HomeMy WebLinkAbout12-29-08IN RE: ESTATE OF IN THE COURT OF COMMON PLEAS OF
ROBERT M. MUMMA, CUMBERLAND COUNTY, PENNSYLVANIA
Deceased
ORPHAN'S COURT DIVISION
NO.21-86-398
PRAECIPE
T~0 THE CLERK OF THE ORPHANS' COURT:
Please make the attached deposition of Joseph A. O'Connor, Jr., Esquire taken on
October 27, 2008 part of the record in this matter as so provided in the Orphans' Court Order of
December 18, 2008.
BY:
DATE: December 29, 2008
s 1
Robert 1Vf. Mumma, II
Box F
Grantham, PA 17027 ~, ,
(717) 612-9720 ~~' '
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CERTIFICATE OF SERVICE
I, Robert M. Mumma, II, pro se, do hereby certify that I caused a copy of the foregoing
Praecipe to be served this date by U.S. Mail, first class, postage prepaid, addressed to:
George B. Faller, Jr., Esquire
No V. Otto, III, Esquire
Martson Law Offices
10 East High Street
Carlisle, PA 17013
Brady Green, Esquire
Morgan, Lewis & Bockius, LLP
1701 Market Street
Philadelphia, PA 19103-2921
Ralph Jacobs, Esquire
1515 Market Street -Suite 705
Philadelphia, PA 19102
Linda Mumma Roth
PO Box 480
Mechanicsburg, PA 17055
Joseph D. Buckley, Esquire
Court-Appointed Auditor
1237 Holly Pike
Carlisle, PA 17013
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DATE: December 29, 2008 BY: _ }~;~~~~~- C ~( ~ ~ ~ ~ ~ ~., ~ ~~~;.,_~ j
Robert M. Mumma, II
Box F
Grantham, PA 17027
717-612-9720
PROSE
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APPEARANCES:
ROBERT M. MUMMA, PRO SE
MORGAN, LEWIS & BOCKIUS
BY: BRADY GREEN, ESQUIRE
FOR - BARBARA MCKIMMIE MUMMA
LISA MUMMA MORGAN
JOSEPH A. O'CONNOR, JR. ESQUIRE
MARTSON LAW OFFICES
BY: JENNIFER L. SPEARS, ESQUIRE
FOR - BARBARA MCKIMMIE MUMMA
LISA MUMMA MORGAN
SNELBAKER & BRENNEMAN
BY: KEITH 0. BRENNEMAN, ESQUIRE
FOR - JOSEPH A. O'CONNOR, JR., ESQUIRE
JACOBS & SINGER
BY: RALPH A. JACOBS, ESQUIRE
FOR - BARBARA M. MUMMA
ALSO PRESENT:
JAMES GAULT, ESQUIRE
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INDEX TO TESTIMONY
DEPONENT EXAMINATION
Joseph A. O'Connor By Mr. Mumma
By Mr. Jacobs
By Mr. Green
By Ms. Spears
By Mr. Brenneman
PAGE
5, 128
112
INDEX TO EXHIBITS
N0. DESCRIPTION PAGE
1 Subpoena to Attend and 7
Testify
2 Emergency Motion of 9
Joseph A. O'Connor, Jr.,
Esq. For Protective Order
3 Order 20
q Matter Detail Report 50
(R-2)
5 Work Collection from 54
1/1/86 to 12/31/87
(R-3)
6 Memorandum dated 6/11/86 93
7 Form 706 United States 134
Estate Tax Return
g Memorandum dated 5/4/89 134
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JOSEPH A. O'CONNOR, JR., after having been
first duly sworn, was examined and testified as
follows:
MR. MUMMA: Good morning. My name is
Robert Mumma, II. I am proceeding Pro Se. This
matter concerns the estate of Robert Mumma, No.
21-86-398 in the Orphans' Court of Cumberland County,
Pennsylvania.
This is the time and place set for the
deposition of Joseph O'Connor. Would counsel please
identify themselves for the record and please
identify the individual or the entity they represent?
Ralph, why don't you start.
MR. JACOBS: I'm Ralph Jacobs for
Barbara M. Mumma.
MR. MUMMA: Jennifer.
MS. SPEARS: I'm Jennifer Spears on behalf
of the executrices of the estate.
MR. MUMMA: Are the executrices paying
your fees for today?
MR. GREEN: You don't have to answer that.
MR. MUMMA: Keith, who do you represent?
MR. BRENNEMAN: Keith Brenneman for the
deponent.
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MR. MUMMA: Brady, who do you represent?
MR. GREEN: I represent Barbara McKimmie
Mumma, Lisa Mumma Morgan. I'm also appearing on
behalf of the witness this morning.
MR. MUMMA: And who is paying your fees?
MR. GREEN: I'm not answering that question,
Bob.
MR. MUMMA: Am I paying any portion of your
fees as a beneficiary?
MR. GREEN: I'm not answering any questions
from you, Bob. I'm not under oath, and that's not the
purpose of for the deposition.
EXAMINATION
BY MR. MUMMA:
Q. Mr. O'Connor, would you please state your
name and address for the record?
A. Joseph A. O'Connor, Jr., 1222 Round Hill
Road, Bryn Mawr, B-r-y-n M-a-w-r, PA.
Q. If at any time I ask a question that you do
not understand, please ask me to repeat it or rephrase
it. Is that agreeable?
A. Yes.
Q. If a question is asked and you answered it,
we will presume that you heard the question and that
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you understood it.
A. Yes.
Is that agreeable?
Q. Are you taking any medication or know of any
other reason why you cannot testify accurately today?
A. No .
Q. Have you previously testified at a
depositio n?
A. Yes.
Q. How many times?
A. I don't recall.
Q. More than ten?
A. No.
Q. Have you previously testified in any
capacity involving matters before the Orphans' Court
of Cumberland County?
A. Yes.
Q. When?
A. I do not recall.
Q. What was the nature of the proceeding?
A. I don't recall.
Q. Before which judge?
A. I testified before Judge Oler.
Q. Is that in the High-Spec matter?
A. I do not recall.
Q. Was it within the last two years?
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A. Yes.
Q. But you can't recall what you testified to
about?
A. Correct.
Q. Whose witness were you?
MR. GREEN: Objection to the form of the
question. You can answer it if you can.
THE DEPONENT: I don't recall.
BY MR. MUMMA:
Q. Your appearance at today's deposition began
with a service of a subpoena and a Notice of
Deposition dated September 30, 2008. Is that correct?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: I don't know what you mean.
MR. MUMMA: Mark this as Exhibit 1, please.
(Exhibit No. 1 was marked for
identification.)
BY MR. MUMMA:
Q. I'll show you Exhibit No. 1.
A. (Perusing document.)
MR. GREEN: May I see that? (Perusing
document.) That's a deposition notice, okay, a
subpoena and the notice, okay.
BY MR. MUMMA:
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Q. Can you identify that for the record,
please?
A. It appears to be a copy of the Subpoena to
Attend and Testify.
Q. Does that refresh your recollection?
MR. GREEN: As to what?
MR. MUMMA: As to my previous question.
BY MR. MUMMA:
Q. That you're here today subsequent to that
subpoena?
A. I'm here subsequent to the date on the
subpoena.
Q. Okay. Would you look at the second page?
Did you receive that?
A. It's the third page, yes.
Q. And the signature card on the back showing
that you received it, is that your signature?
MR. JACOBS: Do you have a copy for me?
MR. MUMMA: I'll get you a copy.
MR. GREEN: We stipulate that the subpoena
was here and we're here.
MR. MUMMA: Well, I was curious why he
didn't remember that he received that subpoena, and
E that's why he was here.
THE DEPONENT: It is not my signature on the
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subpoena.
BY MR. MUMMA:
Q. On the receipt?
A. No, it' s not.
Q. This is n't your signature?
A. No.
Q. How did you come to find out about this?
A. I don't recall.
Q. Okay. Are aware that Mr. Brenneman filed a
Protective Order r egarding this deposition?
A. No, I'm not awar e of that.
Q. Did you ask him to file a Protective Order?
A. No.
Q. Did he ask you a bout filing a Protective
Order? Did you ha ve any co nversation with him about
it?
A. No .
MR. MUMMA: Let's mark this as Exhibit 2.
(Exhibit No. 2 was marked for
identification.)
MR. GREEN: May I see it please? (Perusing
document.)
THE DEPONENT: (Perusing document.) Okay.
BY MR. MUMMA:
Q. Did you tell Mr. Brenneman that you were
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objecting to appearing here today in this office for a
deposition?
MR. GREEN: Objection. I'm going to
instruct the witness not to answer any questions
regarding communications with counsel, Mr. Brenneman
or otherwise.
BY MR. MUMMA:
Q. Mr. O'Connor, do you object to appearing
here today for a deposition?
A. No.
Q. Have you ever had any objection to it?
MR. GREEN: I object to the form of the
question. I think it's vague and ambiguous in terms
of his objection and what you mean by that. We have
stated in this motion grounds for objection to the
subpoena as originally served.
We will assert objections here today on the
record to questions as they arise, and that's the
nature of it. Ask your questions, and let's move on
with the factual testimony that we're here to take.
BY MR. MUMMA:
Q. Just to clarify it, you've never had an
objection to appearing here?
MR. GREEN: On what date and what time?
MR. MUMMA: At any time.
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MR. GREEN: I object to the question. You
can answer it. Joc, did you have an objection to
coming here for your deposition on October 13th?
THE DEPONENT: On October 13th I was in
Massachusetts. So I could not be here.
BY MR. MUMMA:
Q. No. But coming here to this office, was
that ever consideration that you objected to?
A. No.
Q. Thank you. Would you turn to paragraph 3 of
that?
MR. GREEN: Do you mean the motion?
MR. MUMMA: The motion, yes.
THE DEPONENT: (Perusing document.)
MR. GREEN: (Perusing document.)
BY MR. MUMMA:
Q. Would you please read paragraph 3 into the
record?
A. Paragraph 3 states while a partner at Morgan
Lewis and continuing through present, Mr. O'Connor has
advised Barbara Mumma and Lisa Morgan on various
issues in matters in their capacities as executrices
and trustees under the will of Robert M. Mumma
deceased.
Q. Is that an accurate statement?
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A. Yes .
Q. How long have you been an attorney?
A. Since 1962.
Q. Are you still actively practicing law?
A. Yes .
Q. When did you begin working at MLB?
A. In 1972 .
Q. And how long have you been partner at MLB?
A. I'm no longer partner. I became partner in
1972 and ceased to be a partner about five, six years
ago.
Q. Do you recall the last time that you
performed work in this estate case or with respect to
the two trusts?
MR. GREEN: Just a date or a time.
THE DEPONENT: I can't recall. I probably
conferred with --
MR. GREEN: No description of what it was.
The last time you had performed work in respect to --
THE DEPONENT: Last week.
MR. GREEN: -- these trusts.
THE DEPONENT: Last week.
BY MR. MUMMA:
Q. There's a current fee being charged by
Morgan Lewis & Bockius for the legal work in the
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estate case with respect to the trust.
MR. GREEN: Objection to the form of the
question. It's vague and ambiguous.
THE DEPONENT: I -- our fees are based on
the hourly rates of Morgan Lewis' attorneys.
BY MR. MUMMA:
Q. Is there any discount involved for the
estate or the trust?
A. Not that I'm aware of.
Q. Is there any referral fee involved for
either the estate or the trust?
A. No.
Q. What is your hourly fee?
MR. GREEN: I'm going to object and instruct
the witness not to answer pending some demonstration
of what this bears, what relationship this bears to
the matters at issue for which we're here for the
deposition.
MR. MUMMA: I think the hourly cost of legal
services provided by Morgan Lewis and whether or not
we're getting our value for that is clearly an issue
that should be in front of the court.
MR. GREEN: It may be an issue that should
be in front of the court. But it's not an issue
that's been teed up by a Petition to Disqualify Morgan
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Lewis which is the purpose for which this deposition
is being held.
MR. MUMMA: If they're charging for work
that is of no value, they should be disqualified.
MR. GREEN: You can make that argument, Bob.
But we're not getting into issues of rates and so
forth. It's not at issue. It's not framed by the
petition that's been plead and the answer that's been
filed. That's the rule.
You didn't want to take an all-issues
deposition. We offered that through Mr. Gault. He
said you chose to take a deposition without your
pending Motion to Disqualify. That's what we're here
for.
MR. MUMMA: I think if the estate is being
overcharged by the attorneys, they should be
disqualified.
MR. GREEN: I understand you think that.
BY MR. MUMMA:
Q. Which entity or individual actually pays for
your attorney's fees?
i
MR. GREEN: Objection to the form of the
question, and I instruct the witness not to answer at
that level of generality.
BY MR. MUMMA:
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Q. Does the estate pay your attorney's fees?
A. No .
Q. Which trust pays your attorney's fees?
MR. GREEN: I'm going to object to the form
of the question. It's vague and overbroad.
THE DEPONENT: I believe that the residuary
trust pays the attorney's fees now.
BY MR. MUMMA:
Q. Do you have any idea what the current value
of the residuary trust is?
MR. GREEN: I object to the form of the
question and instruct the witness not to answer as
being beyond the scope of the motion that we're here
on.
MR. MUMMA: Well, I think I certainly have
the right to know whether he knows what the current
value of the trust is.
MR. GREEN: You may have the right to seek
that in connection with broader discovery. But it has
nothing to do with the Motion to Disqualify.
MR. MUMMA: It most certainly would. If he
doesn't even know what the size of the trust that he's
representing is, I would like to know that.
MR. GREEN: I know you would like to know
that. There are a lot of things I assume that you
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would like to know. But the question is, what are the
issues before the court in the motion that you brought
forth to disqualify this firm?
BY MR. MUMMA:
Q. Mr. O'Connor, would you agree that you have
been represented by Morgan Lewis & Bockius to be the
most-knowledged person from that firm about this
estate?
MR. GREEN: I'm going to object to the form
of the question. I'm going to instruct the witness
not to answer unless you show him a statement in which
that representation is made.
MR. MUMMA: I believe that was the
representation made to Judge O1er when he was put
forth on the witness stand to be the estate's witness.
MR. GREEN: I have no idea whether that was
the representation that was made.
MR. MUMMA: You were there.
MR. GREEN: Well, if it's in the record,
it's in the record.
MR. MUMMA: Well, that's what I wi11 say is
the record.
MR. GREEN: We11, that's what you're saying
is the record. Ask the question, Bob.
MR. MUMMA: I asked the question.
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BY MR. MUMMA:
Q. I'll ask it this way: Who is the most
knowledgeable person about this estate, Morgan Lewis'
representation of this estate?
MR. GREEN: I'm going to object to the form
of the question. It's vague and ambiguous and
overbroad.
THE
would have the
attorneys have
some knowledge
further than t
BY MR. MUMMA:
DEPONENT: I don't know who at Morgan
most knowledge. I think a number of
worked on the matter. And each one has
of the estate. I can't quantify it any
hat.
Q. Let's go back to this exhibit.
MR. GREEN: Exhibit 2?
MR. MUMMA: Yes. Jim, is this right?
BY MR. MUMMA:
Q. Mr. O'Connor, would you agree that you
have represented parties in the past adverse to myself
and to my sister Barbara in our interests in this
estate?
MR. GREEN: Objection to the form. It's
vague and ambiguous, overbroad.
THE DEPONENT: No.
BY MR. MUMMA:
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Q. Well, I would like you to read a single
paragraph from Mr. Brenneman's prior court filings.
MR. GREEN: What are you -- Bob, what are
you referring to, Bob?
MR. MUMMA: Just a second.
MR. GREEN: (Perusing document.) You said
this is from a prior filing by Mr. Brenneman?
MR. MUMMA: Yes.
MR. GREEN: What paragraph is it?
MR. MUMMA: It's paragraph 1.
MR. JACOBS: Is that Exhibit 2? No.
MR. MUMMA: No. I think Exhibit 2 is --
MR. JACOBS: We'll probably make that
Exhibit 3.
MR. GREEN: Okay. (Perusing document.)
MR. JACOBS: (Perusing document.) Just for
the record, the document in question is a Motion to
Quash Subpoena and Objections to Document Requests in
Mumma versus CRH, Inc., Cumberland County, Civil
Action No. 99-1546. And the date on the Certificate
of Service is February 27, 2008.
And the paragraph in question appears to be
paragraph Roman numeral I background which appears on
Exhibit C of this motion package.
MR. GREEN: The first one. This one here.
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THE DEPONENT: {perusing document.)
BY MR. MUMMA:
Q. Yes. Do you agree with that background
statement?
A. Yes .
Q. So you have worked on matters in adverse
capacity towards my interests and my sisters'
interests?
A. I --
MR. GREEN: I object to the question.
Again, I think it's vague and overbroad.
THE DEPONENT: I don't recall providing
advice regarding matters adverse to your sisters'
interests.
BY MR. MUMMA:
Q. Do you believe my interests and my sisters'
interests are different in this estate?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: Yes, I do.
BY MR. MUMMA:
Q. How do you believe they differ?
MR. GREEN: Again, objection to the form of
the question, vague and overbroad.
THE DEPONENT: I -- there are cases,
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matters, in which you have actively litigated against
the executrices and the estate. I don't recall any
instances where either of your sisters have done that.
BY MR. MUMMA:
Q. Do you recall Equity 66?
A. Yes.
Q. Did the estate bring an action to Equity 66?
A. I believe it did.
Q. And who were the defendants in that action?
A. I do not recall.
MR. GREEN: Is that to be marked or not to
be marked?
MR. MUMMA: Well, if it's all the same with
you, I prefer it to be marked because there was
questioning from the document.
(Exhibit No. 3 was marked for
identification.)
BY MR. MUMMA:
Q. Mr. O'Connor, when did you first become
involved with this estate?
A. 15 or 20 years ago.
Q. Well, how early in the formation of this
estate did you become involved?
A, I'm not trying to be argumentative, but what
do you mean by early and involved? I need more
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clarification.
Q. Well, my father died on April 12, 1986. Did
you arrive on the scene the next day? Two weeks
later? A month later? Can you recall?
MR. GREEN: I object to the form of the
question in the way the issue is being presented.
THE DEPONENT: It was a long time ago. But
my recollection is it would have been several years
after 1986.
BY MR. MUMMA:
Q. Would the best place to determine that be
the billing records from Morgan Lewis & Bockius?
MR. GREEN: Objection to the form of the
question. It calls for speculation.
THE DEPONENT: I don't know whether that
would be the best place to determine that.
BY MR. MUMMA:
Q. What records would Morgan Lewis & Bockius
keep that would show us when you began work on this
estate?
A. Billing records would be among them. It
might be memos, correspondence, all of the usual stuff
that law firms produce.
Q. Are you aware of how Morgan Lewis & Bockius
became involved with this estate?
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MR. GREEN: Objection to the form of the
question. I'll instruct the witness not to answer as
beyond the scope of the matters presented in the
Motion to Disqualify.
MR. MUMMA: Clearly how they became involved
is a big issue.
MR. GREEN: I don't see how it possibly
could be. But I'm going to instruct him not to answer
the question.
BY MR. MUMMA:
Q. Do you think it was a conflict of interest
for Morgan Lewis & Bockius to be representing one of
their attorneys in this estate matter?
MR. GREEN: Objection to the form of the
question. I'll instruct the witness not to answer.
