HomeMy WebLinkAbout06-02-08
INRE: ESTATEOF
ROBERT M. MUMMA,
Deceased
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
NO. 21-86-398
SUPPLEMENTAL EXPERT REPORT
PURSUANT TO ORPHANS' COURT ORDER OF OCTOBER 3.2007
Pursuant to the Order of October 3,2007 issued by the Orphan's Court per the Honorable
J. Wesley Oler, Jr. imposing a due date of Saturday, May 31, 2008, Robert M. Mumma, II
hereby attaches Objector's supplemental expert report as prepared by Robert C. May, Esquire of
May & May, P.C. dated May 30, 2008.
Respectfully submitted,
1J64/tltt~~~ Z
Robert M. Mumma, II - pro se
P.O. Box 58
Bowmansdale, P A 17008
(717) 612-9720
DATE: Monday, June 2, 2008
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First Supplement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Companv
Page
Table of Contents
A. Revision to Chronology of Events - B.L. Swett Estate Records
2
B. Revisions to Chronology of Events - John C. Bowen Estate Records
6
C. Additional Chronology of Events - Transfer of Kim Company Shares
8
D. Supplement to Opinions - Reasoning
9
E. Conclusion
16
Additional Exhibits / Documents Examined
Excerpts from Estate of Bertram L. Swett
EXHIBIT "A"
Excerpts from Estate of John C. Bowen
EXHIBIT "B"
Documentation showing Transfer of Kim Company Shares
to Pennsylvania Supply Company
EXHIBIT "c"
In January, 2008, I ordered Estate searches for the Estate ofR.L. Winslow, B.L. Swett
and John C. Bowen. After some difficulty, the searches were completed in April, 2008, with the
results being that the Estates ofB.L. Swett and John C. Bowen were located and sent to me. The
Estate of R.L. Winslow could not be located. I hereby sign this first supplement to my report for
delivery on May 30, 2008. I reserve the right to further supplement this report as necessary and
desirable.
1r&tJ(r~
1 obert C. May, EsqUIre
Page 1 of 16
First Suvvlement to Exvert Report of Robert C. Mav. ESQuire, re: Pennsvlvania Suvvlv Comvanv
A. Revision to Chronology of Events - B.L. Swett Estate Records
As shown on the attached, B.L. Swett died on May 14, 1949. The Initial Inventory and
Appraisement of Estate dated July 7, 1949 ("Initial Inventory") found in B.L. Swett's Estate
values his shares in Pennsylvania Supply Company (the "Company") at $300 per share and, in
doing so, references an Agreement dated July 15, 1941, subsequently amended on January 7,
1947. Schedule B to the Inheritance Tax Return refers to this Agreement as a "sh. agrt."
Therefore, a Shareholders Agreement governing the shares of the Company was in effect at Mr.
Swett's death.
The Petition for Probate and Letters Testamentary submitted May 20, 1949 ("Petition")
summarizes the Estate's assets as "shares of Lehigh Portland Cement Co. Stock, bank account,
and interest in Pennsylvania Supply Company." It is notable that the Petition does not use the
words "shares of' but uses "interest in" with respect to the Company. Presumably, the Estate
only had an "interest in" and not the actual shares because the Shareholders Agreement contained
a sale on death provision which was either mandatory, or which the Company and/or remaining
shareholders intended to exercise. Because the Executor of the Estate was John C. Bowen, the
existence of the Shareholders Agreement and the intentions of the Company and/or other
shareholders would have been readily known.
For purposes ofInheritance Taxes, the Pennsylvania Department of Revenue revalued the
shares in the Company at $500 per share, or a total of $65,000.00, as shown on Schedule B to the
Inheritance Tax Return filed on September 9, 1949. However, it is evident from the Estate
records that the Estate in fact sold all of Mr. Swett's 130 Shares to the surviving shareholders of
Pennsylvania Supply Company for only $300 per share, or $39,000.00, after the revaluation
occurred, on or about November 7th or 8th, 1949 (see entry in First and Final Account for
transfer tax stamps paid on November 7, 1949, and the Stock Certificate Distribution List set
forth as Exhibit A to the original Expert Report, showing new certificates dated November 8,
]l949). Such facts indicate that the price to be paid to a shareholder's Estate under the
Shareholder's Agreement was not "fair market value," but was a lower figure. In this instance,
the price paid was only 60% of the valuation determined by the Department of Revenue.
The references to the Company stock read as follows:
(Inventory: )
"1-12-16-36-39-43-46, 130 Shares Comm. Penna. Supply Co.,
par $300 per share, agreement dated July 15, 1941,
amended January 7, 1947
39,000.00"
and
Page 2 of 16
First Supplement to Expert Report of Robert C. Mav. ESQuire, re: Pennsvlvania Supplv Companv
(Schedule B to the Inheritance Tax Return:)
Estimated
Market Value
At
Date of Death
Department
Valuation
"#1-12-16-36-39-43-46, 130 sh. Com. Penna. Supply Co.
par $300 per sh. agrt. dated 7-15-41, amended 1-7-47
39,000.00
65,000.00"
However, the actual "par value" of each share of the Pennsylvania Supply Company,
according to corporate filings with the Pennsylvania Corporation Bureau, was $50.00 per share.
See Exhibit G to the original Expert Report. Accordingly, although the above references appear
tlO indicate that the price set by the Shareholders Agreement for the shares was par value, that
tlerm may have been mis-used either by the Executor, or by the shareholders in setting the price
per share in the Shareholders Agreement.
The Estimated market value at death is equal to and references the value established
pursuant to the written Shareholders Agreement. In this case the "market" is limited to the
Company and/or the surviving shareholders and the "market" price is limited to the price
specified in the Shareholders Agreement. The Department (i.e., the Pennsylvania Department of
Revenue) valuation on which Inheritance Taxes are computed was not so limited, but rather, was
determined to be $500 per share. Presumably, the Department of Revenue used methodologies
not explained on the Inheritance Tax Return which found that the fair market value of the shares
was higher than the price per share set by the Shareholders Agreement.
The Executor, John C. Bowen, did not dispute the higher valuation by the Department of
Revenue, and filed a Supplemental Inheritance Tax Affidavit on October 7, 1949, revaluing the
130 Shares of Pennsylvania Supply Company Common Stock from $300 per share to $500 per
share, increasing the taxable estate by $26,000. The language on the Supplemental Inheritance
Tax Affidavit reads "130 sh. Pa. Supply Co. @300 former appraisal, now @500." The additional
tax due ($521.00) was paid, as evidenced by the stamp on the cover of the Inheritance Tax
Appraisement indicating "Received Payment" dated October 9, 1949, as well as the entries
c:ontained in the First and Final Account filed March 23, 1950.
It is also evident from the First and Final Account that the Department of Revenue's
revaluation of the 130 shares of Pennsylvania Supply Company did not result in any additional
monies being received by the Estate on account of such shares, as the Initial Inventory figure is
not increased over the course of the accounting for the property of the Estate and its distribution
to the heirs. Presumably, the Estate was able to take a capital loss on the difference between the
valuation set by the Department of Revenue and the amount actually realized due to the "forced
sale" under the Shareholders Agreement.
Page 3 of 16
First Supplement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Comvanv
Key dates to note in adding this additional information to the Chronology of Events
which relate to the Estate ofB.L. Swett are as follows:
1. The last heir to R.L. Winslow (H.O. Winslow) transferred his shares on June 30, 1941,
eliminating all "Wins lows" as shareholders of Pennsylvania Supply Company. This was 15 days
prior to the adoption of the Shareholders Agreement (referenced in the Estate ofB.L. Swett)
dated July 15, 1941.
2. On the date that the July 15, 1941 Shareholders Agreement was entered into, the
Shareholders of Pennsylvania Supply Company were as follows:
Walter Mumma* & Wickenhaus:
Robert M. Mumma:
Mr. Swett:
Mr. Bowen:
81 Shares
59 Shares
130 Shares
130 Shares
* as noted in the main report, there is some question as to whether Isabelle
Mumma, Walter's wife, owned five (5) of these shares, and may have been a shareholder.
3. Thus, both Walter Mumma and Robert M. Mumma would have been parties to the
July 15, 1941 Shareholders Agreement.
4. Between the date of the July 15, 1941 Shareholders Agreement and the date of the
January 7, 1947 Amendments to the July 15, 1941 Shareholders Agreement, the following events
occurred:
A. Certificate Nos. 48, 49, 50, and 51 were issued with the net effect of transferring 76
Shares from Walter Mumma to Robert M. Mumma, on October 29, 1941, November 2, 1942,
and June 7, 1943, adjusting the shareholdings as of June 7, 1943 until the date ofB.L. Swett's
death on May 14, 1949, as follows:
Walter Mumma*:
Robert M. Mumma:
Mr. Swett:
Mr. Bowen:
5 Shares
135 Shares
130 Shares
130 Shares
* as noted in the main report, there is some question as to whether Isabelle
Mumma, Walter's wife, owned these five (5) shares, and may have been a shareholder.
