mumma] entered into a letter of intent. 34 In July 1993, pursuant to a majority vote of shareholders, all shares of Nine Ninety-Nine, Inc., along with other corporate assets denominated collectively as the "Pennsy Supply Businesses," were sold to another corporation, CRH plc.35 The terms of the sale include: (a) In exchange for the $32 million dollars from CRH, these five separate business interests were sold; (i) stock in Nine Ninety-Nine, Inc., the holding company for the Pennsy Supply businesses, (ii) stock in Hummelstown Quarry, the corporation that actually holds the real estate which Pennsy Supply leases, (iii) one hundred per cent ownership of Benders Quarry in Mt. Holly Springs, (iv) the Paxton Street yards, the main office building in Harrisburg, and (v) for an additional $2 million dollars, CRH would be given 120 days from the date of closing to exercise an option to buy a 50% in Lebanon Rock, Inc., raising the total purchase price to $34 million dollars. (b) The money from the sale would be allocated over the five separate business interests and distributed according to each shareholder's percentage of ownership with an escrow account for dissenting shareholders. (c) CRH insisted that a corporation be formed so that they could buy the five business interests as a whole from a single seller in order to maximize tax benefits and to avoid law suits 32 35 Id., Finding of Fact 19. Id., Finding of Fact 21. Id., Finding of Fact 22. Robert M Mumma, II v. Pennsy Supply, Inc., No. 99-2765 Equity, Opinion and Decree Nisi, Finding of Fact 22 (C.P. Cumberland May 17, 2002), post-trial motions denied andfinal decree entered, Opinion and Final Decree (July 29, 2002), aff'd, 833 A.2d 1156 (Pa. Super. 2003), allocatur denied, 577 Pa. 723, 847 A.2d 1287 (2004). 33 34 6 with Robert over the sale of each interest. Kodie Corporation was formed to comply with this demand. (d) By purchasing the separate interests through Kodie Corporation, CRH assumes all of the liabilities of each individual interest. (e) Non-business assets were retained by Pennsy Supply in proportion to the stock owners' percentage of ownership for future development. (f) CRH agreed to honor existing long term contracts including employment contracts protecting long term employees and a cap on CRH's right of indemnification. (g) CRH would own no interest in Union Quarry and could only obtain a 50% interest in Lebanon Rock by paying an additional $2 million dollars. (h) The purchase price was fixed at $32 million dollars, no adjustments, no financing, no pledging ofPennsy Supply's assets, the full amount in cash.36 . . . Lisa [M. Morgan] and Barbara McK. [Mumma] received no separate consideration, employment contract or consulting contract, or separate benefits. 37 The closing of the sale was set up into two stages: Stage I was scheduled for July 8, 1993, and completion of the sale closing; Stage II was scheduled at least ten days after the notice of Stage I was mailed.38 By way of power of attorney, Barbara McClure signed on as a participating stockholder leaving Robert [M. Mumma, II] as the only non-participating shareholder.39 Stage II ofthe sale closing was completed July 21, 1993. . . .40 The proceeds from the sale were allocated over each of the five business interests and distributed according to each shareholder's percentage in ownership of those interests with an escrow account for dissenting shareholders.41 On March 17, 1995, [Robert M. Mumma, II] joined the sale of the "Pennsy Supply Businesses" through the execution of an "irrevocable" consent and joinder.42 39 In re Estate of Robert M. Mumma, Deceased, No. 21-86-398, Opinion and Order of Court, Finding of Fact 23 (O.C. Cumberland Aug. 4, 1993), aff'd, 437 Pa. Super. 672, 649 A.2d 467 (1994). Id., Finding of Fact 25. Id., Finding of Fact 26. Id., Finding of Fact 29. Id., Finding of Fact 39. !d., Finding of Fact 41. 36 37 38 40 41 7 On March 17, 1995, [Robert M. Mumma, II] sold his outstanding shares in Nine Ninety-Nine, Inc., to CRH pIc and received approximately $3 million in proceeds from the sale.43 As of March 17, 1995, [Robert M. Mumma, II] retained no ownership interest in Nine Ninety- N. I 44 me, nc. [Robert M. Mumma, II]'s share certificate, bearing the name Pennsy Supply Inc., does not represent an ownership interest in any corporation in the Commonwealth.45 [Robert M. Mumma, II']s share certificate, bearing the name ofPennsy Supply Inc., does not entitle Plaintiff to exercise any shareholders' rights with respect to any corporation in the Commonwealth.46 The shareholders' agreement, executed by shareholders in Pennsy Supply Inc. in 1961 and terminated by the same shareholders in 1963, did not operate to void. . . the March 17, 1995, sale ofthose shares by [Robert M. Mumma, II] to CRH plc.47 [Robert M. Mumma, II] is not entitled to the exercise of any shareholders' rights with respect to the option to purchase shares in a corporation known as Pennsy Supply Inc., or any derivation thereof.48 42 Robert M. Mumma, II v. Pennsy Supply, Inc., No. 99-2765 Equity, Opinion and Decree Nisi, Finding of Fact 23 (C.P. Cumberland May 17, 2002), post-trial motions denied andfinal decree entered, Opinion and Final Decree (July 29,2002), aff'd, 833 A.2d 1156 (Pa. Super. 2003), allocatur denied, 577 Pa. 723, 847 A.2d 1287 (2004). Id., Finding of Fact 24. Id., Finding of Fact 26. Id., Conclusion of Law (a). Id., Conclusion of Law (b). Id., Conclusion of Law (d). Id., Conclusion of Law (e). 43 44 45 46 47 48 8 CERTIFICATE OF SERVICE I, Tricia D. Eckenroad, an authorized agent of Martson Law Offices hereby certify that a copy of the foregoing Motion in Limine of Barbara McK. Mumma and Lisa M. Morgan to Exclude Argument and Evidence as to Matters Previously Adjudicated was served this date by depositing same in the Post Office at Carlisle, P A, first class mail, postage prepaid, addressed as follows: Mr. Robert M. Mumma, II Box 58 Bowmansdale, P A 17008 Mr. Robert M. Mumma, II 6880 S.E. Harbor Circle Stuart, FL 34996-1968 Mr. Robert M. Mumma, II 840 Market Street, Suite 164 Lemoyne, P A 17043 Ralph A. Jacobs, Esquire JACOBS & SINGER, LLC 1515 Market Street, Suite 705 Philadelphia, PA 19102 (Attorney for Barbara Mann Mumma) Brady L. Green, Esquire MORGAN, LEWIS & BOCKIUS LLP 1701 Market Street Philadelphia, PA 19103-2921 (Attorney for Estate and Executrixes) Ms. Linda Mumma Roth P.O. Box 480 Mechanicsburg, P A 17055 Taylor P. Andrews, Esquire ANDREWS & JOHNSON 78 West Pomfret Street Carlisle, P A 17013 (Court-Appointed Auditor) y C Tricia D. Eckenroad 10 East High Street Carlisle, P A 17013 fltUf 30102008' F:\FILES\Clients\Murnma 5844.1 (estate) 8747 (Kim)\5844.I.Mumma ijstate\5844.1.Motion in Limine re Collateral Estoppel - May 30, 2008 Alt Draft.DOC