The purpose of the deposition as set forth in the
judge's order and the rule to which the judge referred
is for you to take testimony about the factual issues
that are unresolved or disputed by the pleadings.
That's what we're here for, to talk about
the factual issues. Mr. O'Connor's view is both
privileged and irrelevant in terms of his view of the
conflict issue. It will be presented. It will be
briefed. It has been presented and has been briefed.
BY MR. MUMMA:
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Q. Mr. O'Connor, what were your duties
regarding the estate?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: When?
BY MR. MUMMA:
Q. At any point in time.
MR. GREEN: I think the use of the word
duties is ambiguous. Do you mean what activities did
he undertake?
MR. MUMMA: What did he perceive his duty to
the estate to be.
MR. GREEN: His legal duty? I'm not sure
whether you're asking what he perceived his legal duty
to be or what activities or tasks he performed.
MR. MUMMA: I don't know what he did either.
I'm asking him what kind of things did he do for the
estate.
MR. GREEN: That's different than what you
asked. That's why I objected.
MR. MUMMA: Meaning he did things that
weren't his to do.
MR. GREEN: Ask the question.
BY MR. MUMMA:
Q. What was your function in?
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A. Over the years, I provided advice to the
executrices with respect to various matters that they
asked for advice on.
Q. Can you give us an example of what some of
those matters were?
MR. GREEN: I would caution you simply not
to divulge any communications that related
specifically to litigation, but rather matters -- use
examples that pertain to the estate administration and
so forth.
THE DEPONENT: I recall advising the
executrices in respect to Pennsylvania law involving
interest owed by the estate to the marital trust on
the amount of assets remaining undistributed to the
marital trust.
I'm sure there were other things of this
nature over the 20-year period that I rendered advice
on. But I can't remember specifically anymore. Bob,
I'm serious, that chair looks as though it's about
ready to blow.
MR. MUMMA: Thank you.
BY MR. MUMMA:
Q. I'm going to show you this memorandum. It
was Exhibit 2 in the deposition of Kim Mumma. It was
taken last January, two Januaries ago, I guess, '07.
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Would you take a look at that please?
A. (Perusing document.) Okay.
Q. Can you tell me what that is? Can you
describe that for me, please?
A. It looks like a memorandum of a meeting that
I had in Harrisburg with Art Klein, who was partner of
mine, Lisa Morgan and Barbara Mumma on April 22nd,
1986.
MR. GREEN: Joc, just to clarify, that's
Barbara McKimmie Mumma?
THE DEPONENT: Correct.
MR. JACOBS: Can you give us the date of the
deposition if that's an exhibit too just for the
record?
MR. MUMMA: It's 1/21/07. It's Exhibit
No. 2. I think you were there.
MR. JACOBS: Yes.
(A discussion was held off the record.)
BY MR. MUMMA:
Q. Would you like to recant your previous
testimony about when you first became involved in the
estate?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: What? Which testimony?
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BY MR. MUMMA:
Q. Well, previously you said it was probably
two years before you got involved with --
A. I think that's true what I said before.
Q. Would you read the date on this memorandum
that you prepared?
A. April 23rd, 1986.
Q. And do you know what Mr. Mumma's date of
death was?
A. No. You'd have to tell me again.
Q. April 12th, 1986.
MR. GREEN: So that's a question?
BY MR. MUMMA:
Q. The question is, would you agree that you
attended a meeting regarding this estate and prepared
this memorandum of April 22nd?
A. Yes, I would agree that appears to be my
memorandum.
Q. So you have been involved with this estate
since the beginning?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: I demur on the concept that I
was involved. I went to Harrisburg with Arthur Klein
and prepared a memorandum of that meeting. But I
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don't think that's the equivalent of being, quote,
involved, close quotes, in the estate.
BY MR. MUMMA:
Q. But your billing records would show your
involvement from this point in time on?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: I do not know without looking
at the billing records what they would show.
BY MR. MUMMA:
Q. You've read that memorandum this morning.
Does it refresh your recollection what was discussed
at that meeting?
A. I do not remember that meeting.
Q. But you're not disputing that you attended
it, and these were the issues that were discussed?
A. I'm not disputing it.
Q. Would you read into the record paragraph 3,
please?
A. Lisa said that her father-in-law was a judge
in Dauphin County and had a friend, Bill Martson, a
lawyer in Carlisle, who would be able to arrange for a
private conference with the Register of Wills.
The family is concerned about publicity
since the Mumma's are well known in the Susquehanna
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Valley. (Unintelligible) advised that the Probate
Petition would reveal nothing more than that the
estate was, quote, in excess of $100,000, close
quotes. The inventory and subsequent papers will
contain more detailed information, but they will be
filed long enough after death when there should be
less interest in them.
Nevertheless, the Register of Wills should
be requested to keep the matter confidential if
possible.
Q. Did you ever use the services of Mr. Martson
to file documents at the Register of Wills' office?
MR. GREEN: Did Mr. O'Connor ever do that?
MR. MUMMA: Yes.
THE DEPONENT: When?
BY MR. MUMMA:
Q. At any time ever, at any time during this
proceeding?
A. I wouldn't put it that way. I -- we -- the
Martson firm was our co-counsel in representing the
executrices of Mr. Mumma's will.
Q. Who made the decision to hire Mr. Martson?
A. I don't recall.
Q. Did Morgan Lewis & Bockius at this time have
a Harrisburg office?
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A. I do recall.
Q. Do you know if they have one today?
A. We do have one today.
Q, What's the purpose of this office?
MR. GREEN: I'm going to object to the form
of the question.
THE DEPONENT: Well, it's a law office.
It's purpose is to practice law.
BY MR. MUMMA:
Q. Do you do filings?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: I do not know what the
day-to-day practice of Morgan Lewis' Harrisburg office
is.
BY MR. MUMMA:
Q. Well, if you needed something filed in the
Cumberland County Courthouse, why wouldn't you use the
services of Morgan Lewis' Harrisburg office to file
the document?
MR. GREEN: Object to the form of the
question. It calls for speculation, lacks foundation.
You're talking about specific to a matter in number
21-86-398 in Orphans' Court?
MR. MUMMA: Yes.
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MR. GREEN: I would instruct the witness not
to answer to the extent that it implicates any
privilege or that the answer would divulge the content
of communications with the clients.
THE DEPONENT: I need to have the question
repeated.
BY MR. MUMMA:
Q. Why would you instruct Mr. Martson to make a
filing when Morgan Lewis had their own people in-house
that could do a filing in Cumberland County?
A, I don't agree with the premise of your
question. I don't think we instructed Mr. Martson to
file. I think filings were the result of our joint
agreement as to what needed to be done.
Q. For the estate?
A. Yes.
Q. Now, Morgan Lewis & Bockius also represented
me individually, did they not?
A. I believe that they, the firm, represented
you for a brief period of time.
Q. Were you involved with that representation?
A. I have no recollection of having been
involved in that representation.
Q. Was Mr. Martson involved in any way with
that representation?
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A. I have no knowledge of that.
Q. You never instructed Mr. Martson to file
anything on my behalf?
A. Not that I recall.
Q. Did you ever prepare any documents on my
behalf?
A. Not that I recall.
Q. Do you recall participating in any phone
conversations with Arthur Klein and myself?
A. I don't recall any phone conversations. I'm
aware that there is a memorandum in the file somewhere
recording a telephone conversation. But I have no
present recollection of the call.
Q. Are you familiar with the issue of a
recording of a disclaimer on my behalf --
MR. GREEN: I object.
BY MR. MUMMA:
Q. -- by Mr. Martson?
MR. GREEN: I object to the form to the
extent. Are you asking whether he has any awareness
or whether he has personal knowledge of it?
MR. MUMMA: Whether he has either.
MR. GREEN: You can answer if you can.
THE DEPONENT: Either personal knowledge or
awareness?
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BY MR. MUMMA:
Q. Yes .
A. I have no personal knowledge. I am aware
that there is a question in the administration of the
estate involving a disclaimer.
Q. Have you made any effort to sort that out?
MR. GREEN: Objection to the form of the
question. I'll instruct the witness not to answer the
question in that form. You can rephrase.
BY MR. MUMMA:
Q. When this issue came up, did Morgan Lewis &
Bockius make any effort to determine whether that
disclaimer was validly filed?
MR. GREEN: I'm going to instruct the
witness not to answer as to actions taken by others
unless he has personal knowledge of it. He can
certainly speak for himself whether he took any action
at that time.
THE DEPONENT: I'm sorry. You'll have to
ask the question again.
BY MR. MUMMA:
Q. Are you aware of any efforts by Morgan Lewis
& Bockius to determine whether that disclaimer was
properly filed?
A. No.
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Q. No one at Morgan Lewis & Bockius has ever
asked you about it?
MR. GREEN: Objection to the form of the
question. I will also instruct you not to answer the
question to the extent that the answer would divulge
the content of the communications between you and
other lawyers of the firm at least as currently
phrased.
BY MR. MUMMA:
Q. Well, let me ask a question. Was this one
of the issues that you were adverse to me as described
by Mr. Brenneman in the background?
MR. GREEN: Let me just interpose an
objection.
MR. MUMMA: I'm asking him a question.
Please don't interrupt.
MR. GREEN: I'm going to interpose an
objection, Bob, because I'm thoroughly entitled to do
it. The positions that have been taken by the firm on
behalf of these clients in matters in which you're
adverse are positions of record.
Whether Mr. O'Connor characterizes it, how
he characterizes it, what he recalls, is thoroughly
irrelevant. We do not deny. It's not in dispute in
the petition that the firm has acted as counsel to
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your mother and your sister in situations in which you
were asserting an adverse position. It is not in
dispute. So there's no factual information to be
uncovered on that topic.
MR. MUMMA: No.
MR. GREEN: We'll take the questions one at
a time. But that is the overarching situation in
which we're located at the moment.
MR. MUMMA: Well, at the time that
disclaimer was filed, I was a client of your firm, was
i I not?
MR. GREEN: If you know, Mr. O'Connor.
THE DEPONENT: I have no -- I do not know.
BY MR. MUMMA:
Q. Now, you said that you remember reviewing a
memorandum and indicated that you and Arthur Klein
talked to me on the telephone. Is that correct?
A. That's correct.
Q. What purpose would you have to review a
memorandum of that conversation if you were not
representing me?
A. I would have to look at the memorandum again
to fathom what it's purpose was. I have no
i
recollection of ever participating in the phone call.
I recognize that there is a memo. And I have no
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reason to think that it's not accurate.
But I don't have any recollection of the
call or the circumstances of that call.
Q. Would you think I would be entitled to see
that memorandum?
A. I think that memorandum was produced in one
of the matters that we are involved in.
Q. Do you think it was proper to produce a
memorandum in a matter that revolves solely around
your representation of me?
MR. GREEN: Objection to the form of the
question. I'll instruct the witness not to answer on
the grounds that his perception of what was
appropriate is not relevant to any issue in dispute in
this case.
MR. MUMMA: Well, I think it is very
relevant as to who he was representing when he wrote
that memorandum.
MR. GREEN: He didn't testify he wrote the
memorandum. You had the memorandum. You've had it
since 1987 or 1989. So I don't know what this is
about. The memo says what it says.
And his perception of it, his impression, is
i
not discoverable under the rules in which we're
operating this proceeding. We're here about facts.
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MR. MUMMA: Well, the fact I'm looking for
is, who did he bill for that time.
MR. GREEN: Then ask that question.
BY MR. MUMMA:
Q. Would your billing records show who paid for
your input?
A. They might. They might. I do not know
whether they do or not.
MR. GREEN: I'm also going to note for the
record that all of this, all of this relating to that
conversation, the memorandum, the billing records, has
all been the subject of prior testimony and
adjudication.
So it's utterly irrelevant in any event.
But to the extent he has factual knowledge, you can
ask about that.
BY MR. MUMMA:
Q. Let me ask you, did you -- how would you
describe your duties in a probate situation, like in
the beginning of this estate?
MR. GREEN: I'm going to object to the form
of the question as being vague and overbroad. You can
answer that question if you can.
THE DEPONENT: I'm sorry. I'll rephrase it
to make sure I got it. What were my duties in the
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beginning of this estate? Or what would my duties be
generally in an estate?
BY MR. MUMMA:
Q. Generally in an estate -- you were there.
You attended. You wrote a memorandum at the first
meeting. And the next step would be to marshal the
assets and to get approval. What would it be? What
would you do after that memorandum?
MR. GREEN: I'm going to object and instruct
him not to answer because you're now combining a
general situation and a specific situation. I'm not
sure what you're asking.
MR. MUMMA: I'm trying to find out how they
would go about administrating or advising the
executrix to administrate this estate.
MR. GREEN: How is that relevant to the
conflict issue which you've raised?
MR. MUMMA: It's relevant because I'm trying
to find out what efforts they made to marshal the
assets.
MR. GREEN: That strikes me as thoroughly
irrelevant to the disqualification issue.
MR. MUMMA: It's not irrelevant at all.
MR. GREEN: I'm going to ask you to identify
for the record how it relates, because I need to make
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a decision as to whether or not to allow the witness
to answer the question?
MR. MUMMA: Because the issue is that they
put assets into this estate that the estate had no
entitlement to.
MR. GREEN: I understand that's your
position.
MR. MUMMA: Okay. And my question for him
is, how did they go about deciding what is a proper
asset of the estate and what wasn't?
MR. GREEN: I'm going to instruct him not to
answer the question. This is exactly why I raised
with Mr. Gault the question of whether this was going
to be a general deposition or a specific deposition.
You can read your own petition which does
not raise this topic. But in any event, we're not
going to testify about it today. I'm going to
instruct the witness not to answer the question.
We're not going to do this twice. If you're
going to do another deposition where we talk about all
the issues, and this is exactly why I tried to --
MR. MUMMA: We're not doing all the issues.
I'll make it real simple. I believe they're running a
continuing criminal conspiracy here to defraud my
sisters and I from our inheritance from my
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grandfather. It's that simple.
MR. GREEN: I understand that's your
position, Bob. And he's absolutely not going to
answer the questions.
MR. MUMMA: He's apparently the ring leader
of it.
MR. GREEN: Ask your next question. I
instructed him not to answer the prior question. This
is about a disqualification.
MR. MUMMA: I think you should be
disqualified from using an estate for an illegal
purpose.
MR. GREEN: I understand that that is
entirely your view.
MR. MUMMA: I think our petition, paragraph
42, 43 specifically addresses that issue.
MR. GREEN: Those are legal conclusions.
Ask your next question.
BY MR. MUMMA:
Q. What due diligence did Morgan Lewis &
Bockius conduct to determine which assets belong to
the estate?
MR. GREEN: I'm going to object and instruct)
the witness not to answer the question.
MR. MUMMA: What's the basis for that?
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MR. GREEN: The basis is that it is utterly
irrelevant to the issues framed by your petition to
disqualify Morgan Lewis. I understand that you
believe that Morgan Lewis has engaged in all sorts of
wrongdoing. But that is not the basis for this Motion
to Disqualify, at least not on its face.
And in any event, that's going to be your
characterization of what was done, an argument that
you're going to make based on the facts as you
perceive them. His perception is --
MR. MUMMA: It's not his perception. I'm
asking him what due diligence did they do? I have a
right to know whether they made any effort at all to
determine whether my father even owned any shares of
Pennsylvania Supply Company.
MR. GREEN: You may have that right. First
of all, he's not here as a designee of Morgan Lewis &
Bockius. He's here because you asked him to be here
for a particular purpose and to be in a particular
proceeding. You asked him here by name.
So you're not entitled to ask him sweeping
questions as though he was the designee of the firm.
MR. MUMMA: You named him the designee, the
most responsible party, in the High-Spec hearing.
That's why he was there. You had him there because he
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had the whole history. And he was going to explain
everything to the judge until he recused himself.
MR. GREEN: My instruction stands.
BY MR. MUMMA:
Q. Are you aware that we're making a
claim -- that I am making a claim as a result of the
legal advice and counsel of Morgan Lewis & Bockius
with respect to the acquisition and disposition of
various assets, interest, and property allegedly
belonging to the estate, and the executrices trustees'
subsequent actions taken with respect thereto in spite
of the contested nature any right to claim same as an
estate asset in interest the aforesaid beneficiaries
have been and continued to be converted with prejudice
notwithstanding the executrices trustees' legal and
fiduciary duty. Are you aware of that claim?
A. I read that.
Q. Are you familiar with Pennsylvania Supply
Company?
A. I --
MR. GREEN: I'll object to the form. I
think it's vague.
THE DEPONENT: I know the name, and I have a
general idea of what it refers to. But I'm not
familiar with it in the normal sense of the word
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familiar.
Q. Are you aware of Kim Company?
A. I think the same answer that I gave in
respect to Pennsylvania Supply Company would apply to
Kim Company.
Q. Are you aware of the dissolution and
liquidation of Kim Company?
A. I -- the answer is, if you had asked me what
the mechanics were of the dissolution of the various
estate companies, I'd have to say I don't recall much
about all of that.
Q. Well, would Morgan Lewis & Bockius have --
let me back up here. Did you have a written plan to
handle the estate assets?
MR. GREEN: I'm going to object to the form
of the question and instruct the witness not to
answer.
BY MR. MUMMA:
Q, Do you have a written plan to squeeze me out
of my entitlement to the estate assets?
MR. GREEN: I'm going to object to the
question and instruct the witness not to answer.
MR. MUMMA: On what basis?
MR. GREEN: On the same basis, Bob. This is
not relevant to -- I mean, what you're attempting to
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do is somehow adjudicate the grounds for your
objections, the accounts, and all of those issues here
in the context of a Motion to Disqualify. I
understand that you believe that there have been
things that were done improperly by the executrices
and/or their counsel. That is not going to be, at
least without an order or further clarification from
the court, something for which we're going to permit
testimony in this deposition.
I don't believe it's relevant. I don't
think it's framed by the complaint. I don't think
simply by throwing in a sweeping allegation that
something has been done wrong that you open the door
to take discovery from this witness in this deposition
about the history of Morgan Lewis' work with respect
to the estate or the history of the handling of the
administration of the trust or the estate.
I don't believe it's relevant, and I'm going
to instruct him not to answer the question.
BY MR. MUMMA:
Q. How did they go about marshalling the
assets?
MR. GREEN: Object to the form of the
question. I'll instruct him not to answer other than
to the extent that he has -- well, I'm going to
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instruct him not to answer the question in that form.
BY MR. MUMMA:
Q. Who was in charge of determining inventory
of the estate?
MR. GREEN: You can answer that question if
you know.
THE DEPONENT: I don't recall.
BY MR. MUMMA:
Q. Did you participate in marshalling the
assets of the estate?
MR. GREEN: Objection to the form of the
question. I think marshalling is a vague and
ambiguous term, and I don't think without definition
the question can be answered in that form.
THE DEPONENT: I don't think so. I don't
recall being involved in that.
BY MR. MUMMA:
Q. Who was in charge of determining the
inventory of the estate?
MR. GREEN: Objection, asked and answered.
THE DEPONENT: I -- are you referring to the
formal inventory filed in the Orphans' Court?
BY MR. MUMMA:
Q. Yes .
A. I would imagine it would have been Art
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Klein. But I have no recollection of that.
Q. In Pennsylvania who files estate
accountings?
MR. GREEN: Object to the form of the
question.
THE DEPONENT: Estate accountings are filed
by the fiduciary, in this case the executrices.