B. On February 18, 1946, Robert M. Mumma, II, was born. This was between 10 and 11
months prior to the January 7, 1947 amendment to the Shareholders Agreement. In other words,
Page 4 of 16
First Supplement to Expert Report of Robert C. Mav. ESQuire. re: Pennsvlvania SUQplv Companv
Robert M. Mumma, II, was at that time alive and could have been a third party beneficiary named
in the Amendment to the Shareholders Agreement.
5. After the date ofB.L. Swett's death (May 14, 1949), only one event is recorded in the
Stock Certificate Distribution List until 1967, as follows: On November 8, 1949 (approximately
six months after the date of death), 70 Shares ofB.L. Swett were recorded as transferred to Mr.
Bowen, and 60 Shares were recorded transferred to Robert M. Mumma, leaving the
shareholdings as of November 8, 1949, as follows:
Walter Mumma *:
Robert M. Mumma:
Mr. Bowen:
5 Shares
195 Shares
200 Shares
* as noted in the main report, there is some question as to whether Isabelle
Mumma, Walter's wife, owned these five (5) shares, and may have been a shareholder.
Page 5 of 16
First Supplement to Exvert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Comvanv
B. Revision to Chronology of Events - John C. Bowen Estate Records
John C. Bowen died on January 19, 1954. Mr. Bowen's Will was drafted by the same
attorney who drafted Mr. Swett's Will, and such attorney handled the probate of both estates.
The shares of Pennsylvania Supply Company owned by Mr. Bowen at his death are referenced in
the Inventory and Appraisement filed April 1, 1954, as follows:
"200 shares Pennsylvania Supply Company Common Stock
sold and realized
83,312.38"
It is noted that also "sold and realized" at that time was the Estate's interest in Highspire Sand &
Gravel Company, Limited, Harrisburg, Pa. (another closely held company in which the Mummas
also held an interest), but shares of Lehigh Portland Cement Company were not liquidated, and
were ultimately re-certificated and distributed to the heirs and to the Trust set up under the Will.
According to the accounting for the Trust, the Lehigh Portland Cement Company shares were
kept for a number of years, and were sold at a loss in a series of transactions from 1959-1966.
Mr. Bowen's Will allowed the Executrix (his widow) to liquidate stocks or to retain them
in kind as she saw fit, and directed that if any legatee wanted to receive an item in kind she could
distribute it as part of their share. Therefore, the fact that the Estate sold all of the shares in
Pennsylvania Supply Company within 72 days after Mr. Bowen's death, coupled with the fact
that the shares of other companies were not liquidated, could be viewed as evidence that such
shares were required to be sold in accordance with the terms of a Shareholders Agreement.
Further, the fact that the shares were actually "sold and realized," prior to the date of the
Inventory, could have been in order to reduce the risk that the Department of Revenue would
revalue the shares, as they had done in the case of the Swett Estate. As noted above, the same
attorney handled the probate of both Estates. It also stands to reason that no mention is made of
the Shareholders Agreement so as to avoid a revaluation by the Department of Revenue as
occurred in the Estate ofB.L. Swett.
The amount realized for the shares was, according to the Inventory, $83,312.38, or
approximately $416.56 per share. This figure is greater than the $300 per share paid to Mr.
Swett's Estate less than five years previous, but less than the $500 per share valuation imposed
by the Department of Revenue in 1949. The Department of Revenue did not revalue the shares
in the Estate of John C. Bowen.
The Inventory of John C. Bowen's Estate also lists two Judgment Notes issued by
Pennsylvania Supply Company, payable on demand, in the aggregate amount of $35,000, as
follows:
"Judgment note of Pennsylvania Supply Company, Harrisburg,
Pa., dated Mar. 17, 1937, payable on demand, 5% int.
20,000.00"
Page 6 of 16
First Suvvlement to Expert Revort of Robert C. Mav. Esquire. re: Pennsvlvania SuPVlv Comvanv
"Judgment note of Pennsylvania Supply Company, Harrisburg,
Pa., dated May 20, 1947, payable on demand, 4% into
15,000.00"
The Account of Catherine Bowen, Executrix, dated February 3, 1958, shows that interest
on the two notes was paid to the Estate from time to time until December 30, 1955, at which time
the following entry appears:
"Interest, Pa. Supply Co., final payment
2,052.86"
Although it is evident from the dates of the notes that they were in existence for many
years prior to Mr. Bowen's death, and therefore were not payable in exchange for his stock, the
date of final payment coincides with the date set forth as the completion of the acquisition by the
Company of Mr. Bowen's shares, as set forth in the records of the Department of State, which
were reproduced as Exhibit G to the original Expert Report, and discussed in such Report as
follows:
"The records of Pennsylvania Supply Company on file with the Corporation Bureau and
signed January 18, 1956, and recorded January 20, 1956, indicate that 200 Shares where
acquired by the company, as follows:
'WHEREAS, this Corporation holds in its treasury 200 shares of this
Corporation, of the par value of $10,000, acquired by completion of purchase
on December 30, 1955, at which time, and at the time of each payment on
account thereof, the net assets of the Corporation were not less than its stated
capital and the acquisition of said shares did not reduce the net assets of the
Corporation below its stated capital. . . .'
It is not uncommon for a Shareholders Agreement to require that a departing shareholder
be paid not only for his stock, but also that all loans owing by the company to such shareholder
be paid in full prior to the actual surrender of the shares. The timing and treatment of the
redemption vis-a-vis the full payment under the Judgment Notes is consistent with and evidence
of the continued operation of the Shareholders Agreement.
Page 7 of 16
First Supplement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Comvanv
C. Additional Chronology of Events - Transfer of Kim Company Shares
In the main expert report dated January 31, 2008, the chronology of events includes a
discussion of the rebalancing of approximately two percent (2%) of Robert M. Mumma's shares
in Pennsylvania Supply Company among his four (4) children in the years preceding his death.
Additional chronology to be noted is that Robert M. Mumma also transferred valuable
assets into Pennsylvania Supply Company three years prior to his death. Essentially,
Pennsylvania Supply Company was a minor company with no significant value during the years
during which Robert M. Mumma was rebalancing two percent (2%) of his shares in Pennsylvania
Supply Company among his four (4) children. This appeared to me to be a strange activity if
there were not the expectation of the redemption on his death of the other ninety-eight percent
(98%) of his shares of Pennsylvania Supply Company.
In the main expert report, I noted that Robert M. Mumma, after meticulously transferring
small and fractional numbers of shares to his children, inexplicably diluted those shares by
issuing himself another 505 shares in Pennsylvania Supply Company. The reason for the dilution
is evident from the document attached as Exhibit "C" to this supplemental report. Attached as
Exhibit "C" to this Supplement is a copy of the available documentation showing that on January
14, 1983, Robert M. Mumma transferred all of his shares of Kim Company into Pennsylvania
Supply Company in exchange for an additional 500 shares of Pennsylvania Supply Company
stock. Kim Company was the controlling shareholder in Pennsy Supply Inc., an extremely
valuable company. Robert M. Mumma's shares represented about 83% of the outstanding shares
of Kim Company and, after the transfer, Pennsylvania Supply Company became the controlling
shareholder of Kim Company.
Page 8 of 16
First Suvvlement to Exvert Revort of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Comvanv
D. Supplement to Opinions - reasoning
The following opinions are further clarified in light of the B.L. Swett Estate Records, the
John C. Bowen Estate Records, and the discussion of the transfer of the ownership of the shares
of Kim Company to Pennsylvania Supply Company.
1. A Shareholders Agreement or other instrument was likely in effect for Pennsylvania
Supply Company at the death of Robert M. Mumma.
First, the Estate ofB.L. Swett contains evidence that a Shareholders Agreement existed
and was operative at the date of the death of B.L. Swett.
Second, Robert M. Mumma would have been a party to said Shareholders Agreement. In
fact, Robert M. Mumma received a portion ofMr Swett's shares, which were conveyed from the
Estate of B.L. Swett in accordance with the Shareholders Agreement.
Third, Robert M. Mumma, II, was alive when said Shareholders Agreement was
amended.
Fourth, Walter Mumma (andlor his wife Isabelle) would have been a party to said
Shareholders Agreement, and the Amendment. As shown on the Stock Certificate Distribution
List, but for the reversal on June 7, 1943 of the June 1, 1943 transaction (Certificates Nos. 50 &
51), Walter Mumma would have owned no shares at the time of the 1947 amendment to the
Shareholders Agreement. However, because of such reversal with respect to 5 Shares, Walter
Mumma was a shareholder when the 1947 amendment was entered into and would have been a
party to said Amendment to the Shareholders Agreement. As noted previously in the main expert
report, there is some uncertainty as to whether Isabelle Mumma, Walter Mumma's wife, owned
these five (5) shares, and may have been a shareholder.
The issues raise questions for additional discovery of facts, especially to determine
whether Robert M. Mumma, II, born shortly before the January 7, 1947 amendment to the
Shareholders Agreement, was a third party beneficiary to such Amended Shareholders
Agreement.
An additional fact that supports the conclusion that the Shareholders Agreement remained
in effect after the deaths ofB.L. Swett and John C. Bowen, is that Walter Mumma's Last Will
was drafted on June 18, 1955, which was after the death ofMr. Bowen, and that the Last Will
references that the executor (who was Robert M. Mumma) "shall be bound by the terms of all
business agreements to which I was a party and which may be in force at the time of my death,
and the directions therein contained shall constitute the authority for such fiduciary to act in
the premises. "
Page 9 of 16
First Supplement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Companv
At the time Walter Mumma drafted his June 18, 1955 Last Will, the only living
shareholders in Pennsylvania Supply Company were:
Walter Mumma:
Robert M. Mumma:
5 Shares*
195 Shares
* as noted in the main report, there is some question as to whether Isabelle
Mumma, Walter's wife, owned these five (5) shares, and may have been a shareholder.
The lack of activity in the Stock Certificate Distribution List until 1967, when Robert M.
Mumma, II, reached age 21, raises additional questions, particularly as to what sort of restrictions
existed that prevented activity during the time period from Walter Mumma's death in 1961 until
Robert M. Mumma, II, reached age 21 in 1967. Without further evidence to examine, such as the
Shareholders Agreement and its amendment, it is speculative, but plausible, to believe that
Robert M. Mumma, II, was a third party beneficiary to the Shareholders Agreement, and no
transfers were permissible during his minority under the express terms of such amendment to the
Shareholders Agreement.
The compelling evidence that Robert M. Mumma believed the Shareholders Agreement
c:ontinued to remain in effect was his activity from 1967 until his death to transfer shares among
his children in tiny proportions which would have relevance primarily as it relates to an
e:xpectation of the elimination of his overwhelming majority of shares upon death pursuant to the
operative provisions of a valid and continuing Shareholders Agreement.
Along these lines, it should be noted from the Additional Chronology included in this
Supplement, that shortly before Robert M. Mumma's death, he transferred the shares of Kim
Company (the controlling shareholder ofPennsy Supply Inc.) to Pennsylvania Supply Company.
Such a transfer is meaningful in light of the Pennsylvania Supply Company Shareholders
Agreement which operated in the case ofB.L. Swett and John C. Bowen to remove shares from
the Estate at less than fair market value. Without the operative forced sale on death provisions of
the Pennsylvania Supply Company Shareholders Agreement, what reason existed for transferring
the shares of Kim Company to Pennsylvania Supply Company? The corporate minute book
records could contain evidence as to this issue, but I have no access to any corporate minute book
for these companies.
The January 14, 1983 transfer is also significant as to the number of shares issued to
Robert M. Mumma, namely 500 shares, which ultimately represented five-sevenths of his
holdings at his death. The number of shares is relevant for purposes of redemption or cross-
purchase under the Shareholders Agreement, where the price per share is fixed as other than
market value. At market value, the price per share fluctuates up or down as the number of shares
decreases or increases, respectively. At a price other than market value, such as certified value,
an increase in the number of shares, such as 500 additional shares, increases the dollar amount
transferring into the Estate of the deceased, for the benefit of the surviving spouse.
Page 10 of 16
First Supplement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Comvanv
In summary, the additional evidence presented by the Estates ofB.L. Swett and John C.
Bowen, the mechanics of which Robert M. Mumma experienced as a young adult, combined
with the actual actions of Robert M. Mumma in preparation for his own death, show a belief by
Robert M. Mumma of the continued existence of a Shareholders Agreement governing the shares
of Pennsylvania Supply Company which he owned at his death.
There is no doubt that a Shareholders Agreement existed - see the Estate ofB.L. Swett.
There is also evidence that Robert M. Mumma believed that a Shareholders Agreement existed in
the years from 1967 to his death. The sole remaining issue on this Opinion No. 1 is whether the
1941 Shareholders Agreement, as amended in 1947, was terminated and not replaced by another
such shareholders agreement. Is there any evidence to show that the July 15, 1941 Shareholders
Agreement, as amended on January 7, 1947, was terminated at some point in time thereafter, and
if so, whether such a termination could be valid?
Termination seems unlikely in light of the evidence that Robert M. Mumma's rebalancing
of 2% of the shares among the four (4) children was in the nature of estate planning. In
particular, the evidence attached as Exhibit "C" to this Supplement shows that approximately
three years prior to his death, he also placed the controlling interest in Pennsy Supply Inc. into
Pennsylvania Supply Company, through Kim Company. The transfer ofthe shares of Kim
Company into Pennsylvania Supply Company, along with the rebalancing of the 2% of the
shares, seem to be estate planning exercises under a belief that an operative shareholder
agreement would redeem his 700 shares at his death, or allow his four (4) children to cross
purchase the 700 shares at less than market value.
A key point of fact is that whereas Kim Company had minority ownership also among the
four (4) children, Mrs. Mumma, Robert M. Mumma's wife, was also a shareholder of Kim
Company, but she was not a shareholder of Pennsylvania Supply Company. Thus, the transfer to
Pennsylvania Supply Company furthered the apparent objective of forcing operating businesses
to be controlled by the next generation, whereas the current generation (i.e., Mrs. Mumma)
would receive cash in lieu of control.
Page 11 of 16
First Supplement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Supplv Companv
2. The Shareholders Agreement or other instrument likely in effect for Pennsylvania
Supply Company at the death of Robert M. Mumma likely contained a "flexible" forced
sale provision allowing for optional rights of first refusal by the corporation and the other
shareholders, as well as the option of consent to forego such forced sale, either by the
Board of Directors alone, or with both the Board of Directors and the Shareholders.
The evidence added strongly supports that B.L. Swett's shares were forced to be sold to
the other shareholders, by a Shareholders Agreement, namely that of June 15, 1941, as amended
January 7, 1947. As is noted above, in the chronology of John C. Bowen, the same Shareholders
Agreement provided for redemption by the corporation.
The sole remaining issue then becomes, again on this Opinion No 2, whether there is any
e:vidence to show that the July 15, 1941 Shareholders Agreement, as amended on January 7,
1947, was terminated at some point in time thereafter, and ifso, whether such a termination
c:ould be valid.
Page 12 of 16
First Supplement to Expert Report of Robert C. May. Esquire. re: Pennsylvania Suvply Company
3. The forced sale provision of the Shareholders Agreement or other instrument likely in
effect for Pennsylvania Supply Company at the death of Robert M. Mumma likely
provided for the option to purchase of all of the shares of Robert M. Mumma.
It is reiterated that the evidence indicates that all shares were cross-purchased, in the case
of Swett, and as shown above, all shares were redeemed in the case of Bowen.
The sole issue then becomes, again on this Opinion No.3, whether there is any evidence
to show that the July 15, 1941 Shareholders Agreement, as amended on January 7, 1947, was
tl:::rminated at some point in time thereafter, and if so, whether such a termination could be valid.
Page 13 of 16
First Suvvlement to Exvert Revort of Robert C. Mav. Esquire. re: Pennsvlvania Suvvlv Comvanv
4. The forced sale on death provision of the Shareholders Agreement or other instrument
likely in effect for Pennsylvania Supply Company at the death of Robert M. Mumma likely
provided for the first option of Pennsylvania Supply Company to redeem up to all of the
shares of Robert M. Mumma and to the extent not fully redeemed, the remaining shares of
Robert M. Mumma were permitted to be "cross purchased" by the remaining shareholders
of Pennsylvania Supply Company, pro-rata, with the option to allow shares to pass into the
Estate of Robert M. Mumma upon a consent of either the Board of Directors or both the
Board of Directors and the shareholders.
It is reiterated that the evidence indicates that shares were cross-purchased, in the case of
Swett, and as shown above, shares were redeemed in the case of Bowen.
There continues to be, however, uncertainty, because of the lack of direct evidence, such
as the ability to read the actual Shareholders Agreement and its amendments, as to the specific
mechanisms vis-a-vis which mechanism was primary and which was secondary, or as to whether
consent was limited to the Board of Directors or required Board of Directors and Shareholder
consent, but the main body of the expert report discusses these distinctions, and draws
conclusions as to their likelihood.
Notwithstanding such uncertainties, the main issue then becomes, again on this Opinion
No.4, whether there is any evidence to show that the July 15, 1941 Shareholders Agreement, as
amended on January 7, 1947, was terminated at some point in time thereafter, and if so, whether
such a termination could be valid.
Page 14 of 16
First Supvlement to Exvert Revort of Robert C. Mav. Esquire. re: Pennsvlvania Suvvlv Comvanv
5. The price at which Robert M. Mumma's shares in Pennsylvania Supply Company could
be "redeemed" by Pennsylvania Supply Company or "cross purchased" by the remaining
shareholders of Pennsylvania Supply Company was likely a small value in comparison to
fair market value, such as a stated value.