BY MR. MUMMA:
Q. Who prepares those accountings?
MR. GREEN: Objection to the form of the
question. Do you mean specific to this estate?
BY MR. MUMMA:
Q. No. In Pennsylvania, specific to practice
in Pennsylvania?
MR. GREEN: Practice?
MR. MUMMA: Yes.
MR. GREEN: I object to the question. It's
vague and overbroad. But if you can answer with that
generality, go ahead.
THE DEPONENT: I think it depends on the
situation. Where banks are executors, generally they
would prepare the accounting. With an experienced
accountant or a lawyer, the accountant or the lawyer
would prepare the accounting.
In situations where the fiduciary is partly
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expert, sometimes it's a collaborative effort between
the fiduciary and the accountant or the fiduciary and
the lawyer. I don't think there's a routine or
typical procedure applicable to every estate.
BY MR. MUMMA:
Q. Are CPA's allowed to file accountings with
the court?
MR. GREEN: Objection. It calls for a legal
conclusion. It's irrelevant. You can answer if you
can.
THE DEPONENT: I don't know. But they
do -- there's nothing to prevent them from preparing
the accounting.
BY MR. MUMMA:
Q. Who prepared the accountings in this estate?
MR. GREEN: I'm going to object and instruct
the witness not to answer the question. It's utterly
irrelevant to the questions with this Motion to
Disqualify. This line of questioning has nothing to ~
do with this Motion to Disqualify.
MR. MUMMA: It clearly is important to
determine who filed the accountings.
MR. GREEN: It may be, Box. You know that
we have advised that -- Morgan Lewis has advised your
mother and sister with respect to the accountings.
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For purposes of the disqualification motion, that's
all that you need to know.
There are no other facts that are relevant
to that issue. You know that. You know that we
advised them.
MR. MUMMA: It's very important to determine
where and what basis they make the representations
they're making in the accountings.
MR. GREEN: That's relevant to your argument
that there's been some breach of some duty to you --
MR. MUMMA: Yes.
MR. GREEN: -- to warrant disqualification.
MR. MUMMA: Yes.
MR. GREEN: I object and instruct the
witness not to answer.
BY MR. MUMMA:
Q. Are you familiar with High-Spec?
MR. GREEN: Again, I will object and
instruct the witness not to answer.
MR. MUMMA: You're instructing him not to
answer whether he's even familiar with one of the
assets in the estate?
MR. GREEN: What's the relevance of it tc
this motion?
MR. MUMMA: Because, the question is how did
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they value High-Spec stock and why?
MR. GREEN: That's not a question.
MR. MUMMA: I'm going to continue with this.
I'm asking him if he's familiar with High-Spec.
MR. GREEN: And I instructed him not to
answer the question. So now we need to move to the
next question.
MR. MUMMA: You're not going to let him
answer anything, are you?
MR. GREEN: Bob, ask your next question.
BY MR. MUMMA:
Q. What did they do -- what happened to my
father's stock certificates?
MR. GREEN: Objection to the form of the
question. I instruct the witness not to answer.
BY MR. MUMMA:
Q. What happened to the insurance policies?
MR. GREEN: Same instruction.
BY MR. MUMMA:
Q. Did Morgan Lewis play any part in assembling
the insurance policies?
MR. GREEN: Objection. I instruct the
witness not to answer the question. Let's take a
break.
MR. MUMMA: Are you stopping the deposition?
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You're running the thing. Go ahead. Whatever you
want to do.
MR. GREEN: I want to take a break, Bob.
It's been an hour and ten minutes. There's certainly
no reason not to take a break.
(A break was taken.)
MR. MUMMA: Let's go back on. I'm going to
hand the witness an exhibit marked R-2.
MR. GREEN: Where was it marked previously?
MR. MUMMA: Well, I believe that this
started off as Exhibit R-5 in a deposition taken on
1/23/89.
THE DEPONENT: (Perusing document.)
BY MR. MUMMA:
Q. And what that is, is a summary of all the
time spent by Morgan Lewis & Bockius on my account.
What I would like Mr. O'Connor to do is review that
list to see if he ever charged any time against my
account.
MR. GREEN: I'll object to the question as
you've asked it. He can certainly see whether his
name appears on the record, if that's the question.
THE DEPONENT: I do not see my name here
among the lawyers who worked on this matter.
MR. GREEN: Can we get a copy of that and
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have it marked, please?
MR. MUMMA: It's your, it's your --
MR. JACOBS: He just wants to have it marked
for this deposition so we have a package.
MR. GREEN: So the judge knows what you
asked the witness about.
(Exhibit No. 4 was marked for
identification.)
MR. GREEN: That's fine.
BY MR. MUMMA:
Q. So, Mr. O'Connor, if you've never worked on
my behalf individually, why is there a memorandum
indicating that you and Mr. Klein were discussing the
matter of my disclaimer?
MR. GREEN: Objection, form of the question,
lacks foundation, calls for speculation.
THE DEPONENT: Should I answer?
MR. GREEN: Yes, can you answer?
BY MR. MUMMA:
Q. Yes.
A. Sorry. Ask it again.
Q. You never represented me individually? You
never did any work for me? I never hired you to
represent me individually, did I?
A. I don't recall. I did look at that
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timesheet, and my name does not appear on it. I do
not know whether that is the only timesheet reflecting
work that Morgan Lewis performed for you or whether
there are other records. But I do not have any
present recollection of ever having worked on matters
involving you personally.
Q. I would like to call your attention to one
specific line, which is number 35230, and it's found
on page I of the Client Expense Report. I'm just
holding my finger here to get the right line. It's
this one right here. (Indicating.)
A. 32 --
Q. 35 --
A. 35230. Got it.
Q. That's right. What is the date there on
that line?
A. It's 1{6/87.
Q. And the attorney?
A. Is Klein.
Q. And the expense?
A. Is it says mail ship Federal Express.
Q. Okay. So they Federal-Expressed something
on the 6th.
MR. GREEN: Objection, calls for
speculation, lacks foundation.
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BY MR. MUMMA:
Q. Well, from reading this billing record, and
being that it's a Morgan Lewis record, would you say
that they're charging me for Fed-Exing something on
the 6th, on that date, January 6, 1987?
A. I, I, I think you're -- whether this
recordation of charges resulted in a charge to you,
I'm not aware one way or the other. But it does
record a Federal Express charge that was authorized by
Mr. Klein.
And that's as far as this record goes. I do
not know whether it was translated into or carried
over to a bill to you.
Q. Well, how would we go about determining
whether that happened?
MR. GREEN: Objection, calls for
speculation, lacks foundation. I would also note that !i
this record, while Mr. Mumma didn't state, was marked
at a deposition of Arthur Klein, the witness, who was
familiar with it and whose name is reflected there.
Mr. Klein subsequently testified at a
hearing at which this document was marked as an
exhibit. And so it is clear it is nothing new and
cannot possibly constitute any new grounds or a new
basis for seeking disqualification of Morgan Lewis.
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BY MR. MUMMA:
Q. Well, Mr. O'Connor, can you find any phone
calls charged to my account?
A. Well --
Q. In this period in January of 1987?
MR. GREEN: On this record? You're asking
on this record?
MR. MUMMA: From this record, yes. This is
a summary of every charge ever made to me for work
they did for --
MR. GREEN: That's your representation.
MR. MUMMA: It's Morgan Lewis'
representation.
MR. GREEN: Then it should speak for itself,
and you don't need Mr. O'Connor to testify about it.
THE DEPONENT: I do not see any telephone
calls made in January.
BY MR. MUMMA:
Q. And you don' t rf
A. I do not recall
Q. This is another
It's marked as R-3, and it
deposition on 5/9/90.
MR. GREEN: I'd
marked as well.
'call any telephone calls:
any telephone calls.
Morgan Lewis timesheet.
was also used in a
like to ask that this be
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MR. MUMMA: I believe that would be 5.
(Exhibit No. 5 was marked for
identification.)
THE DEPONENT: (Perusing document.)
BY MR. MUMMA:
Q. Would you read the first line?
A. Can I have a piece of paper? Up here?
Q. Yes. First of all, who is the attorney?
A. Morgan, it could be Lisa Morgan.
Q. Lisa, LM, Morgan?
A. Yes, yes.
Q. Okay. There's a number there?
A. Right.
Q. Okay. And what is she billing for?
A. I'm not sure from looking at this whether
the time that is listed under Lisa's name is time that
she charged, unless the time records are kept in a
different way from the way they're kept today.
Assuming that it is, that this is her
charge, she says CI-MN & Wex RE Restructuring
corporations, TCP Smeltzer RE Officer/Director info.
Do you want me to read the rest?
Q. Yes; just down for what Ms. Morgan was
billed.
A. Then it says -- that was on 11/19/86. And
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then on 12/1/86, it says B -- whatever that is -- CI-M
Manning RE Dissolution papers and transfer of deeds.
The first one that I read is for a half hour. And the
next one is for two-tenths of an hour. And then
that's it. Those two.
Q. Now, were you aware of a dissolution and
liquidation of Kim Company?
MR. GREEN: At what point in time?
BY MR. MUMMA:
Q. At this point in time, which was 11, 1986?
A. I don't recall. But I would doubt it.
Q. Why would Morgan Lewis be restructuring
corporations?
MR. GREEN: Objection to the form of the
question. I instruct the witness not to answer.
BY MR. MUMMA:
Q. Would you agree that Pennsylvania Supply
Company was not a client of Morgan Lewis?
A. I don't know. I have no idea whether it was
or not.
Q. Would you agree they made that
representation to Judge Sheely?
MR. GREEN: Objection to the form of the
question. I'll instruct the witness not to answer.
He has no personal -- and whatever representation was
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made to Judge Sheely was done on the record
presumably.
BY MR. MUMMA:
Q. Was Kim Company a client of Morgan Lewis?
A. Not that I am aware of. And I do not recall
whether the companies that you mentioned were or were
not clients.
Q. Do you recall those companies electing to
dissolve?
MR. GREEN: Does he recall at the time of
that election?
MR. MUMMA: No. Does he recall anything
about the election of those companies to dissolve?
THE DEPONENT: I remember in very general
terms, and I think after the fact, that there was a
reorganization and dissolution of various companies
owned or controlled by the estate. But I have no
specific recollection of any of those matters.
BY MR. MUMMA:
Q. You say owned or controlled by the estate.
How did you determine those companies were owned or
controlled by the estate?
MR. GREEN: I'm going to object and instruct
the witness not to answer. He's already testified he I
had no personal knowledge at the time. And, again, it
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goes beyond the scope of what this deposition pertains
to.
MR. MUMMA: It's exactly what it's about.
THE DEPONENT: He described. It's his
description that the companies were owned or
controlled by the estate.
MR. GREEN: He testified to his
understanding the companies owned or controlled by the
estate were liquidated or voted to be liquidated. So
that's his understanding.
It"s irrelevant from a factual matter
because all of this was already out and part of the
record, including the documents that you're showing
him, by the way, at the time of the last Motion to
Disqualify was brought before the court and
adjudicated.
So there's nothing new here. None of this
is of any relevance to the pending Motion to
Disqualify at this point.
MR. MUMMA: I'm trying to determine how
Morgan Lewis & Bockius -- what due diligence they did
to determine the true ownership of these assets.
MR. GREEN: I understand what you're doing.
MR. MUMMA: And if they didn't do anything,
I want to know that.
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MR. GREEN: I understand that that's your
question, and that's what you're asking. I get it.
MR. MUMMA: Then why don't you allow him to
answer it?
MR. GREEN: Because it's irrelevant to the
motion that we're here for.
MR. MUMMA: It's not irrelevant. One of two
things happened here: Either a purposeful fraud was
created, or there was manifest lack of attention to
duty here by the estate and their attorneys to
determine the true ownership of these assets. It's
one or the other.
MR. GREEN: That's your argument.
BY MR. MUMMA:
Q. Did you review any shareholders' agreement
regarding any of the assets that were put --
MR. GREEN: I'm going to object --
BY MR. MUMMA:
Q. -- in the inventory of the estate?
MR. GREEN: I'll object and instruct the
witness not to answer the question as irrelevant and
also vague and overbroad as asked.
BY MR. MUMMA:
Q, What requirements does the IRS have for
valuation of real estate put into an estate?
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MR. GREEN: I'm going to object and instruct
the witness not to answer.
BY MR. MUMMA:
Q. Do you know what the requirements are?
MR. GREEN: I'm going to object and instruct
the witness not to answer.
BY MR. MUMMA:
Q. Did you review any insurance policies held
by the estate?
MR. GREEN: I'm going to object and instruct
the witness not to answer the question for the same
grounds as previously stated.
BY MR. MUMMA:
Q. Did Morgan Lewis & Bockius prepare any deeds
for the use in the liquidation?
MR. GREEN: Objection, and instruct the
witness not to answer on the grounds previously
stated.
BY MR. MUMMA:
Q. Did Morgan Lewis & Bockius provide legal
advice to the beneficiaries of the estate about the
liquidation of Pennsylvania Supply Company and Kim
Company?
MR. GREEN: I'm going to object and instruct
the witness not to answer except to the extent that he
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would testify as to whether he provided such advice.
All other questions on that subject have already been
posed, answered, and responded to, and have been the
subject of prior proceedings and rulings. You can
testify as to whether you advised the beneficiaries on
that issue.
THE DEPONENT: The question is whether I
advised the beneficiaries in respect to the estate
or -- sorry.
BY MR. MUMMA:
Q. The liquidation and dissolution of the
assets of Kim Company and Pennsylvania Supply Company?
A. I don't recall ever having advised the
beneficiaries with respect to the liquidation of
either Pennsy Supply -- Pennsylvania Supply or Kim
Company.
Q. Are you aware of notes receivable owned by
Pennsylvania Supply Company?
MR. GREEN: Objection to the form of the
question and instruct the witness not to answer based
on the grounds it's beyond the scope for the purpose
of this deposition and the proceedings in which it's
occurring.
BY MR. MUMMA:
Q. Are you aware that Morgan Lewis & Bockius
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prepared an agreement amongst tenants in common in
approximately December of 1986?
MR. GREEN: Was he aware at any time? Or
was he aware then?
MR. MUMMA: Then.
THE DEPONENT: I do not recall being aware
then. I think I became aware of it significantly
later in time.
BY MR. MUMMA:
Q. How did you become aware of it then?
A. I do not recall. It was in connection with
one of the proceedings involving the estate. I don't
recall when it was. I know there was some kind of a
tenants in common agreement executed by the parties at
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some point.
Q. Was there one agreement executed or more
than one?
MR. GREEN: I will object and instruct the
witness not to answer.
BY MR. MUMMA:
Q. Were you aware of a backdated employment
agreement between Pennsy Supply, Inc. and Barbara
McKimmie Mumma?
A. No.
Q. Were you aware of foreign bank accounts held
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by Robert Mumma?
MR. GREEN: Objection to the form of the
question and instruct the witness not to answer.
MR. MUMMA: On what basis?
MR. GREEN: Same basis. It has nothing to
do with the issues that have been framed in the papers
or the pleadings pertaining to the Motion to
Disqualify. To put it differently, whatever answer he
can give to that question couldn't possibly affect the
outcome.
BY MR. MUMMA:
Q. Did your accounting list any foreign bank
accounts?
MR. GREEN: Objection, and I instruct the
witness not to answer. It's irrelevant and beyond the
scope, and certainly the accounting speaks for itself.
BY MR. MUMMA:
Q. Well, if you failed to list an asset on the
accounting and knowingly did so, what would the
purpose of that omission be?
MR. GREEN: Objection to the form of this
question, lacks foundation and calls for speculation,
and I instruct the witness not the answer.
BY MR. MUMMA:
Q. What was the justification for listing the
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High-Spec stock valuation at $5,000?
MR. GREEN: Object to the form of the
question and instruct the witness not to answer.
BY MR. MUMMA:
Q. Was there an appraisal done of the High-Spec
stock?
MR. GREEN: Objection to the form of the
question and instruct the witness not to answer. It's
beyond the scope and irrelevant to the proceeding to
which this deposition had been noticed.
BY MR. MUMMA:
Q. Did you ever see a share of Pennsylvania
Supply Company stock?
MR. GREEN: A certificate?
MR. MUMMA: A certificate.
THE DEPONENT: No, not that I recall.
BY MR. MUMMA:
Q, Have you ever seen the Pennsylvania Supply
Company stock book?
A. Not that I can recall.
Q. Did you look for the Pennsylvania Supply
Company stock book?
MR. GREEN: Mr. O'Connor personally?
MR. MUMMA: Mr. O'Connor personally.
THE DEPONENT: No.
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BY MR. MUMMA:
Q. Did you make any effort to secure that from
the estate?
MR. GREEN: The Pennsylvania Supply
Company --
MR. MUMMA: The Pennsylvania Supply Company
stock.
MR. GREEN: Mr. O'Connor personally, did he
make any effort to secure it? That is the question?
MR. MUMMA: Yes.
THE DEPONENT: No.
MR. GREEN: I object to the form. It's
irrelevant. You can answer.
THE DEPONENT: I did not.
BY MR. MUMMA:
Q. Was there an IRS audit of this estate.
A. Yes.
Q. What were the issues raised by the IRS?
MR. GREEN: Objection to the form of the
question and instruct the witness not to answer on the
grounds that the subject is irrelevant and beyond the
scope of the deposition as noticed in this proceeding.
BY MR. MUMMA:
Q. What were the objections of the IRS to this
audit?
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MR. GREEN: Objection to the form of the
question, instruct the witness not to answer as being
irrelevant.
BY MR. MUMMA:
Q. Did the IRS challenge the valuation of
Pennsylvania Supply Company?
MR. GREEN: Same instruction, same basis.
BY MR. MUMMA:
Q. Are the beneficiaries entitled to know
whether there was an IRS audit?
MR. GREEN: Objection to the form of the
question. Seeks nonfactual testimony, argumentative,
beyond the scope of the deposition as noticed in the
issues framed by the Motion to Disqualify, and
instruct the witness not to answer.
BY MR. MUMMA:
Q. Did you inspect any assets retrieved from
any safety deposit boxes.
MR. GREEN: I object to the form of the
question and instruct the witness not to answer, same
basis.
BY MR. MUMMA:
Q. Did Morgan Lewis & Bockius list any safe
deposit boxes on the inventory?
MR. GREEN: Object to the form of the
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question, instruct the witness not to answer. The
document in question speaks for itself. The question
seeks information beyond the scope of the proceeding
or the matter in which this deposition has been
noticed.
BY MR. MUMMA:
Q. The safety deposit box 3332 at the Dauphin
Deposit Bank and Trust Company listed as part of the
inventory of this estate in the first accounting --
MR. GREEN: Objection to the form of the
question and instruct the witness not to answer.
BY MR. MUMMA:
Q. Was there a reason it wasn't listed?
MR. GREEN: Same instruction, same basis as
previously stated.
BY MR. MUMMA:
Q. Are you aware that Pennsylvania Supply
Company has not been dissolved?
MR. GREEN: Object to the form of the
question and instruct the witness not to answer.
BY MR. MUMMA:
Q. Did you give advice to the shareholders of
Pennsylvania Supply Company that there would be a tax
benefit that can only be achieved if they completely
liquidated the corporation prior to December 31st,
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1986?
MR. GREEN: May I hear that question again
please?