The evidence uncovered from the Estate ofB.L. Swett confirms that, in fact, the price
paid in the cross-purchase was less than fair market value. Likewise, it is reasonable to believe
that the fair market value went up between the date of the death ofB.L. Swett and the date of the
death of John C. Bowen (1949 to 1954). In other words, it can be inferred that in the case of the
Bowen Estate, the shares were redeemed for less than fair market value.
The sole issue then becomes, again on this Opinion No.5, whether there is any evidence
to show that the July 15, 1941 Shareholders Agreement, as amended on January 7, 1947, was
tc~rminated at some point in time thereafter, and if so, whether such a termination could be valid.
Page 15 of 16
First Supvlement to Expert Report of Robert C. Mav. Esquire. re: Pennsvlvania Suvvlv Comvanv
Eo Conclusion
It is extremely important to note that additional primary source material, such as what
would be contained in Pennsylvania Supply Company's corporate minute book if still in
existence, would be extremely valuable in forming conclusions as to the corporate history and
status of the Shareholders Agreement and its Amendment(s) as of the date of death of Robert M.
Mumma.
Page 160f16
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Jellph1n1 Ji,..~ 1I0Ut')' r...
A. T. Gl1l'.ple. blrth clrtlrloate.
/laM'" IlQ'dlr, caretaker'. .ag..
!lokl1 Bl'oe., o.Ylnpart. Iowa
X.. rork ~tb1ltlc Club,
fllr;htor,ot WUh, t111"6 lmantot'1. ato.?
fltslatlr or W1U., 1nberltanea tax .
RIYlnul .ta~.y8R 4e14 tor prop1rtr in
. Ih.I.I{.r.~ 11'. PI. .
/fart" IrlJdll'; oaretaklr ..[...
A.lllntown-Bttblebla Ou Co., flnal blll
Pa. Powlr . LIght " tinal bill
"'ua t.l.phon. Co , tinal blll
1. t. 0111111\11,. acot. et CO\D'IlIl t..
bel.ter ot .rll1. a44t1. InherItance tax
whip Valle, T t Co.. tM.n.ftr tax . talllpl
on Pa. lupplr Co. I took
Count)' ot lAb1gh, lM8 perianal prOp.rtr tax
ato~k Club, ... York CItr; bIll 4uI
21
1i16
~
....~
&
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18
Aug. H
19
1 8
"
7
12
18
1
IS
6 .
.~7 .00
10.00
a..
'l.M
82.&0
80.48
1~.48
~e.&O
6.&0
ta.oo
U.OO
1.&0
. Sll.&I'
Ul.&O
6t'7.oo
, 1.&0
M.10
2,100.73
7.06
2&.00 I
25.00
'4& .ea
&.2& I'
18::~ f'
10.&0 ~
273.&0
&.&0
2':dM
'2&. 0 !
UO 001
, .68 !-
8.42
1&.04
,2,&00.00
&21.00
10[40
'13:-97 '
220.40
.... ..
4-
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Colhcft.or or Int,emal !tn.nul, r~era.l
, i ..tat. tu 8,;5(.00
Collector or ,bltema11l..,enu" inCCIIlI tax 688.11
RIgIatlr or lilla. olrtifled oopf ot wl11
, ' and .hort eert.irioate. ~.OO
CARRY FORWARD .21;128.~'
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PRDiCIUL 1CCOl1JlT - PIRSOlW. PROPBP.'l'Y
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"~ BR0t7GII'l PCM.ulD
-
.21,12S~H
,
to.i101l ..It ot tAb1p C_t~ Club
....bel'.b1p ~ .pp...."..CS .t t475.QO
1014 ttor ttotjootu
CO\IIlt1 ot tAh1ch, 10&0' p'''lClnal proper
R.,lltll' or Wtl1., etrt1tle4 oopl.. or 1111
&n4 ibort o.rtltlGat..
A. T. Gl1l..plt. b(lan.. ot coun..l t..
100tph1nt It.., notarr r...
~II. KUlA c..terr. tClllb.t.on.
fran.tlr '~'. St.wart-WarD.r Co. .took
r...".rer . tusp.. Lehlgh 1'0rtl&N1 C...nt
C _pan)' . t ocli: '
Rloordlne ft.l.... o( 11rt1, B. s..tt
.'ll 1ft<< Aooount
8U4J1a or PYtrJiC 11'11. CP 1'i1'.1l0lJ.L I'ROl'EI't'n'
01\ ~n4, eon.lIt1n4: ar the rolltnr~ I
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1.47
j
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.
6.00
..l&O~'oo
6.00
500.00
.10
82.14
, S\2;
21.au
21se .ba,... Lehigh I'artla.nd Ce..nt
'Co.'Ca.aon par 26. 3P-6/1" ~a6,~.06
l~.~
JI.
1 .barl f1arr 18 en fl11 1\1& It)' Corp.
C~on par 100
10 .har.. C~on Stock 8.l1f;a~on
s'n ln~ H~.. te.4 ll1n, L 00
30 .bar.. S t....rt-.arn.r Co,
C'~D par &0 . 12
, ,.
& .har,. C~ J. Y. 1th~'t1c
Club 1uoclatt., Inc. pill' 1
360.00
l.cxl ,
,
/
Irtat ..tch
260.00
2&.702.77
Cult'
B.f.LUCI or PRIJiCIUL Of' PI:RSOlW.
. PROPlR'l'r OU HUD ,
11:5.604.83,/
$1:5g,'57.~
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IJIC0KI1CCoOx'1' PII\I01ll.L PRQP~TY:
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'l'he AooOlll\tant 'obi-riel h1aIelt w1 t.h the rolloWins
it.. or Inoc.e traa Per.onal' propert,'t
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Pr1no1pal of ".&1 lIt.atlt '
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I.untol")' &n4 apprdul or Real lltate
\
U3 ,800.00
\
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Tbe ~ountant. ~la1JD. cr~1t. ror tho rollowlns'
'\ '"
On baDd tor 41,trtbut.loft'
..
Ca.h fro. oonyer.lon or propert.r
1n Upper .11tord TO'lrMhip,
t.hilh C~t1" Penn'fly.nt.
Jlo. 1011 Ifort.h W.hnehh St.rut.,
All.ntown, Penn.,lyanla, belnG ~ac&nt.
IotA of gr0UD4 known .. Lot. 1~~-gO-
VI-Qt, 100 b7 1~0 t..t
~2~,OOO.00 i
'I
600.00
.
, "23,800.00
.
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DISTRIBU'l' I 011 OF' Plm;CIPAL
'"
The Aooountant r.queltl oredit tor the following
dlltl'lbuUon of prino1pal dreadf _de,
.
!.,
(
lli!
.'1 1'7 '1'olJrtll B. Sw.tt, auh tlao.oo
:, 10 '1'0 I7rt11 B. aw.tt, aalh aoo.OQ
I U '1'0 I. J. .,honl1 tor WJrt11 s. Sw.tt, ouh 2OS.a1
I Jun. I '1'0 IJrt1. B. Sw.tt, o.lh 800.00
I 10 '1'0 J. J.an tor ~tl1 S. Sw.tt, oa.h
. , tor r owerl and dru<< bUl 61.66
I~ '1'0 J. Jean tOf" ItJrtll B. .w.tt. o..h ea.oc
. '1'0 rru.er'. ..10 Bou. tor . ..
~t1' B. ...tt. oalb . 1.,..1&
lull '11 '1'0 I. Llh. o. tor I7rt1. B. '..~t, oalh 101.'70
l~. 10 'l'oIl71'U. B. Swett, houub014 tum1tur1 1Kn.00
Deo. 11 '1'0 KTrt1, BJ a.ett, o..h , 1&.'700.00
J~O
e . 13 '1'0 Collector ot Intemal R""nue for
I KTrUI B. S..tt 1naCIDI tax, aalh ~~.OO
Karoh e '1'0 WJrt1l B. Sw.tt., ca.h &.~.~ I
'fOUL ~Vl.lICE D l.sn reU7 lOll OF
PPI~CIPAL TO YY~IS ~. ~ $24.81g.~11
, '......
DIS':'JI IBU'I' 101; OF' IICCICE !
PRCII P~O/lJJ, PROP~Tr
The A.ccountant requ.. t.a credl I. ror the follow1ng
dl.trlbutlon of lncome .lre.d1 ..de,
I
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JUl\~')'l't1l B. S.ett, ca.h
~::t. 1 X7rti. B. 8..1.1., c..h
D.c. ~ 0 WJrt1l B. aW',tt, c..h
~O To ITrt11 B. Swett, o..h
$l,0Q4.50
1,094 .&0
1,102.00
1,~4.00
1960
JlirCh 6
\
'1'0 If.1l'tll B.a~.tt, ouh
'tOTAL ADV'A.HCX DI8TRIBU'I'IOt: OF IIlCC>>f.B
r.RON PIflaOIlAL PROPEnTr TO mtTIS B. SWETT
,l.log.60
I
'$5,,,g5.00
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RECAP I'I't1I..A. T ION
BlLI.NCI OF PRINOIP4L OF PER80UAL PROPERTX' r~.llS,&6i.~
LlSS ldvanc. Diltributlon or Prinoipal
to K1rti1 B. 8wltt
/ 01l!Wm PaR PRBSDT DIS'l'RIBC'rIOJr
,
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2. .818.Vlr
.88,e~~88
. ~~'
BlUHCI 0' PRIlICIPAL OF RIAL B8'1'1'1'Z .
. 011 ftA.1I1> POR PRUIm' DIS'rn I8t1'1'ION
18,800.00
.\
BlUIICI OF DlCOD FRCIC.
PlR50UL PROPER'n'
~ ldnnae Dl.trlbutlon of
Inco.. trOM P.r.anal Prop.rt1
to Krrtl. B. s..tt
$8 ,'~6.00' '..
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Olt""&t.1l FOR PP.ESEl.T DIS'Ni.IBtl'1'ION
'.
, Non.
&WICK OF PRDiCIPAL OF Pxr.sOliAL PftOPERTI
11iD'PRINCIPA.L OF IUU.L ::STATE Oli 1:J.1l'D
FOR PRESKIIT tlISTRII\UTIOtl TO lo.'YRTUI 8.
SWETT, oon.l.tl~ or the rollo.lngl
218~ .har.. IAh1&h portlllllCl. ..o.lllent
Co. Cpmmon, pe.r 25 . ~9-5/1' ~'6,055.06
U12,.~.88
"
1 .har. HArrl.on R1' ~.alt1 Corp.
COllIIIIon, par 100
10',hare, Common Stock Sangamon
5~Ylng & Hame.t.ad A..~tlon
30 .har.. C~on St.wart-Warner
. 0.0. p~r 60 . 12 .
..
5 .har.. N. y. Athletic Club
A..Oelat.., Ino., Cammon, par 1
135.00
1.00
360.00
1.00
Writt watch
Cuh
'250.00 ,
2. ,'882.82
l
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Ko. 1011 K. Wahn.tah St., All.n-.
town, Pt., b.ing vacant lot. ot
ground known al ~otl #69.90.01.02,
100 b1 130 f..~
8~.00
I.
eU::!,4e..08
. ,
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. EXIK UNDER TUE LoUT li ILL I.JlD
. '1'~'l'~1l'1' W BD'1'1Wl L. awrrr,
AlI/A B. L. SWETT, D~
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$81
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4.pO". .nd 1&1' ,that b',1Ithe IltOoutor ot\he 'k.t 1111 ..1'14
, ~. ,.~~. [", :. ;,~'." ': -.. . . . . . f , 'I
'rtl t...en \ or BZft'l'RAll L, nIT'l', a 11 0 known ... B. L. 8W'I'1"r,
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4.0.....4, U1d \.t the tor.going Account at .tllted 1. true U1c1
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correct to the but ot"lih knowledge U1d be'lier. " f\;'
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r John C. owen
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awom to and lubicr1bed betol'e Ille this .1.!1ifL day or
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or Lehiih,ccNntr,'4o'her'brrt1!1 t~t 'I ban lua!J\14 tbe'" ·
, . .~,. . .._ ......-:. . ,.' .t.
tor.soins lo~ount,. togethlr Wit
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1I1"U ot the OOM'to-tII...' th.r.ot
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to all oharsel:an~
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I, ~I1 B. 8WJ:TT, of Port LAuderdale,
, \ .
.l1I'f.lng bOln dulr ..om, do .1,. and dipOle .that I hay
the foregoIng PIrlt an~ pInal Account of John C. Bowen, Exeoutor
,
or tho Eata;e of 'lfl1 la.\e husband, Dertra!:t L. Swett, alao known
--
,.. B. L. Swet\, and that I apprO\'I all or- t"e'ltema e~tllnec1' .
thereln, that I, hne no obJee~lon to &:\1 Of) the Items of expon..
I
.'
or eompenut1on., And that the Schedule of D~a tt'lbutlon eorree tl,.
I reflee ta "!:taunt. wh1eh have ..lr.ad.,. been (U~trlbutod to 11III ..nd
il the bftlance whlch.'l., still on hnnd. for present, d.htrlbu.tlo~.'
II I rnlse r/.o objection whatsoever t.o tho I.c"ount nil 'fnod.
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A. D. 1950.
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I,JOilll C. Boti:J:H, ot Kaeungle, Berks county,)~~n~1ii""':
.... ';, '-,:'<.;"; ::'- <...-"':\;,'~: ~.~,:';' -:-':";':-='
vanic. being of :;o'U.l1d and <ilepocing mlnc'L, mcmory and. under.tt.UdiDg
. . _.' c".. _ . _ . :,-,'; "'{:';.,'~,:/'/~'/',:-,::':',"'i' ,',,~'\:'~-'::.:
do horeb;(make, publish llnd deoll.rethe follodng to 'be'!mr, t.&lIt:i~
.~,.- .~":":~_: .,; :'-":' ":;f.",; -' ;::~'. - - : .. '/-;';~:::_.:.::/:i ~'~ ,f~' ~'~:::"",I.:.~'~ -~'~~?lt
Will o.nd Teste.n:tJnt, hereby revo1cingenfl malL1ngvo1d all::."ll1~~~'
me (,t &.li,.time heretofore llIIide, vi::s
'. .
ITEM:lot I dir&ct Irt:y het'81ne.tter l'1t.1.med
!4~1!.:
all of 'flf1jws t Cle bt~ and funeral expenses as II oem e.econv;enlentJ:r
,--:;-,:...-,',,~,;,,'>r;;";'.'''';,) ..:
I posdtle af'tel' my d.acolls<f, and to, erect upon my.grQvea;~'Ultibl.'
monument. .
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I' G.bsclutely.
I
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II alt"il"tod., into c,,"",L, &ria foX'tbe'pUrpoeHI 01' s;Ch
J. . ',: " . ..~', " ,-
il hex-flbr e.uthorJ.:,"'.. ;;(:~pO\'!e'1" 14'1\1 oit'~et ...-iny }:lm.t:inllf'tEl~
ii
II trh to~"ll ;;l'::;- cr r..!l of '11Q' :'0&<:1 ee'tuttl
II .....'. '.
Ii ,S1t.;_-:'i,: r~r~_,,8Uth r';"-~-';;(:; ~l...' r~j"":~o~t~ ri. 5he_:mIi.j j,~et0'\.,f~.t..
;1. '." .,
H ,::.;." -...-, '",-,.-.'
ii f';;r~;tx ~e good f'c::'. 'J"J.Tf'1\:,l"n'i:;ltflIlUt'IlI.neQS l.r.
fi '. '~:; ..-!/ :_-'-"\:,,:,> :-';:'~-:'- .-' . :::-,. ,":'::;~'
!\ p"u"ch...uftr;th1"fj r. ~!:' f'~C u'~"ll11s~t do j~, ),1\'1.'
!~ ..' <i{~~~- >;,...:~::):. : :',.';:~.
t'l w!.'L:. tb~\~ ,:.,t ',. ';ru 'l}:s;.~ ~i~,t,~:';(tuthnr'~t7t/)
I, l\l: or th"""'f.I',';t,, .0. 1lIJ ,'efliltl.U&lj!'~lllif:it., Or.:4W1lU
l~t~:i:,~,:'M ""\:',t'f~~:: *ii'i
ij,,- ,.
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fu.. ~,' .,frtW;f :'
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ITEm 2.
.-.-.,'.... "..(
,.:..<,.-,,;"--:',.' ,,' .....,
",~( t'-'. .' . >~.';.+'\;.::;;:'~.,:",:(' ,\'...~~ ;;',';-..!'~: .,:. ~>-:~
r give and b"quea th.unto my wite ,'Ca'tbeX'1ncr<~{:',~':
,.,-.j:.:.,:.)_:".-;':' .'1... ...._"
effects ~ nv ::~7~e~1.t;;;'~;l'i:,h~ i?2\;
equipmont :.rid.~biP1:~~"~j;,h:<
;, ,. "...., ,'.', .'-.:' .,.';,-.... ....
Bonn, all Qf Dry hi:""n.1ture and household
autcl:l.cbilOIl, my pE)!'sonal jell'olryand all
\Ulod fortbB Jl1ll.1n trjJ1!l.nol.' Clfou:" home and tl.tJoin.1rlg,
,;
...;'.
. 'ITE!~ ;;,.
, , ',:_T' _ .... .""
! ~r!l byf\U thO~.1.J;C'<and e111pow,:'
I~J .