(The reporter read from the record as
follows:)
"QUESTION: Did you give advice to the
shareholders of the Pennsylvania Supply
Company that there would be a tax benefit
that can only be achieved if they completely
liquidated the corporation prior to December
31st, 1986?"
MR. GREEN: I will object to the question
and its relevance to the proceeding and instruct the
witness not to answer except to the extent that he
would answer with respect to whether he personally
gave such advice on that topic at that time.
THE DEPONENT: I didn't. I did not.
BY MR. MUMMA:
Q. Did you file the tax return for the estate
with the IRS?
A. The federal estate tax return?
Q. Either, either the state or the federal?
A. Just for clarification, there are -- there's
an estate tax return, Pennsylvania inheritance tax
return, and then there were state income tax returns. ~
And you're referring to the estate tax return and the
state inheritance tax return?
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Q. Yes .
A. I don't recall that I was in charge of
filing those returns.
Q. Did you participate in the preparation of
those?
MR. GREEN: Mr. O'Connor personally?
MR. MUMMA: Personally.
MR. GREEN: And what's the date of the
return that you're talking about?
MR. MUMMA: Any of the tax returns filed.
MR. GREEN: Ever?
MR. MUMMA: Ever.
THE DEPONENT: Did I participate in the
preparation of any tax returns filed on behalf of the
estate?
BY MR. MUMMA:
Q. Yes .
A. I may have given advice with respect to a
specific issue arising in connection with the
preparation of the returns. But I don't recall being
responsible overall for the filing or the preparation
of those returns.
Q. Did you play any role in the settlement of
the IRS dispute of the returns?
A. I don't recall doing that.
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Q. Do you recall answering questions that I
had -- refusing to answer questions that I had sent to
you -- sent to Morgan, Lewis & Bockius about those
returns?
MR. GREEN: Objection to the form of the
question. I will instruct the witness not to answer
without some greater specificity as to what the
question relates to, when this occurred.
BY MR. MUMMA:
Q. Specifically it relates to the settlement
that they made with the IRS over the Pennsylvania
Supply Company stock.
MR. GREEN: I meant the instance in which he
purportedly refused to answer a question.
MR. MUMMA: Does he recall me asking him
questions about it?
THE DEPONENT: I do not recall that you
asked me any questions concerning the federal estate
tax return or the Pennsylvania inheritance tax return.
BY MR. MUMMA:
Q, Are you familiar with the estate tax return?~~
MR. GREEN: Objection to the form of the
question. I will instruct the witness not to answer
at this point. It's utterly irrelevant to the issue
that's been framed by the Motion to Disqualify and the
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answer.
BY MR. MUMMA:
Q. I would like to show you a document. It's
Bates stamped down below here. Would you read the
Bates stamp?
A. The stamp is estate 023768.
Q. Do you see the arrow that points to $5,000?
A. Yes.
Q. What does that $5,000 relate to?
MR. GREEN: I'm going to object and instruct
the witness not to answer the question. Again, this
goes to more general matters relating to the estate
and the administration of the estate and Morgan Lewis'
work in that regard which was expressly declined as a
subject for this deposition by Mr. Mumma and Mr. Gault
and, therefore, goes beyond the scope of what this
deposition is about here today, which is the issues
framed by the Motion to Disqualify and the response.
I instruct the witness not to answer.
MR. MUMMA: The validity of the work is
important. And whether or not these valuations are
proper is important. There was an attempt made here
to defraud the corporation or the estate by improperly
valuing the High-Spec stock; I think that's very
legitimate. It's your, Morgan Lewis' report.
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MR. GREEN: The instruction stands. I
understand you're argument. I understand what you're
saying, and we're not getting into it in this
deposition.
BY MR. MUMMA:
Q. Would you believe that the beneficiaries are
entitled to know what these values represent?
MR. GREEN: I instruct the witness not to
answer the question as being beyond the scope, as
being argumentative, as certainly not seeking factual
testimony and not relating to the issues as framed by
the Motion to Disqualify?
BY MR. MUMMA:
Q. Do you know what those valuations represent?
MR. GREEN: Same objection, same
instruction.
BY MR. MUMMA:
Q. Can you tell me whether they are market
value or book value?
MR. GREEN: Same instruction, same basis.
BY MR. MUMMA:
Q. Do you think it's important for the
beneficiaries to know what the value is?
MR. GREEN: Same instruction, same basis,
also calls for speculation and lacks foundation.
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BY MR. MUMMA:
Q. Do you think it's important for the
executrix to know what those values represent?
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. Did you or Morgan Lewis convey to the
executrices what those market valuations represent?
MR. GREEN: Same instructions, same basis,
assumes facts not in evidence.
BY MR. MUMMA:
Q. Have you read any of the other depositions
taken in this case?
MR. GREEN: Which case?
MR. MUMMA: The estate matter.
MR. GREEN: Then state specific to the
estate matter.
THE DEPONENT: There were a lot of matters.
I think there were a lot of depositions. I don't
recall. I have read some, but I don't recall which
matter they arose in connection with.
MR. GREEN: Why don't we take a short break
while you're looking at that.
(A break was taken.)
BY MR. MUMMA:
Q. When you file an IRS tax return, what
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valuations are you suppose to use?
MR. GREEN: Object to the form of the
question, instruct the witness not to answer. It's
doesn't relate to the issues as framed by the petition
and the answer.
BY MR. MUMMA:
Q. Doesn't the IRS have certain standards by
which tax returns are filed?
MR. GREEN: Same objection and same
instruction.
BY MR. MUMMA:
Q. Doesn't the IRS require that you use fair
market value?
MR. GREEN: Same instructions, same basis.
MR. MUMMA: On what basis?
MR. GREEN: The rules of the IRS -- first of
a11, they're not a factual matter. The rules
specifically provide this to be a deposition about a
factual matter. At least his interpretation of the
IRS rules are not a factual matter. They are what
they are. They were what they were.
Moreover, whatever the IRS rules in that
respect are, they're utterly irrelevant to the basis
to the purported Motion to Disqualify Morgan Lewis in
this case. These are all questions that could have
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been part of a deposition on all issues, which, again,
you declined through Mr. Gault to take today. And
that's fine. That's your prerogative. But that
significantly narrowed the scope of what this
deposition would be about and could be about.
And as a result, that question is beyond the
scope of the issues that are to be the subject and
permitted to be the subject for this deposition today.
MR. MUMMA: Filing a fraudulent tax return
on behalf of the estate would be cause for concern to
the beneficiaries, wouldn't it, .particularly if they
had determined that it was purposely fraudulently
filed?
MR. GREEN: Do you have another question?
I'm not here to answer questions. That is not the
scope of what this proceeding is.
MR. MUMMA: I'll ask that question of
Mr. O'Connor. I'm trying to get to the point that
this particular tax return understates the value of
the assets.
MR. GREEN: I understand that's your
argument.
MR. MUMMA: So my question is, what
valuation method did they use to come up with these
stock valuations?
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MR. GREEN: I, again, instruct the witness
not to answer the question because it is irrelevant to
the scope of the proceeding in which this deposition
is occurring.
MR. MUMMA: It's not irrelevant at all.
MR. GAULT: If I might, Mr. Green, you've
mentioned my name a few times. Mr. Mumma did refer to
paragraphs 42 and 43 of the Motion to Disqualify. And
it's my belief that those paragraphs referenced the
acquisition and disposition of estate assets as well
as conversion issues.
So if there's any misunderstanding between
you and I, I think those paragraphs speak for
themselves.
MR. GREEN: Okay. The instruction stands.
MR. MUMMA: Let's go off the record and
we'll go call -- well, let's stay on the record for a
second. I propose we go call Judge Oler's chambers
and ask him whether or not he feels the asset
valuation is an appropriate question for Mr. O'Connor
to answer.
MR. GREEN: Okay.
MR. MUMMA: Let's go off the record.
(Off the record.)
MR. GREEN: Bob, I think there's some other
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MR. BRENNEMAN: You're an attorney?
MR. GAULT: I'm an attorney.
MS. SPEARS: He's not representing anyone?
MR. MUMMA: He's not representing anybody.
MR. BRENNEMAN: Okay. Thank you.
MR. MUMMA: He's not charging the estate.
BY MR. MUMMA:
Q. Mr. O'Connor, do you believe that the tax
return, the federal tax return, accurately states the
value of the estate of Robert M. Mumma as of April 12,
1986?
MR. GREEN: I'm going to instruct the
witness not to answer on the same grounds as I've made
the previous instructions to the questions before we
broke.
BY MR. MUMMA:
Q. Can you explain why this tax return does not
refer to safety deposit box 33332 at the Dauphin
Deposit Bank? i
MR. GREEN: Same objection, same
instruction.
BY MR. MUMMA:
Q. Can you explain why this tax return does
include a foreign bank?
MR. GREEN: Same objection and instruction.
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BY MR. MUMMA:
Q. Are you aware of the foreign bank account?
MR. GREEN: Same objection and instruction,
also asked and answered.
BY MR. MUMMA:
Q. Did Morgan Lewis & Bockius advise them to
close the foreign bank account.
MR. GREEN: Same objection and same
instruction.
BY MR. MUMMA:
Q. Were you aware that there were two Pennsy
Supply, Incs.?
MR. GREEN: Same objection, same
instruction, further note that that subject matter has
been a subject of adjudication by the courts which
have concluded contrary to what I understand to be
Mr. Mumma's position on that subject.
BY MR. MUMMA:
Q. Have you read that opinion?
MR. GREEN: Same objection, same
instruction. Whether he's read the opinion cannot
possibly be relevant to whether Morgan Lewis should be
disqualified in this proceeding.
BY MR. MUMMA:
Q. Are you aware that Morgan Lewis changed the
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law --
MR. GREEN: Same objection, same --
BY MR. MUMMA:
Q. -- regarding the ability to have two
corporations differentiated only by a comma?
MR. GREEN: Same objection, same
instruction. And to clarify that question, it seeks
information which goes beyond the scope of the Motion
to Disqualify.
BY MR. MUMMA:
Q. Were you aware that Morgan Lewis prepared
legislation in 1988 in order to merge the records of
two distinctly different corporations, Pennsy Supply
comma Inc., and Pennsy Supply no comma Inc., and then
covered up the existence of the second company by
altering the records to the Pennsylvania Department of
State?
MR. GREEN: I will object to the question as
argumentative, wholly lacking in foundation, calling
for speculation, being wholly extraneous to the
matters at issue in the Petition for Disqualification.
And I will instruct the witness not to
answer the question on all of those grounds.
BY MR. MUMMA:
Q. Do you know who instructed Morgan Lewis &
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Bockius to form a corporation known as High -- or
excuse me -- Hummelstown Quarries, Inc.?
MR. GREEN: Objection to the form of the
question, instruct the witness not to answer on the
same grounds.
BY MR. MUMMA:
Q. What purpose would the estate of Robert M.
Mumma, who was deceased, have to form a new
corporation, Hummelstown Quarries, Inc.?
MR. GREEN: I instruct the witness not to
answer. The question has been the subject of numerous
I
litigation and decisions. Moreover, it is extraneous
to the issue of whether or not Morgan Lewis should be
disqualified for representation of Mrs. Mumma and
Mrs. Morgan on a going-forward basis at this time.
I instruct the witness not to answer.
BY MR. MUMMA:
Q. Do you believe if Morgan Lewis & Bockius
made false representations to the Pennsylvania
Corporation Bureau on behalf of the estate to
disfranchise the beneficiaries, that would be
important for the court to know?
MR. GREEN: Objection to the form. His view
and thought on the importance of that or not is
irrelevant, certainly irrelevant, to the issues before
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the court in this motion, argumentative, lacks
foundation, calls for speculation, and I instruct him
not to answer on those basis.
BY MR. MUMMA:
Q. Do you know who Bill Skinner was?
A. I don't recall ever having met Bill Skinner.
I think he was an associate at Morgan Lewis. And my
recollection is he may have been in the real estate
section.
BY MR. MUMMA:
Q. Who was William Zeiter?
A. He was partner in Morgan's corporate
department.
Q. Was he also counsel to the Pennsylvania
Corporation Bureau?
MR. GREEN: Objection to the form of the
question. I instruct the witness not to answer.
Whether he was or wasn't is wholly irrelevant to
whether Morgan Lewis should be disqualified.
BY MR. MUMMA:
Q. Who is George Bell?
A. George Bell --
MR. GREEN: I'll object that this is
irrelevant. I'll let the witness answer the question.
THE DEPONENT: George, I don't recall
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whether George was a partner or of counsel. He was in
our Harrisburg office.
BY MR. MUMMA:
Q. And who was C. O'Keefe?
A. I have no idea.
Q. Unfortunately, it's part of this exhibit
R-3. It is the third page. And it is part of the All
Time Detail Report. Under George Bell, can you please
read for the record?
A. It says Bell. And then it says 7/16/87, 3TC
with A. Klein; 2TC with C O'Keefe; TC with T.
Frascella of Dor; TC with P. Dibert of Dor; PC to
Frascella; retrieved returns from DOR and forwarded to
Klein. Do you want me to go further?
Q. No. That's fine. So Morgan Lewis retrieved
the tax returns that they had previously filed?
MR. GREEN: Objection to the form of the
question, instruct the witness not to answer. I mean,
it lacks foundation, calls for speculation, and,
again, is irrelevant to whether or not Morgan Lewis
should be disqualified at this time.
BY MR. MUMMA:
Q. Were you aware that Morgan Lewis went up and
retrieved these tax returns?
MR. GREEN: Which tax returns?
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this issue, and I instruct him not to answer the
question.
BY MR. MUMMA:
Q. Would there be a file at Morgan Lewis that
would show the purpose of retrieving this tax return?
MR. GREEN: Objection to the form and
instruct the witness not to answer on the same basis.
BY MR. MUMMA:
Q. Would the estate have a file showing the
purpose of the retrieving?
MR. GREEN: Same instruction, same
objection, same basis.
BY MR. MUMMA:
Q. How do you differentiate between Morgan
Lewis' files and estate files?
MR. GREEN: Same objection, same
instruction.
BY MR. MUMMA:
Q. Are they differentiated?
MR. GREEN: Same objection, same
instruction, irrelevant to the question presented by
the petition.
BY MR. MUMMA:
Q. Would it be irrelevant if they combined my
personal files with the estate files?
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MR. GREEN: Objection to the form of the
question. His view on whether that's irrelevant is
not a question that bears any relation whether or not
there is a valid basis for disqualification. I
instruct him not to answer.
BY MR. MUMMA:
Q. Do you know how the estate got ahold of my
personal tax returns?
MR. GREEN: Objection to the form of the
question, lacks foundation, assumes facts not in
evidence, and it's beyond the scope of the issues
framed.
BY MR. MUMMA:
Q. Did you review the production of documents
that the estate made, I think, in 2006?
A. I reviewed some of the documents that were
produced.
Q. Did you instruct them to include my personal
files with the estate files?
MR. GREEN: Objection to the form or
certainly to the extent that that instruction would
have been given to others involved among counsel.
That question is privileged, and the information
sought is therefore protected.
In any event, it is also irrelevant to any
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issue framed by the petition for disqualification. I
instruct the witness not to answer.
BY MR. MUMMA:
Q. Do you believe that my personal information
is privileged?
MR. GREEN: Same objection, same
instruction, lacks foundation. And I also would add
that Mr. O'Connor's personal view of that is
irrelevant particularly in light of his statement that
he does not recall having done any legal work for you.
I instruct him not to answer.
MR. MUMMA: I'm just asking what his belief
is as to whether or not the estate should have had
access to my personal information from the estate's
point of view.
MR. GREEN: That's not a factual question.
I instruct him not to answer the question.
BY MR. MUMMA:
Q. Did you ever see my personal information in
the estate files?
A. No.
Q. Over the course of the handling of this
estate, if questions came up about the validity of
certain transactions, did you instruct anybody to make
a further investigation?
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MR. GREEN: Objection to the form, instruct
the witness not to answer. Again, it has no relevance
to the basis served for disqualification, also
overbroad.
BY MR. MUMMA:
Q. Did you ever seek to make a determination
whether there were two Pennsy Supply Corporations?
MR. GREEN: Did Mr. O'Connor ever personally
seek to do that? Is that your question?
MR. MUMMA: Yes.
MR. GREEN: I'll object to the form and
foundation. But you can answer if you can.
THE DEPONENT: Did I make a personal
investigation whether there were two Pennsylvania
Supply Companies?
BY MR. MUMMA:
Q. Pennsy Supply?
A. Pennsy Supply, the answer is no.
Q. Did you ever make a personal investigation
into whether or not Pennsylvania Supply Company stock
was controlled by a shareholders' agreement?
A. I don't recall ever having made such an
investigation.
Q. Were you aware of a redemption in the
Pennsylvania Supply Company stock?
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A. I don't recall having been aware of that.
Q. Do you recall the redemption generated funds
that was paid to Morgan Lewis & Bockius?
MR. GREEN: Objection, I instruct the
witness not to answer. He said he doesn't recall it.
And in any event, I would add that it's similarly
unrelated to the pending Motion to Disqualify Morgan
Lewis. I'll instruct him not to answer.
BY MR. MUMMA:
Q. Were you aware of any meetings of
Pennsylvania Supply Company shareholders that changed
the bylaws of Pennsylvania Supply Company?
MR. GREEN: Again, I object and instruct the
witness not to answer on the grounds that the question
bears no relation to any asserted basis for
disqualification of Morgan Lewis.
BY MR. MUMMA:
Q. Were you aware of any meetings that changed
the bylaws of Kim Company?
MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
Q. Were you aware that Morgan Lewis & Bockius
prepared new bylaws for Pennsy Supply Company no comma
InC.?
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MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
Q. Were you aware that Morgan Lewis & Bockius
prepared bylaws that changed specifically the transfer
restrictions contained in bylaw 33 of the Pennsy
Supply no comma Inc. minute book?
MR. GREEN: Same objection, same
instructions, same basis.
BY MR. MUMMA:
Q. Were you aware that Mr. Zeiter has presided
over a meeting in January of 1989 where those changed
bylaws were presented to the shareholders for
ratification?
MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
Q. Were you aware that those bylaws were not
ratified by 100 percent of the shareholders?
MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
Q. Were you aware that Article 33 originally
prohibited the transfer of stock except in accordance
with the shareholders' agreement?
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MR. GREEN: Same objection, same basis. I
also object to the characterization of the document.
BY MR. MUMMA:
Q. Did you or anyone else at Morgan Lewis make
an effort to determine what those restrictions
contained in that shareholders' agreement were?
MR. GREEN: Same objection, same basis,
assumes facts not in evidence, lacks foundation.
BY MR. MUMMA:
Q. What were the purpose of issuing new bylaws
that removed those restrictions?
MR. GREEN: Same objection, same
instruction, same basis, beyond the scope of the
issues framed by the pending Motion to Disqualify
Morgan Lewis.
BY MR. MUMMA:
Q. When did Morgan Lewis & Bockius first become
aware of the efforts made to sell the assets from
Pennsylvania Supply and the Hummelstown Quarries?
MR. GREEN: Objection to the form of the
question, instruct the witness not to answer, again,
irrelevant to whether there is a basis to disqualify
Morgan Lewis from this proceeding.
BY MR. MUMMA:
Q. When did Morgan Lewis & Bockius first decide)
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to liquidate Pennsylvania Supply Company?
MR. GREEN: Same objection, same
instruction, same basis. Also note that that question
has been the subject of deposition and courtroom
testimony by numerous witnesses and adjudication by
the courts.