Er.eeutrlx to convert tll o(..:,tll9,Lrut, r~aid:le
estate, I'm_l., p&rsf):1al :md)nlX~d, wh~,'t'o~er
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tlo~ &G arc he~elnart6r mentioned, or ~~to my Truntee as 18
~ereinntt&r mora !u11~ set forth.
I furthermore direct that in tho event that any of .,
heroinafter ru:.t!ed leglltoetl should desire to accept a117 ,or all of
t.hdr beqUfll-1 tlJ in kind Ine tead of 1n cash, t1:l.e. t my hereinafter
namod ExecutriT. shall, 1n h~r discretion, give unto suoh i8g~teee
aucb. art1c161l in ldne lt~ theY-1 dosirti. provid.ed suoh lega teea
tll'>.all acoept. th6 ~!liune at the apprdl!le>d vll'.l\Ul.t!.on or the then Jll.l.r-
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~rtlcloe in ~~nd, I then direct tbr.t i~ hereinafter named Execu-
I tr:"x shall gi\'c Bach article or artlclltHI unto the one WhO, 1.
t w1ll1ng to toc.::e;>t thotJ at the highest valuation. ~e advisability
crf dla :;ribu \;inc~ ;tl1yth11181n kind eMll, hOW8V61' J b.'.tlnt1~~r. .
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~ i'ith1n the dil.lc:rot1on of my &Xeoutru. and'it eWH1oe..J,t'advle,;"
, i :;':".too;':':.;::~:::.:::: ::.k:~:~::;r'.... ~ta
r r,:;'.:.!. <i. I Give arA. 'beqUQIL tb :::y en tire r-es1dUir,- ellta te,
11....110 tber cmwo" ~cd or \w,convelrted., 1110 1"Ql10\'ts:
II
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Ii (t; r giv.: 'JIM bl'iquGath ten (10%) fie: eont. thereof
a ,'-' . . "-, .
r 1.J::; to 1111 s :"" .:', ,\:-:mt L ,It, t~;el, or '~,' c, t:,.tq;:tC!l, P. C", 'abr..:llu. ~1J .';
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(t) I give and cioIque...th !lVi; (5%) pf'1rt..nt.th.~ot,'<
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i! Ui.lto the Cj\:..!,i.1Nm ,n: rr:; <.'\.Lo"""uod b%'~tJ;.I',i". Hlo4."'" D~ _.m,:"ba"';::.'~..i
~ <<<, .bar. ,:~;t;; ::::l:Ji'~~L" (0%) ..J~1~li~~~ijj
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II give 11M bequcll th un to tho Lehign Valley 'I'rutll; Comp&r11' or Allen-
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II good and 11'l5ll.l eecuri Uell, and tor the purposea hereinat.tar set
II rc,rth./I dlreot thtl.t my TrusteClnhAll aocept !'r~ ~~..~ut~l~ 1n
II kind, as e. part or pnrcel or this trus: t fund, &n7...uetc In ldJ:ld
!Il/bleh lLrl'l \l. PUl't of my rca1dua1'1 eal;a te, and which have not lJeen
II converted by my as.1d Executrix. My Trustee abali.ecept '.UCh .
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!llI.SIletll, Il.ne. in its discretion sha.ll have the right to cOntinue to
llliol~the fiCkrlC without being~UbJe~4;. t'J ~urObarge 'ei~r;1"o~the.
!/acoeptance; Of. the umo" or for '1UJ7 IlhI'~ge In;~~7~~.~Ch'('\Sht
i, oocur dur:l.>:'.{; 'eM par10d that tholLSli6tll' arc GO~.:~1nod.' .'K1. Trua-
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IIte8 at the 311.:ll'J t~o ahSl.llot eourse ban the rIgh~.:~\) 'convert,
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11 conver~.lon to be lr. the b.,et 1nte,ru t~ or the t~itt~he~bi:
II crec.ted. Crr.lCe:-ull'lg the Gubject m&ttGr ot' thin tuDd,Iherebf'
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The entire balance or the said redduar)' eatate, I
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To pr.'.J th& inCOlIl& trom the said r--und.~to '11!3' ~1t'..
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tile op.1:'j!(.c, 1'5: =:r Tr...~e ~ybe l'HH:f",ur2' at 1l.n.1. timo,to,".oet,aq
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II ~1. e~o:rt. 'i'h0 yi:J'lItor to D*-b ',such dt=strlbutl6n.~:,'c.t,::::p~liol' '1.;~:/"~":'-:
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l.lntO' Jrr]d.J." ! hf;1~oby Ghe'unto ~ 'IrW8ut! w1thOtlti;;., '; . .1i:..
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ot' 1111 'l'l';,\.!;t., flrH pet1t1on1ng t.lw :)t>phlulll f c~(.i'o~:P4..~.i:tlon'~'
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(::;) Upon the d._tho! try 'WH'e,
I d11'&O t that the La.li:l.nce of; these.id t:"U1I t fund nball be divided
into ten ::;~111::' aha.NIlS, whioh said srulro8 I g1ve ~db-tquell.thalS
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Unto my oister, Anno 1i.Wetzel" U' she, be
l1ving, throo equal shnres, abtlol1;.tely.
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Unto 08.C11 of the ei'...11dl'on or my w1j;e;~...1;hl'lr1it.
Should ei,ther .~o~~:~~., ~,~ "
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doceuod f1. t tho time or the del. th \}f my wire" end d1e ,leiV1!lg '.
.! '.' .:'i,fr':_':/':/\,"""';-';._>.t",':'::''';<:_. >.:,....'
ehildron, Couch llhare llhallbe g1ven, ShaI'O andlha~o, al1~~i''l:Into<
'_:,~:'t\-:,:;_: ,-', r '/ ;:~: ::,<'!:'i ::/:"~~{:~:'~(i~~:ik~~ .:./7',:,
tbeebildrcn or such deecusd child. It e1 tM~one~'ot.'~he'ch!l':'
dren of n'~ wife should bedGoeasoC. at .t.~;at t~;','r~:%t*f,i:\~~T'
chlldNn. e\Jch s);...,re o hall be 'g1ven l.nto theot~e%' child otiq''':
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wire, or if ho or tlhs bel deoel18ed, and leave Ch1.1dte#,::the!t,urit'o.;
the ohildren or such deceased . eh11a.~ oh&re an~".:~~;.i~1'i~'~:K;.:l,;:.:'
Bowen, on~ equal ailare, nb801utelr.
<Ill to the :::acred:.Hee.!'t HODp1 tal ot Ailel'ltcnm~
ronn8ylv~nia, ~o eqUal sbAraa, absolutely. .
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. Unto Chrlst Lutheran Church. o.t'Allentown;.::pe1ms11~
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Ii v..1&, on' ,qUAlUn :~:: :::~:'::M.r sOOi.i~5'~f&~'4~i;~~j;;;.
II one equa: ~L~re, ~.b~olutelr. .,'~:/;:'~;};ii~'i~)t:;f,.(tI?F:
'/ Ur;. t;(jthe GO~Sh(lphe )<6; HOOle ot"Allen toWz(~,:J'inuiI71..
~ n.1&, <"' equal ,noro, '~.lut.'7';1~~'~~(iir~~~'ilf~';)
!I If upO'.l the c1a~th.,~t., DlJ vU'o, c;e1;ku~~~,,i~~:~?~~~:~d(:;. ,)i,:
II t$r, ...'" r1(1(:~\;:, 00 ~~en~,~t h'.'ing~ th~~~l~~,~~;j;~,.,;~~r "
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I out of..rtrJ cstfl.te all tren8t'~r and 1nhGrHance t~~~'/~~~F~~..t~'~
I Federal, that InA1 be due r.nd,:paynblo on ~ll th~)#.;~*i~~~(~;~i'"
II quest! c'-'TIta;,l1ecl. herein, except tba t upoIl the l1tif'ie.llte.teg1~;.m',
:/' unto my wiro, Cathwlne Bowen, ..~ Item 4, hereor.,.~ect1~(~):;,
I Sub~See ti on (Z), I dlrec t ths. t t~ tp.x on the l11'~}~;~;tato,:~'1,
Ii sbdl be paid at the time of;~',dOQth, nnd the~~.~;i~~~'~ln<<?,l-
II ::::~::o :;;~:':f~:~:~.:~~:t~'!1~ij~~~~~
I State and Fodcral, Dhall 1ri.~:~~Whntev~lr tax ;tj'~j~~~.~~f:~}'~'~:
policies of in~urane6 upon'in,:lU'e, regnrdlElss 'Or-whom,m&;ri;oo',:;\i:':
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11' named the benefiels.ry th81'olI\~ Md alsormy andUJ..>tax'>tb8.t"Dui,.
be due on 'ill:J Jointly owned: property.
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the t1l:ne that ~ 'becontell e~:1tled. to t:.ny share ot\JI!1.:,e.itt~.,,'I,;,'
11 nominate, COlA!> tl tu le and ap~o;'nt the Mothe:' ot"tti&;'i8.'ld.:jobi1c~:,;:;'.