MR. MUMMA: But he's never testified to it.
MR. GREEN: He's already testified earlier
in his deposition he had no involvement or awareness.
But you've asked a different question, and I have
instructed him not to answer.
BY MR. MUMMA:
Q. When did Morgan Lewis & Bockius decide to
squeeze out my interest in this estate?
MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
Q. What part did you play in participating in
that plan?
MR. GREEN: Same objection, same basis, same)
instruction.
BY MR. MUMMA:
Q. Did you have any negotiations with the
Dauphin Deposit Bank and Trust Company on behalf of
the estate?
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A. No.
Q. Were you aware that the Dauphin Deposit Bank
and Trust Company was threatening to foreclose on the
estate's interest in Pennsylvania Supply Company?
A. No.
Q. In Kim Company?
A. No.
Q. Pennsy Supply, Inc.?
A. No.
Q. Were you aware that the estate was having
difficulty in meeting their financial obligations?
MR. GREEN: At what point in time?
MR. MUMMA: In the beginning and apparently
still today.
MR. GREEN: I'll object to the question.
It's vague and overbroad. You can answer if you can.
THE DEPONENT: I am not aware that the
estate ever had any difficulty in meeting it's
financial obligations.
BY MR. MUMMA:
Q. Do you know who George Hadley was?
A. I know that George Hadley is an accountant
with offices in Buffalo, New York, and he has been the
accountant for the estate, I believe, since the
beginning or shortly after Mr. Mumma's death.
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Q. Who is J. George March?
A. George March was a fiduciary accountant who
worked for Morgan Lewis & Bockius.
Q. I'm showing you a memorandum.
A. (Perusing document.)
MR. GREEN: Have that marked, please.
(Exhibit No. 6 was marked for
identification.)
BY MR. MUMMA:
Q. Would you read the paragraph beginning
another issue?
A. Another issue that will arise is that of
gifts. It was noted that the four children as well as
Mrs. Mumma owned interests in the various
corporations. The tax authorities will want to know
the dates and fair market value of the transfers.
It appears that the children owned shares in
Pennsylvania Supply Company, Kim Co, Nine Ninety Nine,
Inc., and Middle Park, Inc. Mrs. Mumma owns 106 I
shares of Kim Company. And I believe Robert M. Mumma,
II owns 50 percent of Lebanon Rock, Inc. (5,000
shares?).
I realize my request is burdensome, but the
sooner these data are gathered the better.
BY MR. MUMMA:
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Q. Are you aware of what the issues were with
the gifts?
MR. GREEN: Objection to the form of the
question. It lacks foundation.
THE DEPONENT: I can speculate from the
memo. But I have no recollection or probably never
had any knowledge of what that was all about. But I
can speculate from reading it what he was driving at.
BY MR. MUMMA:
Q. How does the IRS treat a closely held
corporation --
MR. GREEN: Again, I'm going to object and
instruct the witness not to answer because his answer
to that question is irrelevant to any pending issue in
the Motion to Disqualify or pending any factual matter
in the Motion to Disqualify.
BY MR. MUMMA:
Q. Mr. O'Connor, isn't it true that Morgan
Lewis & Bockius has taken a position that is adverse
to the beneficiaries, in that and it has essentially
taken assets that they inherited from their
grandfather Walter Mumma, converted them into the end
of Robert Mumma's estate, and that's going to result
in their paying two estate taxes; one back in 1961
when they inherited those assets from Walter Mumma,
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and again when they have to pay the tax due on these
estate assets in Robert Mumma?
MR. GREEN: I'll object and instruct the
witness not to answer. This is beyond the scope of
the pending motion.
BY MR. MUMMA:
Q. What will the tax effect be on the
beneficiaries upon Mrs. Mumma's death?
MR. GREEN: Same objection, same
instruction. The tax effect of that is irrelevant to
the issues outlined in the Motion for Disqualification
and the answer.
BY MR. MUMMA:
Q. Mr. O'Connor, if indeed the shares of
Pennsylvania Supply Company were burdened by a share
restrictive agreement that called for their redemption
upon the death of Robert Mumma, who would the
remaining shareholders have been?
MR. GREEN: Objection to the form,
hypothetical question, lacks foundation, calls for
speculation, and is beyond the scope of the issues as
framed, therefore, irrelevant to any pending Motion to
Disqualify.
I'll instruct the witness not to answer on
those grounds.
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BY MR. MUMMA:
Q. Mr. O'Connor, you are aware that Morgan
Lewis & Bockius participated in the redemption of at
least 85 shares of Pennsylvania Supply Company stock.
Is that not correct?
A. I have no recollection of that at all.
Q, Who would, at Morgan Lewis, within this
estate team of lawyers, put together the paperwork
necessary to cause a redemption of 85 shares of stock?
MR. GREEN: I'm going to object. It lacks
foundation, calls for speculation. Mr. Mumma, you
have been provided with documents relating to this
subject. And you know the names of the documents,
and, furthermore, you know none of them are
Mr. O'Connor's.
In any event, none of that would relate in
any way to the pending Motion to Disqualify and the
answer and the issues framed by this pleading. I will
instruct the witness not to answer.
BY MR. MUMMA:
Q. Mr. O'Connor, would a corporation be able to
redeem stock without approval of the directors?
MR. GREEN: Object to the form of the
question. Seeks a legal conclusion and is, again,
irrelevant to the scope of this deposition. Time to
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take a quick break. Off the record.
(A break was taken.)
BY MR. MUMMA:
Q. Mr. O'Connor, here is the estate inheritance
tax return. I noticed you were looking through this
earlier. Would you please turn to the schedule that
lists the closest held stock of -- or stock of closely
held corporations.
Maybe you can read the title or the page
number or Bates number of that.
MR. GREEN: I'm going to object and instruct
the witness not to answer the question in that form.
There's certainly no point for him to be reading
documents into the record which are of record and will
be marked in the deposition presumably.
Also, I'm going to object and instruct the
witness not to answer any further questions relating
to this tax return.
MR. MUMMA: On what basis?
MR. GREEN: The same basis as previous.
There's been no showing to any question that you have
asked related to this tax return, or that the tax
return or its preparation could pertain to any issue
framed by and relating to the pending Motion to
Disqualify Morgan Lewis.
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BY MR. MUMMA:
Q, You are aware, are you not, that there's
litigation involving High-Spec, Inc. in Florida?
A. Yes .
Q. Would you please look back on that schedule
at the High-Spec entry?
MR. GREEN: I instruct him not to answer any
further questions about this. I'm stating to you it
is my intention to instruct him not to answer any
further questions relating to this tax return. Okay.
If you persist in doing so in spite of my
clear notification to you of my intention and the
grounds for it, we will suspend the deposition. We
are not going to sit here and have you ask questions
about something I've already told you there's an
issue.
If you think you want to pursue it or you're
entitled to pursue it, you will need to take it up
with the court at this point.
MR. MUMMA: I would like an explanation from
him as to how this was prepared.
MR. GREEN: You're not going to get it in
this deposition today.
BY MR. MUMMA:
Q. Would you please turn to Schedule Cl,
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closely held corporate stock information sheet for
High-Spec?
MR. GREEN: And I instruct the witness not
to answer any further questions. I also instruct no
further review of the document for exactly the grounds
that I've stated. Bob, are you going to move on to
another document besides this document at this point
in the deposition?
MR. MUMMA: I'm going to move on to other
topics. But I want his position with regards to the
entries that are made on this sheet.
MR. GREEN: I've already told you he's not
answering any questions about that.
BY MR. MUMMA:
Q. Who signed the return?
MR. GREEN: He's not answering that
question. I instruct him not to answer.
BY MR. MUMMA:
Q. Who signed the return?
MR. GREEN: He's not answering. I instruct
him not to answer.
MR. MUMMA:
MR. GREEN:
MR. MUMMA:
MR. GREEN:
Ruth Nomack.
I instruct him not to answer.
Who is Ruth Nomack?
Okay. I instruct him not to
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answer that question?
BY MR. MUMMA:
Q. Who is Ruth Nomack? Does she work for
Morgan Lewis & Bockius?
MR. GREEN: You may answer the question as
to whether Ms. Nomack worked for Morgan Lewis.
THE DEPONENT: Yes, she worked for Morgan
Lewis.
BY MR. MUMMA:
Q. Does she prepare tax returns?
MR. GREEN: I instruct the witness not to
answer that question. It is utterly irrelevant to any
issue that is before us today.
MR. MUMMA: It is clearly relevant to the
valuation of the High-Spec stock and how they have
recognized the existence of a shareholders' agreement
when they filed the tax return, and knowing there was
a shareholder's agreement in place, put the value of
the redemption of my father's stock on this return.
MR. GREEN: I understand your argument.
MR. MUMMA: So they had a copy of the
shareholders' agreement. They were aware of the
shareholders' agreement. And they have destroyed or
have hidden the shareholders' agreement. And they
have allowed this estate to go on in Florida and try
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and take over $2 million dollars from me knowing that
there was a shareholder's agreement in place.
MR. GREEN: Mr. Mumma, I understand what
you're saying. I, of course, don't agree with any of
it. But it bears no relation at the moment. I mean,
you have my position on this.
MR. MUMMA: For Morgan Lewis & Bockius to
take a position that they know is improper and
contrary to the information they have in their files
against the beneficiary in order to put them out of
business, take their assets from them and destroy my
family, is criminal.
MR. GREEN: I understand.
MR. MUMMA: That's exactly what this man has
done.
MR. GREEN: All right. At this point I'm
going to ask as a matter of courtesy that you allow
Mr. Jacobs to ask his questions, as a matter of
courtesy to Mr. Jacobs. It seems to me at this point
relatively clear that we're going to have a difficult
time proceeding with further examination by you.
Again, if you're going to move on to another
topic, I'm happy to do that. But I believe one thing
we can achieve today, even if we leave other matters
to be disposed of by the court, is for Mr. Jacobs to
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ask his questions.
MR. MUMMA: Well...
BY MR. MUMMA:
Q. How many estates have you administered in
your career?
MR. GREEN: Objection to the form to the use
of the word of administer.
BY MR. MUMMA:
Q. Represented?
A. I don't know; a great deal, a great many.
Q. Do they all last 20-some years?
A. I'm sorry?
Q. Do they all take 20-some years for you to
close?
MR. GREEN: Objection to the form,
argumentive. You can answer.
THE DEPONENT: Some have taken that long,
but most do not.
BY MR. MUMMA:
Q. How do those families end up? In a happy
spirit? Or have you broken up three or four families?
MR. GREEN: Okay. That's it. At this point
I instruct you, obviously, not to answer the question.
Mr. Jacobs, would you like to proceed?
MR. MUMMA: Mr. Green, it's my deposition.
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You're not running it. And I have questions to ask,
and I want answers to them, and you're not running the
deposition.
MR. GREEN: Mr. Mumma, ask your next
question. But any more in that vein, and I can assure
you, we will not proceed any further with the
deposition. We will exercise our right under the
rules to terminate the deposition and seek relief from
the court.
BY MR. MUMMA:
Q. Mr. O'Connor, what is your current
relationship with the executrices?
MR. GREEN: Objection to the form, vague and
ambiguous. You can answer to the extent that you can.
THE DEPONENT: What do you mean by
relationship?
BY MR. MUMMA:
Q. Well, what's your relationship with Kim
Mumma currently?
MR. GREEN: I'm going to add, I mean, if
that question is meant other than to confirm that she
remains as executrix, a current client of the firm, I
will instruct him not to answer the question. If
you're asking him to confirm that fact, he can do so.
THE DEPONENT: Yes, she is still an
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executrix and a trustee, and we represent her in that
capacity.
BY MR. MUMMA:
Q. And have you spoken to her recently?
MR. GREEN: I'm going to object to the form
of the question and instruct the witness not to
answer. It, again, has no bearing on the Motion to
Disqualify Morgan Lewis, could not possibly relate to
any issue in that regard.
BY MR. MUMMA:
Q. Have you spoken to her recently?
MR. GREEN: I instruct the witness not to
answer the question.
BY MR. MUMMA:
Q. Have you seen her recently?
MR. GREEN: Same instruction.
BY MR. MUMMA:
Q. When was the last time you spoke to her?
MR. GREEN: I instruct the witness not to
answer the question.
BY MR. MUMMA:
Q. Have you spoken to Lisa Morgan?
MR. GREEN: Same instruction.
BY MR. MUMMA:
Q. Who is your primary contact with the
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executrices?
MR. GREEN: Same instruction.
BY MR. MUMMA:
Q, With the trustees?
MR. GREEN: Same instruction.
BY MR. MUMMA:
Q. Have they sought any advice from Morgan
Lewis & Bockius in the last year?
MR. GREEN: Same instruction. And you know,
of course, they have, Mr. Mumma, because we appeared
as counsel in a deposition. Among other things, we
filed papers.
MR. MUMMA: I'm asking him if he has giving
them any advice? And if they sought any advice from
him in the last year?
MR. GREEN: And I'm instructing him not to
answer the question.
BY MR. MUMMA:
Q. Have you ever discussed the estate with
Linda Mumma?
A. Not that I recall,
Q. Has she ever called you and asked you for
information regarding the estate?
A. Not that I recall.
Q. Did Morgan, Lewis & Bockius prepare the
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master deeds that transferred the liquidated
properties to the MRA?
MR. GREEN: I instruct the witness not to
answer the question, again, utterly irrelevant to the
Motion to Disqualify. This has been the subject of
testimony and evidence and decisions in the past. l
instruct the witness not to answer.
BY MR. MUMMA:
Q. Are you aware that the estate did not comply
with the requirements of the 1986 TEFRA legislation?
MR. GREEN: Same instruction, same basis.
BY MR. MUMMA:
Q. If you were aware or made aware that they
didn't comply and meet their obligation to completely
dissolve the corporation prior to December 12, 1986,
would you advise the IRS that they needed to file an
amended return?
MR. GREEN: Same instruction, same basis.
BY MR. MUMMA:
Q. Would they be required to correct an
erroneous tax return?
MR. GREEN: Same instruction, same basis, in
addition to the fact that it calls for a legal
conclusion rather than factual testimony as prescribed
by the rules of the court.
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BY MR. MUMMA:
Q. Ethically, would you be required to file an
amended return if you determined the original return
was erroneous?
MR. GREEN: I instruct the witness not to
answer the question, same grounds, same basis.
MR. MUMMA: What's the basis?
MR. GREEN: His view as to what is an
ethical obligation of the firm in a hypothetical set
of circumstances is irrelevant to whether or not the
firm should be disqualified. It's not encompassed
within the issues --
BY MR. MUMMA:
Q. Well, did the IRS challenge the Pennsylvania
Supply Company's valuation?
MR. GREEN: Same objection, asked and
answered. It's been covered. We went through this
this morning. I instruct him not to answer the
question.
BY MR. MUMMA:
Q. Did the IRS, in the estate, settle for a
higher valuation?
MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
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Q. Is that valuation almost twice the amount
reported on the original tax return?
MR. GREEN: Same objection, same basis, same
instruction.
BY MR. MUMMA:
Q. Was it in excess of $17 million dollars.
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. Was it reported to the IRS that the estate
had received an offer in excess of $35 million dollars
for the stock of Pennsy Supply, Inc.?
MR. GREEN: Same instruction same basis.
BY MR. MUMMA:
Q. Was that $35 million dollar offer to
purchase that stock used in calculating the fair
market value of the stock?
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. How did you determine the fair market value
of the Nine Ninety Nine stock?
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. How did you determine who owned the Nine
Ninety Nine stock?
MR. GREEN: Same basis, same instruction.
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BY MR. MUMMA:
Q. Did you make an effort to determine who the
owners of the Nine Ninety Nine stock were?
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. Did Robert Mumma own any shares of Kim
Company?
MR. GREEN: Same instruction, same basis.
BY MR. MUMMA:
Q. Did the estate of Robert Mumma own any
shares of Kim Company?
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. Were you aware of the terms of the
dissolution and liquidation of Kim Company?
MR. GREEN: Same basis, same instruction.
BY MR. MUMMA:
Q. Did Morgan, Lewis & Bockius draft the plan
of dissolution for Kim Company?
MR. GREEN: Mr. Mumma, just to speed things
along, I will instruct Mr. O'Connor not to answer any
further questions relating to the liquidation
dissolution of Pennsylvania Supply Company or Kim
Company or any documents prepared, executed, steps
taken in connection with any of those actions or
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contemplated actions on the grounds that those matters
are irrelevant to the matters before the court and
have previously been the subject of adjudication.
BY MR. MUMMA:
Q. Can you explain why Kim Company received a
1099 -- or excuse me -- or the estate of Robert M.
Mumma received a 1099 from Kim Company for
$6, 926, 018.74 in 1986?
MR. GREEN: I instruct the witness not to
answer the question, same grounds, same basis.
BY MR. MUMMA:
Q. Doesn't that indicate that the estate
received money from the dissolution of Kim Company
that it was not entitled to?
MR. GREEN: Same objection, same
instruction, same basis.
BY MR. MUMMA:
Q. Would you agree that the tax return does not
list Kim Company as an asset of the estate?
MR. GREEN: I instruct the witness not to
answer the question. In addition, Mr. Mumma, I will
now advise you that I will instruct the witness not to
answer any further questions mentioning or relating to
Kim Company or Pennsylvania Supply Company.
And if you persist in doing that in spite of
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my clear instruction, we will terminate the
deposition.
BY MR. MUMMA:
Q. Can you explain for me how Kim Company or
how the estate of Robert M. Mumma would be entitled to
any proceeds from the dissolution from a corporation
that it owned no stock in?
MR. GREEN: And by that, do you mean Kim
Company, Mr. Mumma?
MR. MUMMA: Any corporation that it didn't
own stock.
MR. GREEN: Do you mean that to encompass
Kim Company?
MR. MUMMA: Any corporation.
MR. GREEN: I instruct the witness not to
answer, and we are done with the deposition at this
point, unless you would like to extend Mr. Jacobs the
courtesy of asking his questions. We clearly have
matters we will need to take up with the court.
We will adjourn following conclusion of
today's proceedings which is now subject to, again,
Mr. Jacobs being permitted to ask any questions, and
file whatever papers and motions we deem
appropriately, assuming you will do likewise.
I assume also that all parties reserve all
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rights and positions beyond that. And that will be
it. But you've clearly proceeded. You've attempted
now to disguise a question by making it a hypothetical
which clearly pertains to Kim Company. And I told you
that we were not going to get into that. At this
point, there's no purpose of going forward with the
deposition.
Will you permit Mr. Jacobs to ask his
questions?
MR. MUMMA: Sure.
MR. GREEN: Thank you.
EXAMINATION
BY MR. JACOBS:
Q. Good afternoon, Mr. O'Connor. We met
before. I'm Ralph Jacobs. I represent Barbara M.
Mumma in this matter. Just a few questions on the
subject of the scope of representation and potential
conflicts.
Morgan Lewis has represented the executrices
of the estate of Robert M. Mumma. Is that correct?
A. That's correct.
Q. And the executrices were and are clients of
the Morgan Lewis firm, correct?
A. That's correct.
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Q. Have you participated personally in
providing legal advice or representation to the
executrices?
A. Yes.
Q, And for conflict purposes, you consider the
executrices of the estate to be your clients?
A. That's correct.
MR. GREEN: Objection to form.