II Bowen, Florence K. suter ';;#;:I~;rve ao ~unro1a~r;,f?5i.~~,*,~"{mn~~i1~:!:~it:;".
II hIlvlng hi.w,n alrea6.y dU1~ eppo1n~e:1 b'tJ the sur:t'~&e:tt,.:(J,~ti\~t;:'fi'/i';Th~
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of October,
81r;:Hli.i,ualea.. p'lcliahed PM
i.deol.Hr~.. .:".,.,q the tee ta/..:>r ll.b....OV&
. l3fI-TIleo. .es:>ll.nd for hIs 1.&11'1;
:, 'Will o.ndTelltllmlJ:1i;. in tho
pre:!lImco'.;ot U(;, whe hAve httra.
I unto nt'bill rO:lu6:>t, Iligaed'
,our ~1J'.1nf;tJ urcsenct'.
1."'L thGprelll;~r.(j ,,1- each o~l~dr
II as wi ~e~:eB. "
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Bmms COUN'l'Y....
L~Vr;NTORY;and ~EMENT
of an ruel and.~aI ~";cr(,, 0; .. J<!.mf.O{;13OlIE1~t.
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'1DtJ(. b.9_U.".lLr.~:"'Il~~~y~"
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<"~'~~:,a~.;-.. .j::.' . '. . ._<!:':.. (.~" . ':'1'~~_-:'''.~:,~;~.'7''-'~:'::~~_ '
. ,";iAFfiMViT ~ APPRAISERS -OF ...PERSONAL' '$TAn::;'!;,;,~>,:,;+":",;,,
STAn: or fENNS'./!.VAN!.'\. \ "';.. .:,:":':;;/' ":>''.''jV ':;'>"'~':'
COUNTY Of' ~f!IGli I ~.:. . "," !"j.;.,..,.,
. ' ~.':-PWlOna1l1 b8~mo, Ib", undorslgnlld authorlly.a: i ...... !;5'J;.l!-.~_Publ.j,.~
In cmd b~ s:lid:.StCrteand Counly. appeared the folIoWlnC]l1a!nod pcraona. vls...RAIo:~.Jm.QN...m:NG
and.__.....,..~.!C. CM~').'.9.~{.' " wbo.:beuiq duly s'VrorU; do dllposeCind .aythat they .
ar8DOt Ill. the 'employ of lhe o-."Ulor or admlnlatratornor..' porsonally 1nlerOSI1;hith,~'eol the .
. l'ltm'lm'Oft"" .",......""", ..' eau,.,.. '.
d.JCedooI; Ibat they,. at th.. I':qu"," oL.._.__."'......~....~ ._:..__.._. ...":~1Ir . IWlr
",hOlO addro., 1s.....RWt;!) .#l,d'jl,.(j,J."lgU~_o.m:"'JJ'.l.v.(ln;!.A-...w111 woll caidtrUlraDd withoUt
ptejudic:. or partialfty. "alllO an,! CIpF.o;~,. 'ae persomrl OIItato which was oL..l:OHN: 0 ~ BC7II.I[~-
d~, and In all r06pc...'"Ul pedorm thoir duti.. allapprais~1I to the bost of IhelnddllcDui !".1dgm6Ii.l
s.-~d-~~-;81~~.....'.'.'
th1s_la.t__d~oL~...Apr1L-., 19.~.. ':':~:..:--~.(t~---~
_~_.~~~~__:.- ,.. ,1lppl'a16er~<. .... ,.,' .
. tlGTA~"t .PI1::lLl,C .,~....:s.:...;.;.;...._.._._...;._.
-:;-":":::'"'f..~~ur;tti:;,'l"d . c.;" :,.~(t.,~.<;",,,.. ,
.. I ""PRRSONALESTATE SCHEDULE
," ,'c"" "f.,:::"
SaviDg5 AOiJcunt {f91<;7, 2nd Nat'l BILnk,';hlentoWn, Pa.,;':;'..$l,'194.'.U
~ekin.g Aoc.:nmt; L>'Ih1.gh Va.lley Trtlst.pO., Allentown.Pa.:,10,076.g1
CheeldngAccount,Chas8.N:ltional BaUk.'dhnr York City ,,,;:;:<,~:ii'r;!'e,9M_62,:...
Chocking Account, Marchlnts !Iat1onal>Bank' All$ntown,p.,,'>',:1,94S~1tL
Tl'avelera.oheckll" ,,;'/,?:;{' .',.' '.' ':':;:.,400.00
Cheek on bIU:Id, MerchAnta NEl.t1onal~nk,.;A1l&ntown, Pa.::. /:i'!60.00'
L6h1gh Portland COllWnt Company, JanuaX"3'.' n1li.1"1 :', ,'. Ii! ,Z91.82
Lehigh Portlllnd Cl;ment ComrA111, P'ebruau S'm.l1l.17 '2',640.00
I.ehig..'1 Portland COlll'Jut COlllpaI11, refund' group inSU1'l1noe. '
, " ".,~. "::'. January ohsck .' ."
Le111gh PoX'tland Ce:nent Company; expel.a wk-ond Jar.. 16,:''i.
Leh1I!..h ValleT. ~f1 t COlllpIlI11. ,JItnl1a1'1. D1'rGO tOl" & ~ee':':;" .
ClWok on haM, EJ eotrlo Bond.. Sb4i'e',COll1pany, Oct. 8i';~'
.'.:,.::~<:j1953, prooeed. 58,le Um.ted,;,Gaa Corp. Commcm.:,::,~
Judtnwnt note' or ?l!Tmn1lvanll.,Suppl't..o,Ompany I Harrisburg,
PI. 'I dA ted)h:.::,. l?, 1937, PQ1&ble)"onjdmmmd .5% bt ~ ;::;':,. :i:O a(\()O'~'ciO
Intl'lreatol1 nf:i:.t}, Dec:. 19} 1953,.t6':.<'l'an. 19, 1954 ,:\'>";83~Z3
Judgt:tln tnote or l'eml!l;yl va...'111l'.' SUl'pl'1:90:npany, HarrlDbu2,Og' ';;;'f}.' "
.h., dated Y(~;r JJO i 1947, pa)'able'on d.fJJIl.o.Ytd.~ 4% int ."'," . ,; ", .
.$20:000origlWll sr.::unt, pd. ~;5iClOOti./c, b!l.~ln'lcEl duo'",;."~.5.'>OO~o\),
!.!~';Gri.t'on !'Jot!" Dee. 19~ 19S~;;to;,Ja.n. 19,' ,1954 ;\:;;';/":":0~~OO
l:an-.'.;,<terellt biH',rir:g notOll o(Liv11igaton Club ,#22-25':26-.. ....... . ~'>'.<;;,.;
': ;;'2.7-26-2~-~'\O."51J due Jl.'J1'lJl~&5;O,*5a .'h:<\:.ti,,,t,;:"i": .t:QO~.\'ir.;
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III . PERSOHAL: iJ:S'rATI S'OrJ}..:o~rr..l: (Cont: ldo)'
:BROUGm . FOltilA-rID
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IntGl'8.t1n Charlea I)ei:farF::tat~, L~h1gh County, p,:.~, .
Intere.lIt.1n Q~O!'b(j ne1f(tr ll:state',:Leh1gh C.:mnty, Pa.
.1ntore'"t."1n Ka\;tl ~&U'or Estllte, ,Lehigh Coun't7, Po..
1I(J'.l~/$holdtul'tl:1,tU1'~ :
TJlv~ Room
~ Ea81.Cmd.r
1 EtUl:r 'Cb!i1r
1 Oouch
1 Leather Che.11'
1 Din.~ng roo~ Tabl~
1 Dining Rr;'Cl1 Chair
1 Dining Room Chair
1 Dlning R~om Crull'
1 D1n1Jlg Room Cha1r
1 SlII&I.ll Boalt Sbelt
1 Large Bock 8b,fllt
~ Small Rugs
Basement
'lPlano 5.00.--.- ,"
l',Table . :5 .00'
4 Chairs @ $1 4.02,
\:"_ . ;'i::;':';'".<:,...<",y:.._ .! '.. <',~'
200 sb4res l?el1~llylvanJ.tl. SuPPl1 Oomp.m1 Oommon Stook:.
'.', .';' 80la and"rea.lized ." . ::'
I' Intereatin HigMpire Sand a: Gra,,'''lCompo.nj', Lim1 tod~
lIA:rr1.burg, h., 25 IlhAru (Pl.l'tnOl'llh1p
Aelloc1ation), IlCll6, u.ndroa11ted . "
Ill, *5,o~~;:rt~~~~).,i~~:~<<l1~~ga\.~,f.1IIf'~ DeclaX'o.t1un
$500 Loh1gh Count!.,. Olub P~opr1e~a1'1' Mombership
II ,\' ,',."\,i:";' 'Oert1.1.'ioate
,I 57~9 IShIlZ'tlB L4'Jhie-.1:l Per tland OOll1ent"OOmpSUl..."1' ,'C01ttI1011; ,.,
..',i'par vdu.t26, @ 29j;-',wl,3;070.eO"
il. i Bha~:,~O~;~e~~r~;~~~;~ ~=~~~7~portlar.d ," '~i~~'7i5
I 15 l!IbUoiiLibGrty Bank &: TrustOOlliplU'l;1, pClr.5 @ '7i 112~50
! 38 zhe.;res.'El ell t.l'j c Bond &: Sb.!lre :,'OOllllllon, parS @ 20 , 760.'00
,I 6 shar08:Penn Cuunt105 'r'ruBt Cci.,,'Common, par 5C @l 25~ "1..80.