BY MR. JACOBS:
Q. Does Morgan Lewis currently provide legal
representation or advice to any of the beneficiaries
of the estate or the related trusts other than the two
individual executrices in their executrix capacity?
A. I don't think I can answer that question.
Under the code of professional responsibility, I'm not
supposed to tell who our clients are.
Q. I see. I understand. Has Morgan Lewis ever
provided legal representation or advice to any of the
beneficiaries of the estate of Robert M. Mumma or the
related trust?
A. I think the same rule extends to former
clients.
Q, I would note of course that there are
situations such as publically filed litigation where
that fact might be publically known, and the canons
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wouldn't preclude you.
MR. GREEN: Can you please repeat the
question?
BY MR. JACOBS:
Q. The question is, has Morgan Lewis ever
provided legal advise or representation to any of the
beneficiaries of the estate of Robert M. Mumma or the
related trusts?
MR. GREEN: I object obviously to the extent
that some of these matters were asked and answered
previously. You can answer the question. And you're
talking about Morgan Lewis or Mr. O'Connor?
MR. JACOBS: My first question was Morgan
Lewis.
MR. GREEN: To the extent that you can
answer that.
THE DEPONENT: Well, I still think the code
prevents me from revealing who our clients are, and
that's my answer -- or who they were.
BY MR. JACOBS:
Q. Just so we're clear, to your knowledge and
understanding, who are the beneficiaries of the estate
of Robert M. Mumma?
A. The beneficiaries of the estate would be, as
I recall, there was specific legatees, but I don't i
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remember. I think they were institutions. And then
the primary beneficiaries would have been a marital
trust under the will and a residuary trust under the
will.
Q. And who are the beneficiaries of the trusts?
A. The primary beneficiary of both trust is the
widow, Barbara Mumma. And she's the income
beneficiary of both trusts. The remainder
beneficiary, as I recall, are the issue of Mr. Mumma.
And they will become entitled to the
principal of those trusts upon Mrs. Mumma's death.
Q. And in your view, what was your professional
obligation to the beneficiaries of the estate or
trusts as opposed to the executrices or trustees
themselves?
MR. GREEN: I'm going to object. I will
instruct him not to answer that question. I did that
earlier. I think that's not a factual matter. That
calls for a legal conclusion, and I think it's beyond
the scope or what's at issue.
BY MR. JACOBS:
Q. When did you first meet the beneficiaries of
the estate or trusts?
A. I don't recall; a long time ago.
Q. As to each of the beneficiaries -- and if
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it's easier, we can do them individually. But as to
each of the beneficiaries, have you communicated with
any of them on subjects relating to the estate, the
trusts, or Robert M. Mumma's estate or tax plan?
MR. GREEN: And by you?
BY MR. JACOBS:
Q. You personally?
A. And you're referring to communications that
I might have made in their capacity as beneficiaries
as distinguished with communications I may have made
with Lisa Morgan and Barbara Mumma in their capacities
as fiduciaries?
Q. If that will simplify things, let's do it
that way. Could you identify when you first
communicated with each of the beneficiaries in their
status as beneficiaries on subjects relating to the
estate, the trusts, or Mr. Mumma's estate or tax plan?
A. I have no recollection of when or whether I
ever communicated with the beneficiaries.
Q. Do you recall any meetings with any of the
beneficiaries in which any matters related to family
companies or family assets or the estate or trusts
were discussed?
A. No.
Q. You have no recollection of any such
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meeting?
MR.
involving him
MR.
MR.
such a meeting
MR.
GREEN:
JACOBS:
GREEN:
occurrE
JACOBS:
And, again, you're asking
Yes.
-- not antidotal knowledge that
:d with others?
Yes, him personally.
BY MR. JACOBS:
Q. Did you have any discussions with any of the
beneficiaries about the subject of their ownership
interest in any of the corporations in which the
estate or the other family members had an interest?
A. Not that I recall.
Q. Do you recall the issue of minority
ownership or the buyout or freeze-out of ownership
interest arising in any of your communications with
the beneficiaries?
A. I said that I couldn't recall any
communications with the beneficiaries.
Q. Fair enough. Are you aware of
communications by anyone from Morgan Lewis with any of
the beneficiaries on subjects relating to the estate,
the trusts, or Robert M. Mumma's estate or tax plan?
A. No, not specifically. There may have been
communications, but I don't have any specific
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recollection of any of them.
Q. So by way of example, the more particular
subject I asked you about a minute ago, the question
of minority ownership or buyout or freeze-out of
ownership in any of the family companies, are you
aware of anyone at Morgan Lewis communicating with any
of the beneficiaries on any of those subjects?
A. No.
Q. Did you discuss with any of the
beneficiaries, other than the executrices in their
capacity as executrices, the general plan for estate
administration, which would include such topics as the
speed with which the estate could be administered, and
the manner in which assets such as real estate would
be managed or disposed of? Did you have any
communication with any of the beneficiary's?
A. Not that I recall.
Q. Who were the people at Morgan Lewis who
communicated with the beneficiaries on the subject of
the administration of the estate and the related
trusts?
MR. GREEN: Objection to the form, lacks
foundation, calls for speculation. You can answer it
if you can.
THE DEPONENT: I do not know who those
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persons would have been. I would, again, speculate at
the beginning that Arthur Klein would have been the
person in charge of those matters. But I have no
recollection or personal memory of what may or may not
have happened.
BY MR. JACOBS:
Q. Can you describe for us the scope of your
professional involvement in the estate of Robert M.
Mumma and the related trusts?
A. I provided ad hoc advice over the course of
the years relating to estate administration and tax
matters relevant to the settlement of the estate.
Q. In providing that advice, did you ever find
yourself in a situation where the advice you were
considering might benefit the executrices, or any of
them personally, and disadvantage any of the other
beneficiaries?
A. Not that I recall.
Q. For example, did you give any advice on the
subject of the potential tax impact on the
beneficiaries of decisions by Mrs. Mumma to exercise
her 5 percent power?
MR. GREEN: I'll just object and instruct
the witness not to answer to the extent that there
would be any advice that you might have given in the
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context of litigation. But to the extent that there
was advice about the estate administration aspects,
you can answer.
THE DEPONENT: I didn't quite understand the
question anyway.
BY MR. JACOBS:
Q. Sure. Let me see if I can ask it more
clearly. Did the topic ever arise of what would be
the ultimate tax impact on Mrs. Mumma's children of
her decision whether or not to exercise her 5 percent
power under the trust?
MR. GREEN: Same objection and instruction.
THE DEPONENT: Yeah. I don't know what
issue you are alluding to. If you can give me the tax
issue, I might be able to tell you whether I
considered it or advised in respect to it.
BY MR. JACOBS:
Q. Was there an issue of double taxation in the
sense that assets left in the trust would pass to the
next generation free of estate tax as opposed to
assets withdrawn by Mrs. Mumma being subject to estate
tax when they passed through her estate?
A. No .
Q. Could you explain to us why that was not a
tax consideration or concern?
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A. The marital trust would be included in
Mrs. Mumma's estate whether she owned the assets
outright or whether they stayed in the marital trust
because there's no tax issue.
Q. And the assets in the residuary trust, would
they also be part of her taxable estate?
MR. GREEN: Objection to the form of the
question. It calls for a legal conclusion. You can
answer it if you can.
THE DEPONENT: As I recall, the residuary
trust would pass on Mrs. Mumma's death tax free to her
beneficiary -- to Mr. Mumma's beneficiary.
BY MR. JACOBS:
Q. Were you involved in any discussions about
the selection of assets to be allocated to one trust
as opposed to the other?
MR. GREEN: I'm going to object to the form
of the question at this point, and I'l1 instruct the
witness not to answer. I think that really goes
beyond the scope at what's at issue in the Motion to
Disqualify, which I will note for the record, Barbara
Mumma has not taken a position on one way or the
other.
So I'll instruct the witness not to answer
that question.
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BY MR. JACOBS:
Q. In rendering tax or estate law advice to the
executrices, did you view as part of your obligation
to see that the testator's personal wishes regarding
his family were effectuated to the extent possible
within any limits posed by the will or the trust
documents?
MR. GREEN: Object to the form, vague and
ambiguous.
THE DEPONENT: Yeah, I don't know what
you're driving at. Can you be more specific?
BY MR. JACOBS:
Q. Sure. Was it your understanding that Robert
M. Mumma had the desire that, for example, real estate
assets, to the extent possible, stay in the family so
the family could mutually and jointly receive the
benefit of developing them?
A. I never met Mr. Mumma. I don't know what
his desires would have been.
Q. Despite the fact that you never met him, did
you ever receive any information about what his
desires were about various assets that ultimately were
in his estate such as real estate assets?
MR. GREEN: Object to the form of the ~
question, vague and ambiguous.
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THE DEPONENT: Yeah. I don't know what you
mean by did I ever receive any information. I don't
recall receiving any information.
BY MR. JACOBS:
Q. Just to be clear on the meaning of the
question, did you ever hear from any person or any
source that Mr. Mumma's desire was that the family
real estate assets, to the extent possible, stay in
the family so the family could make joint and useful
benefit from them?
MR. GREEN: Objection to the form of the
question, asked and answered, I believe. You can
answer.
THE DEPONENT: I don't recall ever receiving
any information in that area at all.
BY MR. JACOBS:
Q. In the advice that you gave the executrices,
did you do anything at all to see that the other
beneficiaries would be able to make good and
beneficial use of family assets such as real estate?
MR. GREEN: Objection to the form of the
question.
THE DEPONENT: I don't understand the
question. I simply don't understand the question.
BY MR. JACOBS:
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Q. You are aware that some of the real estate
assets of the estate or the trusts have not been
developed over the years? That the estate or trusts
have had some interest in them?
MR. GREEN: Object to the form of the
question. I will instruct the witness not to answer.
Now that I know what you're asking, it seems to me
that that may very well go to more Ms. Mumma's
objections, but I think it bears no relevance to the
issues in the Motion to Disqualify.
BY MR. JACOBS:
Q, Were you aware of any tension or conflict
between the interests of the beneficiaries in
maximizing the benefit of family assets such as real
estate or ownership interests of corporations?
Any tension or conflicts between that
interest and the personal interests of the
executrices?
MR. GREEN: Again, I object and instruct the
witness not to answer, It would seem to go more to
the executrices, some sort of conflict or acting
improperly, or may have been some improper
consideration rather than being an issue of whether
the firm should be disqualified. I will instruct him
not to answer.
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BY MR. JACOBS:
Q. What did Morgan Lewis do to minimize the
likelihood that its legal advice to the executrices
would increase conflict among the beneficiaries?
MR. GREEN: Objection to the form of the
question, vague and ambiguous.
THE DEPONENT: I don't understand it. What
did we do to minimize the likelihood that there would
be conflict?
BY MR. JACOBS:
Q. Yes .
A. I don't know how to answer that question.
Sorry. I don't know what you mean.
Q. You're certainly aware of the potential for
conflicts to arise among beneficiaries depending upon
how the estate is administered. I mean, you certainly
accept that that's a possible factor that executrices
may reasonably take into account in making decisions
on which you advise them, correct?
A. Do you mean in very general terms in some
estates, is there a possibility of conflict between
estate beneficiaries or among estate beneficiaries?
Yes, that's correct.
Q. And now referring to this estate in
particular, what, if anything, did Morgan Lewis do to
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minimize the possibility that estate administration
decisions would result in conflict among
beneficiaries?
MR. GREEN: Objection to the form of the
question, vague and ambiguous. You can answer it if
you can.
THE DEPONENT: Well, I think the interest of
the beneficiaries in this estate are parallel. And I
don't -- I think an efficient administration benefits
all the beneficiaries.
BY MR. JACOBS:
Q. And so --
A. So we advise the executrices to run the
estate efficiently and properly. And that was for the
benefit of all of its beneficiaries. To that extent,
it would minimize any problems we might have with the
executrices' administration of the estate.
Q. So to the best of your personal knowledge,
that's the only thing that Morgan Lewis did or advised
in order to minimize conflict among beneficiaries?
MR. GREEN: I'm going to object. And at
this point, I am going to instruct you not to answer
to the extent that any advice on such a topic was
given in the context of litigation as opposed to
general estate or trust administration matters. If
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you can answer it beyond that parameter...
THE DEPONENT: Well, as I said before, the
beneficiaries, assuming you're referring to
Mr. Mumma's children, they all share equally in the
estate. So to the extent the assets can be properly
administered and conserved and taxes minimized, they
all equally benefit.
MR. JACOBS: I have no further questions.
MR. GREEN: Bob, we have a couple of
constraints. I don't know if you want to try some
other time. I'm not trying to foreclose inquiry
beyond the instructions I've given. We'll have to
take new questions one step at a time. If you want to
wait and see what the judge has to say before we
proceed, that's fine.
Also, it was my understanding that the
perception was that the deposition would conclude in
three hours or less allowing time for --
THE DEPONENT: Bob, be careful.
MR. MUMMA: I've learned to be very careful.
MR. GREEN: -- Mr. Jacob's questions. But
we are now obviously past the three-hour mark for the
deposition. It begins to impinge on our time. But
you have some other questions on other matters,
perhaps we can take a stab and see how that goes.
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MR. MUMMA: There's a document that I just
had here that I want to refer to. Now I can't find
it. But I do have a follow-up question.
MR. GREEN: Okay.
EXAMINATION (cont'd.)
BY MR. MUMMA:
Q. What efforts did you make to explain to
Mrs. Mumma that you had come up with formulation to
squeeze me out of my interest?
MR. GREEN: Object to the form, and I
instruct the witness not to answer. That clearly is a
privileged communication even if it were otherwise
discoverable or if were relevant.
BY MR. MUMMA:
Q. Did you prepare this memorandum?
A. I did.
Q. Did you ever tell Mrs. Mumma that that
contemplated squeezing me out?
MR. GREEN: I object and instruct the
witness not to answer on the ground that the advice
given or the communication had with Mrs. Mumma on any
such subject was privileged and protected from
discovery on that basis.
MR. MUMMA: You waived whatever privilege it
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was when you gave us the memorandum.
MR. GREEN: I'm sorry. I don't see that the
memorandum discusses legal advice provided to
Mrs. Mumma or any communication with Mrs. Mumma.
MR. MUMMA: It explicitly says that they are
intending to squeeze me out.
MR. GREEN: I understand that's what it --
MR. MUMMA: And I'm asking him, did he ever
advise Mrs. Mumma.
MR. GREEN: And I've instructed him not to
answer as to any communications he had with Mrs. Mumma
on that subject. This clearly arises after litigation
has arisen, and therefore, is in the context of
protection by the attorney/client privilege and the
work product doctrine, and it is not a matter about
which he will be given testimony even if it were
relevant to the subject matter of the pending
petition.
BY MR. MUMMA:
Q. Have you read Mrs. Mumma's deposition given
on November 14, 2007?
A. No .
Q. I call your attention to page 44 of that
deposition. Would you read that into the record,
please, starting with the first line?
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A. Who are these people?
Q. Well, the answer --
A. I mean, who is the questionnaire?
Q. The questionnaire is Mr. Ralph Jacobs who is
sitting right across the table from you.
A. Okay.
Q. And the answer is Kim Mumma, your client.
A. Kim Mumma said, I was reading something
here. I don't understand this. I think this is the
first I've seen --
MR. GREEN: Did you want him to read it out
loud?
MR. MUMMA: Yeah, I want it in the record.
THE DEPONENT: Right, question mark. I was
reading something here. I don't understand this. I
think this is the first I've seen this, right,
question mark. I never saw this before. And I guess
this is Mr. Jacobs. Okay. Were you aware that --
Then Mrs. Mumma says if I had known they
were trying to squeeze my son out, I would have never
had anything to do with them. And then Mr. Jacobs
says okay. You never authorized a negotiation with
CRH in 1989.
And Mrs. Mumma says I might have, but not
with that understanding that they were trying to
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squeeze my son out.
BY MR. MUMMA:
Q. Thank you. Now, would you read what the
memorandum says?
A. I would have to read it because I haven't
read it.
Q. Out loud in the record. There's only one
particular paragraph.
MR. GREEN: Why don't you tell him which one
it is.
BY MR. MUMMA:
Q. Second paragraph.
A. Okay. Let me just go through this.
(Perusing document.) Okay.
MR. GREEN: What's the question?
MR. MUMMA: I would like him to read that
into the record. And I want to ask him a question
about the second paragraph.
THE DEPONENT: A decision was made to go
forward as quickly as possible with the option
agreement with a view to having it signed within the
next week or so. In addition, Landrey is proceeding
to negotiate the terms -- Landrey is
L-a-n-d-r-e-y -- is proceeding to negotiate the terms
of a purchase agreement with the Irish.
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The deal contemplates a sell of interests of
the estate, the marital trust, Kim, Babs, and Linda.
The Irish have agreed to squeeze Bobbie out
after the closing. And Landrey is negotiating with
the Irish concerning how much defending the costs of
the squeeze-out our side will have to pay.
Q. Did you ever tell Mrs. Mumma that that was
going to occur?
MR. GREEN: Same objection, same
instruction. It's irrelevant and the communication
would, in any event, be privileged.
BY MR. MUMMA:
Q. That wasn't a topic that was discussed at
the meeting with Mrs. Mumma, is it, from that
memorandum?
A. What meeting? It says she was here. I
don't recall, by the way, this memo at all.
BY MR. MUMMA:
Q. You drafted it, didn't you?
MR. GREEN: Well, that doesn't mean he
recalls it, Mr. Mumma.
THE DEPONENT: I don't remember.
BY MR. MUMMA:
Q. I'm going to forget what I did too.
A. I just don't remember this.
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Q. You were the architect. You were the guy
carrying the water on this.
A. I'm saying this was 20 years ago. I don't
remember.
Q. That's the first effort at the sale,
correct?
A. I don't know.
Q. Why did Morgan Lewis & Bockius hire
Stradley, Ronon?
MR. GREEN: Objection to the form, instruct
the witness not to answer. It is irrelevant to the
issues and the Motion to Disqualify.
BY MR. MUMMA:
Q. Was it because Morgan Lewis & Bockius
couldn't make the representation and warrantees that
would have been required to sanctify any sale of
Pennsy Supply, Inc.?
MR. GREEN: Same instruction, same basis.
Do not answer the question.
BY MR. MUMMA:
Q. Was it because Morgan Lewis & Bockius knew
there was a shareholders' agreement in place that they
had violated when they transferred the Pennsy Supply
stock to the estate after the dissolution of Kim
Company?
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MR. GREEN: I instruct the witness not to
answer the question. And, again, I will make clear
that I will instruct the witness not to answer any
additional questions on this subject matter for the
grounds and on the basis and the reasons that I have
stated previously.
BY MR. MUMMA:
Q. And that they withheld that information from
Stradley, Ronon, Stevens & Young?
MR. GREEN: I instruct the witness not to
answer, and I think we're done. The parties can file
whatever motions they need to in respect to this.
MR. MUMMA: I would like to mark this as an
exhibit.
(Exhibit Nos. 7 and 8 were marked for
identification.)
MR. GREEN: That is Exhibit 7, I believe.
Are there other questions, Mr. Mumma, other topics?
MR. MUMMA: I have a whole bunch of
questions. But like I said, we'll have to get the
court to decide.
MR. GREEN: I would just ask if anyone could
send us a copy of the exhibits that we weren't able to
get copies of here today?
(The deposition concluded at 12:35 p.m.)
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
~J~ ~E. c:ST~1T~ ~F
. :Docket No . Z (- ~(~ " 3 ~ tF
` q /SUBPOENA TO ATTEND AND TESTIFY
To: .~VS~h~ 'T~ ~`t~oc'i'ly: ~~"-, X59- IM' '~F~1 Czwr9 ~ ~.cltivS
f
t']~s~ t~luf~l- l7TfY.tzf _
l ll~lc,rlet,n~ru e P.9 ~`t!G?j-.~i`1~t _
l . You are ordered by the court to come to
~`~~ ~ti(~trY.~~ ~~~f~5.,}~ ltv~ f~~ti~ ~~ IZo1~f ut{.~/l~un.,mu~.~~
(Specify Courtroom or other place)
at v ~~~ ~t,~2f L.z~d County, Pennsylvania, on _ Qc~h.°r t 3 .~c~j~
at . ~~ o'clock, :~ M, to testify on behalf of ~iha;--1- ~- sNv.ti.~,ti ~ .1~
in the above case, and to remain until excused.
2. And bring with you the following:
If you fail to attend or to produce the documents or things required by this subpoena, you
may be subject to the sanctions authorized by Rule 234.5 of the Pennsylvania Rules of Civil
Procedure, including but not limited to costs, attorney fees and imprisonment.
Requested by:
Name: tr~b2:~~' w1~ du~un1~+a, ~
Address: t~RR:~~. 5~I
I~YJYIJ MyRSd~tz 4 P.~ i7~v,~
Telephone: ~7 i~ - C~ t Z =~~~ °
Supreme Court ID: c~__T~ _s~
BY(THE COURT, /'I
Date: Cj _~~' L1 ~ ..' -l(T s 1? C'~.L'< ~f ~.11_C,'`r ~%'~L ~Q.~9~~'i L r
Register of Wills/Clerk of Orphans' Cour±~~'%~<` ~ ~~
Note: This form of subpoena shall be used whenever a subpoena is issuable, including
hearings in connection with depositions and before arbitrators, masters, commissioners, ctc.
in compliance with Pa R.C.P.No.234.1. If asubpoena for a production of documents, records
or things is desired, complete paragraph 2.
~' C~",~~~C"
0
0
0
4
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: THE ESTATE OF -
ROBERT M. MUMMA, DECEASED N0.21-86-398
ORPHANS' COURT
NOTICE OF DEPOSITIO `-`
TO: George B. Faller, Jr., Esquire
Iva V. Otto, III, Esquire
Manson Law Offices
10 East High Street
Carlisle, PA 17013
Brady Green, Esquire
Morgan, Lewis & Bockius, LLP
1701 Mazket Street
Philadelphia, PA 19103-2921
Ralph Jacobs, Esquire
1515 Market Street -Suite 705
Philadelphia, PA 19102
Linda Mumma Roth
PO Box 480
Mechanicsburg, PA 17055
PLEASE TAKE NOTICE that the undersigned will take the deposition of Joseph A.
O'Connor, Jr., Esq. on Monday, October 13, 2008 beginning at 9:00 a.m. The deposition will
take place at the offices of Robert M. Mumma, II, 840 Market Stmt, Suite 164, Lemoyne,
Pennsylvania, 17043, before a Court Reporter duly authorized by law to administer oaths. The
deposition will be taken pursuant to the Pennsylvania Orphans' Court Rules and Rules of Civil
Pra~cedure and will continue from day to day until completed.
In accordance with Rules 234.1 et seq. of the Pennsylvania Rules of Civil Procedure, and
Rule 3.6 of the Pennsylvania Orphans' Court Rules, and other applicable rules, the Deponent
<;hall bring with him to the deposition the following documents:
1.
~j
Dated: September 30, 2008 ~'~~y~` ~J ~~J~~~7r °`~1l '
Robert M. Mumma, II
BOX 58
Bowmansdale, PA 17008
(717) 612-9720
PROSE
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: THE ESTATE OF
ROBERT M. I~~UMMA, DECEASED N0.21-86-398
ORPHANS' COURT
NOTICE
TO: Joseph A. O'Connor, Jr., Esq:
The enclosed subpoena is served pursuant to Pa. R. C. P. 234.2(b)(3). You must
complete the Acknowledgment part of this form and return the copy of the completed form to the
sender in the enclosed self-addressed stamped envelope.
Sign and date the Acknowledgment. If you are served on behalf of a partnership,
uuuncorporated association, corporation or similar entity, indicate under your signature your
relationship to that entity. If you are served on behalf of another person and you are authorized
to receive the subpoena, indicate under your signature your authority.
DATE NOTICE MAILED: September 30, 2008 f f ~~~'~t,G~~< , ~f S
Robert M. Mumma, II
BOX 58
Bowmansdale, PA 17008
(717) 612-9720
PROSE
ACKNOWLEDGMENT OF RECEIPT OF SUBPOENA
I acknowledge receipt of a copy of the subpoena in the above-captioned matter.
DATE:
Signature
Relationship to entity or authority to
receive the subpoena (if applicable)
CERTIFICATE OF SERVICE
On this 30th day of September 2008, I, Robert M. Mumma, II, hereby certify that a copy
o:f the foregoing document was caused to be served by U.S. Mail, first class, postage prepaid,
addressed to:
George B. Faller, Jr., Esquire
No V. Otto, III, Esquire
10 Eas# High Street
Carlisle, PA 17013
Brady Green, Esquire
1701 Market Street
Philadelphia, PA 19103-2921
Ralph Jacobs, Esquire
1515 Market Street -Suite 705
Philadelphia, PA 19102
Linda Mumma Roth
PO Box 480
Mechanicsburg, PA 17055
Joseph D. Buckley, Esquire
1237 Holly Pike
Carlisle, PA 17013
Robert M. Mumma, II
PROSE
^ Complete items 1, 2, and 3. Also complete
item 4 if Restricted Delivery is desired.
^ Print your name and address on the reverse
so that we can return the card to you.
^ Attach this card to the back of the maiipiece,
or on the front if space permits.
1. Article Addressed to:
'- f
y.: •.
i ~ LiC 1~= ~ t
A. Sign ure
.~ ~ ^ Agent
^ Ad e
B. E~eceived by ( rimed Name) G. D
I r`. ,
D. Is delivery address different from item.{7 `~^ Yes
If YES, enter delivery address below: ^ No
3. Service Type
,,~ Certified Mail ^ Express Mail
^ Registered ^ Return Receipt for Merchandise
^ Insured Mail ^ G.O.D.
4. Restricted Delivery? (Extra Fee)
2. Article Number 7 0 8 13 O D D O 01 6 0 0 7 5 219
(7-ransfer from se
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:OBERT M. ~1UMMA. II
Plaintiff
v.
'RH, INC.. PENNSY SUPPLY, INC.,
ISA MORGAN, BARBARA MckIMMIE
IUMMA. LINDA MUMMA ROTH,
IORGAN LEWIS AND BOChIUS,
"I~RADLEY, RONON. STEVENS AND
'OUNG,
Defendants
ORDER
AND NOW.. this day of
I\ THE LOUR"I~ OF COMMON PLEAS ~)I=
CUMBERLAND COUNT', PE:~~SYL~~ANL~
NO. 99-146 CIVIL TERM
CIVIL ACTION -LAW
?008 upon consideration of the
ion To Quash Subpoena and Objections to Document Requests filed b~~ Defendant Morgan.
Lewis & Bockius, LLP, a RULE is issued upon Robert M. Mumma, II to show cause, if and he
should have. ~~-hy the relief requested in the foregoing Motion should not be granted.
RULE RETURNABLE within twenty (20) days of service of this Order upon Robert M.
Mumma, II.
Any obligation of Joseph A. O'Connor, Jr, to comply with the subpoena served on
February 7, ?008 is stayed pending further Order of this Court.
BY THE COURT:
1~4W OFFICES
SNELBAKER 8C
BF "MAN, P.C.
J. Wesley Oler, Jr., J.
o~~XHIBoT{..
_~
0
a f 0-;c`~ -u ~ L...
ROBERT M. MUMMA, II
Plaintiff
v.
CRH, INC., PENNSY SUPPLY.. INC.,
LISA MORGAN, BARBARA McKIMMIE
MUM?~IA. LINDA MUMMA ROTH,
MORGAN LEWIS AND BOChIUS,
STRADLEY. RONON, STEVENS AND
YOUNG.
Defendants
IN THE COURT OF COMMON ?'LEAS Oil
CiT~~1BERLAND COUNTY. PENNSYL~':~NIA
NO. 99-1546 CIVIL TERM.
CIVIL ACTION -LAW
MOTION TO QUASH SUBPOENA AND
OBJECTIONS TO DOCUMENT REQUESTS
" r.~..~ ..._)
°
? `.
,
.5 ,
Defendant Morgan, Lewis & Bockius, LLP ("Morgan Lewis"j submits this Motion to
Quash Subpoena and Objection to Document Requests with respect to the subpoena served by
Plaintiff Robert M. Mumma, II ("Mr. Mumma, II") directed to Joseph A. O'Connor_ Jr. in this
~proc.eeding as follows:
l . On February 7, 2008 Mr. Mumma, II served a subpoena with an accompanying
document request upon Keith O. Brenneman, Esquire, attorney for Mangan Le~~~is. A copy of the
subpoena and accompanying document request served February 7, 2008 are attached hereto as
I "Exhibit A".
2. Two days prior to the service of the subpoena, Mr. Mumma, II's assistant. Dam-1
Hewitt. contacted Keith O. Brenneman and proposed March 4, 5 or 6.2008 to depose Joseph A.
O'Comlor, Jr.; a former partner in Morgan Lewis, now senior counsel with that firm.
3. On February 7, 2008, the same date that Mr. Mumma, II served the subpoena by° mail.
yaw oFF ~~E_s Mr. Hewitt left a telephone message at the office of Mr. Brenneman indicating that if he did not
SNELBAKER &
BF =MAN, F.C.
;hear from Mr. Breiuleman b~ ~ebruar}~ b. 2008. he would schedule the deposition of Mr
O'Connor on a date that Mr. Mumma, II chose.
4. On hebruary 8. 2008. Mr. Brenneman called Mr. Hewitt at approximately 12:30 p.m.
and was advised that Mr. He«~itt was out of the office on February 8, 2008.
5. The subpoena issued by Mr. Mumma, II was issued January 29. 2008 containin~~ a
date for I~~Ir. O'Com~or's deposition on March 4, 2008.
6. Mr. O'Connor is not available to be deposed on March 4, 2008.
7. On February 15, 2008 Mr. Brenneman wrote to Mr. Mumma, II advising him of Mr.
O'Connor's unavailability and requesting other dates when Mr. Mumma. II would like to take
~Mr. O'Comlor's deposition. A copy of the letter dated February 15, 2008 to Mr. Mumma, II is
~ attached hereto as "Exhibit B".
8. Mr. Mumma, II has not responded to the letter of February 1.5, 2008 or otherwise
;proposed alternative dates for Mr. O'Com~or's deposition.
9. Concurrence in changing the date of the deposition of Mr. O'Connor was sought by
letter dated r ebruary 15, 2008_ to which no response from Mr. Mumma, II, who is not
represented by an attorney in this action, has been received. Accordingly, for purposes of
~C.C.R.P. 208?(d), Mr. Mumma, II does not concur in the relief requested in this Motion.
10. Judge J. Wesley Oler, Jr. has previously made numerous rulings in this case,
primarily relating to issues of discovery.
1 L In addition to demanding the appearance of Mr. O'Connor at a deposition, the
subpoena requests that Mr. O'Connor bring with him voluminous documents from the files of
Morgan Lewis. These documents; the vast majority of which are privileged, are identical to
LAW OFFICES ~~
SNFLBAKEF: SC -~
BF =MAN, F.C.
those sought by Mr. Mumma. II in a subpoena served on Mr. O'Connor in h~ ~°e Esrute ~~l~R~~bert
X11 lLlumnzcx, Deceased. No. 21-86-398 (O.C. Cumberland). Mr. Mumma. II's request for
testimony b~ Mr. O'Connor and for documents from Morgan Lewis has been referred to Auditor
j Taylor Andrews. Esquire in that matter. Mr. Andrews is in the process of scheduling a
conference to address the issue. Morgan Lewis objects to the request for production of
documents on the grounds set forth in detail on "Exhibit C" attached hereto.
WHEREFORE, Morgan Lewis requests this Court to issue an Order quashing the
subpoena issued Januar~~ 29, 2008 for the taking of the deposition of Joseph A. O'Connor. Jr. on
March 4, 2008 and directing that the documents requested to be produced under the subpoena
dated January 29, 2008 to Joseph A. O'Connor, Jr. shall not be produced.
SNELBAKER & BRENNEMAN, P. C.
Keith O. Brenneman, Esquire
44 W. Main Street
Mechanicsburg, PA 17055
(717) 697-8528
Attorneys for Defendant
Morgan, Lewis & Bockius, LLP
Date: February 27, 2008
LAW OFFICES II _3_
SNFLBAKER EC
BR =MAN, F.C.
VERIFICATION
I ~~erif~~ that the statements made in the foregoing Motion are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section
4904 relating to uns~~orn falsification to authorities.
Nr
Keith O. Brenneman
Date: February 27, ?008
LAW OFFICES
SNELE3AKER B[
BF =MAN.. P.C.
CO'tI1tIQ:~«'EA..TFI OF P~'~'~SYLt :".'CIA
CQL'h'TI' OF CL?;4IBERt,Ar<'D
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SUTBPOENA TO ATTEI'~TD AID TESTIFY
T0: Joseph A. O'Connor, Jr., c/o Keith 0. Brenneman, Esq., Snelbaker C
Brenneman, P.C., 44 W. Main Street, Mechar_icsburg, PA 17055
You are ordered by the court to come to the offices of Robert M. Mumma, II,
840 Market St., Suite 164, Lemoyne, PA 17043
(Specify Courtroom or other place}
at ,Cumberland County, Pennsylvania, on March 4, 2008
at 9:00 o'clock, A• M,. to testify on behalf of Plaintiff
in the above case, and to remain until excused.
And bring with you the following: see Exhibit A attached.
If you fail to attend or to produce the documents or things required b`r this
subpoena, you may be subject to the sanctions authorized by Rule 234.5 of the
Pennsylvania Rules of Civil Procedure, including but not limited to costs; attorney fees
and imprisonment.
REQUESTED BY A PARTY/ATTORNEY IN COMPLIANCE WITH Pa.R.C.P.No.234.2(a):
iVTame: Robert M. Mumma, II
Address: P • 0. Box 58
Bok~nansdale, PA 17008
Telephone:
Supreme Court ID #
BY THE COURT:
• y /' /~
_L~l ! to n ~ n !C r~-~:ter
Prothonotary/Clerk~Civi1_ Division,..+
:'Date: <~7 5'~ ~~' c7~ ~ ~~ ~r~~~. ~r! ~~d_ SC.~'t~
Seal of the Court ~ Deputy
Official Note: This form of subpoena shall be used whenever a subpoena is issuable, including
hearings in connection with depositions and before arbitrators, masters, commissioners, etc. in
compliance with Pa. R.C.P.No.234.1. If a subpoena for a production of documents, records or
things is desired, complete paragraph 2, (Eff. 7/97)
EXHIBIT A
~~I~I~I~ ~.
Documents Requested for the Time PeL~iod Encomnassin~ 1956 throu~iz L007:
Any and all invoices, time sheets. time records. and/or similar billing inforr~lation
concerning or pertaining to legal services rendered b~ Mar~;an. Lewis R Boclius for
or on behalf of the Estate of Robert M. Mumma. including. but not limited to _ all
matters regarding the Estate. the Executrices of the Estate, the Marital Trust, the
Residuary Trust. the Trustees of said Trusts, and anv and all litigatiozl or oti~er 1_eQal
services associated therewith;
IL Any and all correspondence; communications, doeun~ents, drafts. originals, court filings,
memoranda, records. file materials, fax transmissions, and/or any related written
materials in the possession or control of Morgan, Lewis & Bocl<ius, whether
submitted to or exchanged with another party, non-party, law firm. attorney, and/or
any officer or aoeni of any court. respecting or concerned with in anv manner
whatsoever any disclaimer or revocation fl~ereof related to the Estate of Robert M.
Mumma. including; but not limited to, any disclaimer or revocation thereof associated
with Robert M. Muiizma II;
III. any and all correspondence, communications, documents, records, file materials, and,!or
related written materials prepared b~- Morgan, Lewis & Bockius, including. but not
limited to, those submitted to or exchanged with any or all of the following:
a. the Estate of Robert M. Mununa. the Executrices of the Estate, the Marital
Trust, the Residuary Trust, and/or the Trustees of said Trusts;
b. the law firm of Stradley, Rouen, Stevens & I'oung, or its predecessors or
successors in interest; or any attorneys or staff employed by or associated
therewith;
c. the law firm of Gibson. Dunn & Crutcher, or its predecessors or successors in
interest, or any attorneys or staff employed by or associated therewith;
d. the law firm(s) of Boswell, Snyder, Tinter &Piccola, or Bos~~ell, Tinter,
Piccola 8~ Wickershan, or Boswell, Tinter, Piccola & Alford, or any
1
predecessors or successors iii interest ti~ereto. or am:' attorne~~s ~~- staff
employed b~ o; associated therewith:
e. the la~~~ firm(s) of Manson, Deardorf£ Williams ~ Otto. or ~lartson,
Deardorff. ~~~illiams, Otto. Gilroy c~ Faller. or The Manson Law Offices_ or
any predecessor or successor in interest thereto, or anv attorneys or staff
employed by or associated therewith:
?he accounting firm of Lueker, Kennedy & Felmeden. or its predecessors or
successors in interest; or any accountants or staff employ-ed by or associated
there~-ith_
g. the P:.~u3sylva~iia Department of i'Zevenue;
h. the Internal Revenue Service:
i. the Florida Department of Revenue:
Dauphin Deposit Bank & Trust and any of its successors, including. but not
limited to, AllFirst and M&T, and/or ani~ similar predecessors or successors in
interest thereto:
k. Col°estates and/or any of its predecessors or successors in interest thereto:
1. Fulton Bail and/or any of its predecessors or successors in interest thereto:
m. Harris Savings andlor any of its predecessors or successors in interest thereto:
IV. Any and all documents, records, correspondence, communications, reports or related
corporate records in the possession or control of Morgan, Lewis & Bockius
concerning or pertaining to the following corporate entities, including, but not limited
to, any or all due diligence reports, stock books, share records, stock ledger boola,
minutes of directors' meetings, memoranda or correspondence from officers,
directors, or shareholders, or attorneys representing same, shareholder agreements.
buy-sell agreements, stock split agreements, marital trusts, corporate by-lavers and
amendments thereto; revocation agreements, disclaimers, plans of mergers; corporate
meetings minutes, Pennsylvania Department of State records, Pennsylvania
Department of Revenue records, IRS records. plans of division, corporate name
changes, cancellation of stock, tax returns, and estate transfers, including any
predecessors or successors in interest to the following corporate entities:
a. ~eru~s~~l~~ania Supply- Com~~an~~;
b. ~ iala Crushed Stone Corporation;
c. Pezu~sy Supple Inc. (no comma);
d. Pennsy Supply-, Inc. (comma);
e~. Kim Company;
f. $obali Corp.;
g. Middle Park, Inc.;
h. High-Spec., Inc.;
i. CRH, ple;
j . Nine NinetS~ -Nine, Inc. ;
k. Ten-O-One, Inc,;
1. Kodie Acquisition Corporation;
m. MRA I;
n. MRA II;
o. D-E Distribution Company;
p. Kimbob, Inc.;
q. G.A.T.;
r. Gemini Equipment;
s. Hummelsto«~n Quarr} ;Inc.;
t. Elco Concrete Products;
u. Any related or similar business or corporate entity associated u,~ith the
Mumma family enterprises.