1140 IlMl"es'Ler,;'gh Vn.lloy T1'WJt Company, par 100 \ill 1.68:J, 2:5.52\);.00
/1G SMl'e8,Radio C crpoN.ti on of Amer1oa, COl:lm1OD." .'>::'<,1,':",
I... '>:[>'.: ',;;,;':;,'::'no,par @ 23-::>/8 ^,:.:',.'Z'14'.00,',
! 100 Shll.1'eS GEln~n'd ra.otrl 0.' Co.Caamon, no ,,,ar @ 89..5/4,8,9'16.00.-
Ii 32' 1l~~,8; ~t()neC:l Coke &: ~c;al Co.7"~.C)mmon, pill' $~O;;,?t;~;\,:;,::,;;;;:,,;::t?<,{
,I .' >.. ",,',' '.' . ,"',"":.,...!,'" ." €iI...," ""';'i~"~"', 6,608_00,.
1: 100 r,haroll V1l'glnia C:>c.l & Iren 00 ., .:, Co.lU!IWn ,pSo::- $10Q;.;."" ."i"j~"":',,;i\~'::;,~:
l,i11oo a~~~II,;ThZ! Uni tt)diCOrp;tion,,::i~;~. .6;on, nd p~/...;:<W'6j;[a:,.;t~.}~~~:~,e~".. .
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$4.00
4.00
4.00
4.00.
Bed~oOm
l~'Wln Bed
1 'l'1r1n Bcd
1: Dresser
3.00 '
3.00
4.00
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1 Dre880r
1.Doub1e Bed
4.00
4.00
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j! ,., t',~~~,~,':'c -~. _ :'c~;'~;'~Y':'-r:':?F:: ~ _ 54/,3/4
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'I'I! ," cato:l..ued lP4:.., Pa. POW(.:' &: ,VLpt 00. t'~ lOG ., .hOG'I.:'
lsr B"abUe'aJ;~5\te\.Usb. 1i1a.toll. Co.; par';].~f);i&wedbh,c:l'0Tm8 ;::.i~,~:.:2#~;.;(;,f1;f.
~ $1000 ~tt.:!a.~.:.~~.:l ;~~i'r~/J: ,~.O.~.1~~.'..1~:~.J~.:.~.:.J.bfm.'f.~an~ i,:-.t 5' ~~~~~..GI,:.'~.:J.;.~.{-.~;~~~.'l.l~~.~.;'.-.'..~."
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EXHIBIT C
c
.-----.. .
ACTION OF THE BOARD OF DIRECTORS OF
PENNSYLVANIA SUPPLY COMPANY IN LIEU OF FORMAL HEETI~~G
We, the undersigned, being all of the Directors of Pennsyl-
vania Supply Company, in accordance with the appropriate p~o-
visions of the Pennsylvania Business Corporation La'tI7, do hereby ,.
this date approve the follmving action to be taken by the corpora'-
tion by this \o1riting in lieu of a Board of Directors Neeting duly
called and convened for these purposes and hereby agree th~t this
document shall be inserted in the Minute Book and shall represent
the formal action by the Board of Directors, as of this d~te.
Consent to this action has been given by one of the members of
this Board of Directors, who is named in this Resolution, and 'tvho
has abstained from voting hereon.
The following Resolution is hereby approved:
l-7HEI~EAS, Robert M. Humma is the owner of Seven Thouscnd Two
Hundred Forty-One (7241) shares of the common stock of KiD. Conpany,
a Pennsylvania corporation, which company is engaged in a similar
line of endeavor as Pennsylvania Supply Company, that of real estate
ovmership and development; and
WHEREAS, Robert M. Mumma's ownership consists of 83.42~ of
the common shares, issued and outstanding, of Kim Company; and
l-7HEREAS, Pennsylvania Supply Company is desirous of ~cquiring
the interest of Robert M. Mumma in Kim Company as such an ~cquisi-
tion will meet the continuing business purposes of Pennsylvania
Supply Company and will assist Pennsylvania Supply Compcny in im-
proving its business operations through consolidation of canagernent
and effort; and
WHEREAS, Robert M. Mumma has indicated a willingness to dis-
pose of his common shares of Kim Company, consisting of Seven
Thousand Two Hundred Forty-One (7241) common shares, in exchange
for Five Hundred (500) shares of the cornmon stock of PennsylvCinia
Supply Company; and
WHEREAS, it is the judgment of this Board that such trans-
action would be greatly beneficial to Pennsylvania Supply Company
and its corporate operations.
NOH, THEREFORE, be it Resolved that this corporation acquire
from Robert U. Mumma all of his conunon shares of Kim COi:1pE.;:Y con-
sisting of Seven Thousand Two Hundred Forty-Onc (7241) co~~on
shares, representing 83.427. of the issued and outstanding comnon
stock of Kim Company, in exchange for Five Hundred (500) shares of
tn e cornmon stock of thi s corporation , Pennsylvania Supp ly COr.lpcmy;
and
o 0529
BE IT FURTHER RESOLVED, that the officers of this
corporation are directed to accept a newly issued certifi-
cate or certificates of Kim Company representing Seven
Thousand Two Hundred Forty-One (7241) common shares, and
upon such delivery and acceptance, issue and deliver to
Robert M. Mumma a certificate or certificates of Pennsyl-
vania Supply Company representing Five Hundred (500) common
shares and record this stock transfer in the appropriate
stock records of this corporation; and
BE IT FURTHER RESOLVED, that this transaction shall
be accomplished as soon as the certificates can be issued
and delivered but in no event later than January 29, 1983.
The undersigned Directors do hereby ratify and confirm the
action above set forth as though said action had been duly passed
at a re3ularly convened meeting of the Board of Directors of
Pennsylvania Supply Company after a proper call therefore with
a quorum being present.
Dated:
January 14, 1983
II
a~a.'??7~Avu
Barbara N. NcClure
~; ';;h? /?:.7Z--,
in a N. Roth
~~~aJ
Lisa M. umm
o 0530
CONSENT
Robert M. Mumma, a Director of Pennsylvania Supply
Company, has been advised that the Bonrd of Directors of
Pennsylvania Su~p1y Company are, this date, to act upon a
Resolution authorizing the acquisition by Pennsylvania
Supply Company of Seven Thousand Two Hundred Forty-One
(7241) shares of the common stock of Kim Company in ex-
change for Five Hundred (500) shares of the common stock
of Pennsylvania Supply Company, the acquisition and ex-
change to be with the undersigned, Robert M. Mumma, and
Pennsylvania Supply Company, as the undersigned is the
owner of the said Seven' Thousand Two Hundred Forty-One
(7241) shares of the cornmon'stock of Kim Company. As the
undersigned has a personal interest in this Board action,
he, as a member of the Board of Uirectors, shall abstain
from voting thereon. Bm..rever, this consent is given to
the action to be taken as set forth in this consent and
:in the Resolution in writing submitted to all of the other
Directors to make effective the action under Section 1402
(7) of the Business Corporation Law of Pennsylvania, P.S.
1402(7), as last amended by the Act of July 20, 1968 P.L.
l,59, Section 2.
Dated: January 14, 1983
~'::"" .~-- - - - -....
IV\. ---- --~
o ert M. Numma
o 0531
CERTIFICATE OF SERVICE
I, Robert M. Mumma, II hereby certify that a copy of the foregoing Supplemental Expert
Report dated May 30, 2008 was served on June 2, 2008 by U.S. Mail, ftrst class, postage prepaid,
addressed to:
George B. Faller, Jr., Esquire
Ivo V. Otto, III, Esquire
Martson Law Offices
10 East High Street
Carlisle, PAl 70 13
Brady Green, Esquire
Morgan, Lewis & Bockius, LLP
1701 Market Street
Philadelphia, PA 19103-2921
Ralph Jacobs, Esquire
1515 Market Street - Suite 705
Philadelphia, P A 19102
Linda Mumma Roth
PO Box 480
Mechanicsburg, P A 17055
Taylor Andrews, Esquire
Court-Appointed Auditor
78 West Pomfret Street
Carlisle, P A 17013
DATE: Monday, June 2, 2008
BY:~
Robert M. Mumma, II
Box 58
Bowmansdale, P A 17008
717 - 612 - 9720
PRO SE