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P O . B c~}.
February I ~. 20U8
Re: ~lunuua ~~. CRH_ Inc.. et al.
~o. 99-] ~-~6 C.C.P.. Clul~b~rland Count~~. Pe~nns~°I~ania
Deal" nch". `'iU]?iIiia:
-. o. sc_, _.~
I am in receipt of the subpoena dated January 29. 2008 that you directed to Joseph A. O'Col~nor.
Jr. on .February 7. 2005.
_~Ithough I have issues ~~ith respect to the location you have indicated in the subpoel~a, the
doctimenis that have been requested as well as the method by «-hich you are attempting to ortain
test~n~onv al~d documents. I ~~~~rite to advise you that my client is unavailable on'~'Ial~ch ~. 2008. Please
advise me of other dates ~~, hen you would like to take the deposition of Mr, O'Connor.
In the suture. the courtes~~ of a11o~~~ing me a reasonable time in which to respond to a request ro
schedule a deposition in this case «ould be appreciated. Your assistant, _~2r. He~~itt, comae-ted nee to
schedule the deposition in this case on February 5; 2005. On February 7, 2008 he left a message at m}%
office that If he did not hear fr-on1 nee b~, Febltilary 8; 2008 he ~~~ould schedule the deposition on a date ~~ou
chose. Ole February 5. 2605 I called ~Zr. He~~~itt and learned that he ~-t~as out all day on February 5. 2005.
'~~~oneth~°less, ~~ou had already mailed the subpoena on Februar} 7, 2005. I have still not been advised
~~~he~ther the other attorneys in this case were consulted in ord~e~r to coordinate the scheduling of this
d~:position.
?lease ad•,~ise of alternative dates at your convenience and advise other counse and Ms. Roth
accordingly.
Yours truly,
~~
Keith O. Brenneman
KOB strL
CC: Brad; L. Green, Esquire
)v Matthew M. Haar, Esquire
R:icha~rd E. Connell. Esquire
Seth T. Mosebey, Esquire
Linda 1vJumma Roth
EXHIBIT B
OBJECTIONS TO DOCUME'~T REQUESTS
PRELIMINARY ST.ATEMEI~T AND GENERAL OBJECTIONS
L Back round
Morgan Lewis has since 1986 acted as counsel to Barbara McK. Mumma and Lisa M. 1~~lorgan
(both also defendants in this action) in their capacities as executrices of and trustees under the
will of Robert M. Mumma, Sr. The firm also has acted as counsel to various family-owned
businesses and entities, That representation has included representation of parties adverse to Mr.
Mumma- II since at least 1988. Mr. O'Connor has provided advice regarding various aspects of
estate and trust administration for more than 20 years. His advice has related directly and
indirectly to matters at issue in litigation between Morgan Lewis' clients and Mr. Mumma. II
throughout that time period.
II. The Document Request
The document request accompanying the subpoena served upon Mr. O"Connor is staggeringly
broad. It seeks, in essence, every piece of paper created or in the possession of Morgan Lewis
relating to legal services and advice rendered to Mrs. Mumma, Mrs. Morgan and other persons or
entities adverse to Mr. Mumma, IL The request clearly (and indeed expressly) encompasses
masses of material protected by the attorney-client privilege, the work product doctrine, or other
protections. This includes communications between Morgan Lewis and the Martson firm. which
has acted as co-counsel for Mrs. Mumma and Mrs. Morgan in various litigation and other
matters since the 1980s. The request seeks documents ``for the time period encompassing 1986
through 2007. The evident intent of request is to obtain access to the entire files of opposing
counsel in various litigations, and otherwise to invade the protections applicable to
communications between counsel and their clients and legal strategy in litigation.
III. Prior Discovery
No discovery sought in these proceedings can be evaluated without consideration for the long
history of discovery undertaken, and various adjudications made in, the lone-running liti~_>ation
relating to the Mumma family and the businesses and assets owned by it. Mr. Mumma. II has
taken discovery from Mrs. Mumma, Mrs. Moran, Barbara M. Mumma and various financial
and legal advisors to the Mumma family and its businesses. The litigation has been ongoing
since the late 1980s. A summary of that litigation, and of the discovery taken in it, was prepared
and filed in In ~~e EstaCe of Rober°t M. Mumma, Deceased, No. 21-86-398 (O.C. Cumberland),
and is incorporated by reference herein. Indeed. much of the material requested has been the
subject of one or more prior requests by and/or productions to; Mr. Mumma- II.
EXHIBIT C
A. Discovers fi-om Moran Lewis
Over the coarse of the Mumma litigation, Morgan Le~~~is has been the reci~~ient of numerous
EXHIBIT C
subpoenas and other discovery from I~lr. Mumma_ IL The firm has made numerous document
productions in various matters, and its lawyers have appeared for depositions and courtroom
tes~imon~ regarding their work for Mrs. Mumma, Mrs. Morgan and family-owned businesses..
in connection «ith various litigations. They have made numerous prior productions of
documents. and attorneys from the firms have appeared fordays depositions and trial testimony
regarding their work for the Estate, the Trusts and Mumma family members and businesses. The
documents sought by the instant subpoena overlap in sigiuficant part the documents pre~~iously
produced by Morgan Lewis over the past two decades.
1. Discovery in the Instant Case
Mr. Mumma, II filed the instant action seeking rescission of his March 1995 written consent to
and joinder in the sale of the Pennsy Supply Businesses to CRH plc (in exchange for v~l-~ich he
received approximately $3 million) and asserting claims based on the alleged concealment from
him of documents relating to Nine Ninety-Nine, Inc. and Pennsy Supply. Inc.
In August 1999, Mr. Mumma, II served a notice of deposition on Moi°gan Lewis. Brad~~ L.
Green, a Morgan Le~yis attorney, appeared for deposition on September 24, 1999. In addition.
pursuant to an Order entered by Judge Oler, Morgan Lewis produced
copies of any minutes, stock ledger books. shareholders' agreements, documents
effecting the issuance of stock certificates, and/or buy/sell agreements pertaining to Nine
Ninety Nine, Inc., Pennsy Supply, Inc., Pemnsylvania Supply Company. Inc., of
Harrisburg, Kim Company, and Pennsy Supply Inc. in its possession at this time,
excluding any such items wrhich have been furnished to Plaintiff or Plaintiff's attorney at
No. 423-94 CIVIL TERM (Ctunberland County), No. 4753-5-199 ~ (Dauphin County) or
in the case of RSE, Inc. v. Hempt Brothers (federal action).
Moran Le~~~~~is served a written response to document requests served by Mr. Mumma. II.
In 200I, Mr. Mumma, II served a second request for production on Morgan Lewis. That request
sought documents regarding: (a) Mr. Mumma, II's ownership interests in various companies; the
federal tax return for the Estate of Mr. Mumma, Sr.; ``999 Inc.'': deeds re~arding a parcel of real
estate; safe deposit box contents; bank account authority for various corporations; redemption of
Pennsylvania Supply Company stock in 1985; a guardianship established for Mr. Mumma, II b}~
his grandfather in 1950; tax returns for Kim Company and Pennsylvania Supply Company; deeds
transferring properties from those corporations; and other documents. Morgan Lewis served a
response on December 18, 2001 and a supplemental response on February 5, 2002. The total
production of documents by Morgan Lewis in response to Mr. Mumma, II's requests in this case
consisted of documents Bates numbered MLBI-MLB2675. Mr. Mumma, II also served on
Morgan: Le~~~is interrogatories relating to these and other topics- to «°hich Mor«an Le~~cis
responder ,~n November 18- ?00~.
2. Discovery in Barbara Mch'. 11.9t~mt~za et al. ~•. Robert M ~~1atn~ali<<, II
el al., No. 66 Equity 1988 (C.P. Cumberland)
Mr. Mumma. II first took discovery from Morgan Lewis shortly after the filing of this action iii
December 1988. (During the period from 1988 through 1990. there was often significant overlap
bet~n-een this proceeding and Barbara 1~~IcK. 1~Iumma, et al. ~~. Robert X11 !11~i~~ma, II, et al. , No.
66 Equity 1988 (C.P. Cumberland)). Mr. Mumma- II served on Morgan Lewis athird-party
subpoena and notice of deposition seeking documents relating to Legal advice provided to Mr.
Mumma, II- the liquidations of Pennsvlvaiua Supply Company and Kim Company and the
formation of-the MRA I and II tenancies-in-common. Morgan Lewis provided a written
response, along with copies of several hundred documents, in January 1989. Also, in response to
the subpoena. Arthur L. Klein, a Morgan Lewis partner, appeared for a deposition on Januar~° 23,
1989. Mr. Klein then testified at a hearing before President Judge Sheely on January ?~. 1989.
?~-1r. Klein gave a second deposition on October b, 1989. Thereafter, Mr. Mumma; II ser~~ed
additional subpoenas, notices for depositions and request for production. In response to
subpoenas and deposition notices requesting the same documents sought in the first subpoena to
Morgan Lewis, William F. Skinner, a former Morgan Lewis associate. and Gerald T. Brawner,
then a Morgan Lewis partner, appeared for depositions on March 16 and March 17, 1989-
respectively_
In October 1989, Mr. Mumma, II served another subpoena on Morgan Le~yis, this time seeking
information and documents regarding the ownership and activities of Nine Ninety-Nine, Inc.. its
shareholders and directors, the MRA tenancies-in-common, the MRA powers of attorney, the
ownership and liquidations of Pennsylvania Supply Company and Kim Company, transfer of
Union Quai-t-ies, Inc. stock and the transfer of certain real estate in Lemoyne, a family meeting in
,Tune 1987, time records. memoranda and other documents. At the same time, Mr. Mumma, II
served identical requests for production of documents on Mrs. Mumma and Mrs. Morgan.
Pursuant to a stipulation regarding the scope of production, Morgan Lewis. Mrs. Mumma and
Mrs. Morgan produced documents Bates numbered Pl-P306. Subsequently, Mr. Mumma, II
deposed Mr. Skinner for a second time (May 14, 1990).
3. Discovery in In re estate of Robert M. ~'~IL~mma, Deceased,
No. 21-86-398 (~.C. Cumberland
Mr. Mumma. II also has taken extensive discovery from Morgan Lewis in the Orphans' Court
proceedings relating to the estate of Robert M. Mumma, Sr. and the trusts established under his
will. Pursuant to orders entered by Taylor Andrews, Esquire, the Auditor supervising
proceedings with respect to Mr. Mumma, IL's objections to accounts filed by Barbara McK.
Mumma and Lisa M. Morgan as executrices and trustees. In July 2005, 2b boxes of documents
fiom Morgan Lewis' files were made available for inspection and copying by Mr. Mumma. II.
Those documents remained available for review and inspection for more than six months. and
Morgan Lewis has honored more recent requests by Mr. Mumma, II or individuals working for
him to again review the documents, The Morgan Lewis documents produced, include 16 boxes
of materials previously produced to Mr. Mumma. II. and I 0 are correspondence- billin~7 and
other files relating to «-orl: performed b} `Morgan Lewis in connection ~~~itii the administration n-
Mrs. I~~Iumma and Mrs. Morgan of the estate of Robert M. Mumma, Sr. and the trusts created
under his «-ill.
Mr. Mumma. II also has served a subpoena on Mr. O'Connor in the Orphans' Court proceedin~~.
The documents requested in connection with the instant subpoena are identical to those requested
that subpoena, which was served in December ?007. That request occurred against the backdrop
of the document production and discovery process that has been overseen by Auditor Taylor
Andrews. Esquire for nearly three nears. In response to concerns raised bti~ Mrs. Mumma and
Mrs. Morgan regarding the attempt to. in effect, re-open discovery in those proceedin~~s_ Ivlr.
!~ndrews is in the process of scheduling a conference to address the matter. Once these isst<,~s
are addressed and resolved, it is anticipated that Mr. O'Connor will appear for deposition in the
Orphans' Court proceedings.
4. Discovery in Other Matters
In November 1993, Mr. Mumma. II commenced an action captioned Robes°t !ll Mum»au. II et al.
v. D-E Distribution Corp. et al., No. 666 Equity, Nov. Term 1993 (C.P. Philadelphia). In dle
course of that case, in which Mr. Mumma, II sought injunctive relief and damages arising out of
sale of Pennsy Supply Businesses to CRH plc, he served a subpoena Morgan Lem-is seeking
documents information about their work for various parties engaged in the transaction.
Ultimately, in lieu of production of time records and privileged documents. the parties negotiated
a stipulation which included narrative descriptions of the work performed by Morgan Lewis.
On June 9, 1997, former Morgan Lewis associate Karl K. Sherman was deposed in an action
captioned R~~bert M. Murnnza, II v. Dauphin Deposit Bank & Trust Co.. No. 4753 S 1993 (C.P.
Dauphin}. as part of Mr. Mumma, II's attempts to take discovery regarding due diligence
examinations of the records of Pennsylvania Supply Company, Kim Company, Nine Ninety-
Nine, Inc.. Pennsy Supply and related companies in connection with the July 1993 sale of the
Peiu~sv Supply Businesses to CRH plc.
Mr. Mumma, II also has been provided on numerous occasions with documents in response to
informal requests and inquiries by himself or his counsel.
B. Discovery from Others
In addition to the discovery from Morgan Lewis outlined above, Mr. Mumma, II has taken from
at least the following individuals and entities over the past 20 years:
a. Mrs. Mumma;
b. Mrs. Morgan;
c. Scott W. Morgan (husband of Mrs. Morgan};
d. Barbara M. Mumma;
e. Stradley Ronon Stevens ~, Young (which acted as counsel to v~ariot: M~:_,lma-
owned businessesl, and present or former Stradley Ronon lawyers David R. Landre_v and hart K.
Sherman:
£ William D. Boswell (former counsel to Mumma family members anc
businesses) and his firm. Boswell, Tintner. Piccola & Wickersham.
g. George W. Hadle}~, Jr. (accountant for various Mumma Tamil}• members and
businesses,. his present firm, Hadley & Company, and his prior firm. Lucker Kenned~, &
~elm~~den;
h. Dauphin Bepasit Banh & Trust Co.;
i. Nine Ninety-Nine, Inc. (a former Mumma-owned business);
j. Pennsy Supply, Inc. (a former Mumma-owned business);
k. CRH plc (the purchaser of various Mumma-owned businesses and assets in
1993);
1. Pamela Smeltzer (farmer secretary° to Robert M. Mumma, Sr.j;
m. Various la~ryers_ government agencies and other third-party witnesses.
C. Prior Litigation and Adjudication
The document request seeks documents and information relating to various matters that already
Have been adjudicated with finality by various courts. For example, Mr. Mumma, Il apparently
seeks information relating to the liquidation of two Mumma-owned corporations and the
formation of two tenancies-in-common commonly referred to as Mumma Realty Associates I
and II. These actions were the subject of litigation commenced in 1988, and decided adversely
to Mr. Mumma, II in Barbara McK. Mzarf~ma, et al. v. Robert M. Mimama, II, et czl.. No. 66 Equity l 988.
Opinion and Order (C.P. Cumberland Mar. 24, ]992), post-t~~ial 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, 6~2 A.2d 1324 (1944).
1VIr. Mtmlma, II also apparently seeks to revisit the sale of the Pennsy Supply Businesses to CRH
plc in July 1993. He first challenged that sale prior to its consummation, seeking to enjoin the
closing of the transaction. President Judge Sheely denied Mr. Mumma, II's request for an
injunction. In its opinion, the court concluded that Mr_ Mumma, II's conduct in frustrating the
original sale cost the family "approximately $20 million dollars." In re Estate of Mumma, No.
21-86-398, Opinion and Order of Court (Pa.O.C. Cumberland Aug_ 4, 1993), aff'd, 437 Pa.
Super. 672, 649 A.2d 467 (1994). Following the consummation of the sale, Mr. Mumma, II filed
another action challenging the terms of the sale. Mr. Mumma, II later discontinued that action.
signed a consent and joinder in the transaction and agreed to accept approximately $3 million
~ representing his share of the proceeds of the price negotiated with the buy er of the family
businesses). Robes I11. Mzarraana. II et u~ ~. D-E Dish°ibutior~ Co, p. e~r al.. No. 66t~ Equity. Noy.
Term 1993 (Pa.C.P. Philadelphia Jan. 2U, 1990, a~?pecal discorzt., No. 71~ Philadelphia 1995 (Pa.
Super. Mar. 20, 1995). Mr. Mumma. II also sought to enjoin a subsequent closing after the
purchaser elected to exercise an option granted in the original transaction to purchase the estate's
interest in another corporation. That request similarly was denied. In re Estate o%~Rober~ ~f1
Mur~~n~ua, Deceased. No. 21-86-395, Order (Pa.C.P. Cumberland Dec. 11, 1993).
Lastly, it appears that ~Jr. Mumma. II intends to attempt to re~~isit this Court"s prior decision
regarding certain claims Mr. Mumma, II has made re~ardina the history of Penns}~ Supply°. Inc.
Mr. Mumma. II expressly seeks. for example, documents relating to "Pennsy Supply. Inc.~~ and
Penns} Supply Inc." Mr. Mumma, II preeiously commenced an action against Pem1s~~ Supph.
Inc. seeking a declaration that a stock certificate issued to him for stock in a corporation named
"Permsy Supply Inc." during the 1960s gave him an interest in Pennsy Supply, Inc.. and that he
possessed certain rights under a 1961 agreement among the shareholders of Pennsy Supply. Inc.
Following a five-day bench trial, this Court held on May 17, 2002 that Mr. Mumma, II does not
own any interest in Penns- Supply, Inc. and that the 1961 shareholders' am-ecment was
terminated in August 1963, so that Mr. Mumma, 'II does not hold any rights under it. Robert M.
Mumma, II i•. Pennsy Supply, Inc., No. 99-2765 Equity. Opinion and Decree Nisi (C.P.
Cumberland May 17, 2002), past-trial motions denied sand final 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). Mr. Mumma, II filed two collateral challenges to this ruling, both of
which were dismissed upon preliminary objections filed by defendants. Robert M. ~llumana, II v.
Harry G. Lake, .Ir., et al., No. 2004-CV-1540 (C.P. Dauphin), aff'd 895 A.2d 657 (Pa. Super.
2006}. allocatur denied, 588 Pa. 759, 903 A.2d 538 (2006): Robert 1~..'~~i~mana, II v.
Commomtilealth of Pennsyh•ania, et al., No. 477 M.D. 2004 (Pa. Cmwlth.). aff'd, 585 Pa. 9. 887
A.2d 1217 (2005).
D. The Scope of the Instant Action
Mr. Mumma, II filed this action in August 1999. The complaint alleges fraud on the part of
defendants in concealing from Mr. Mumma. II infonl7ation he alleges would have, had he l:no« n
of it, caused him not to consent to the sale of the Mumma family businesses to defendant CRH
plc in July 1993. Mr. Mumma, II seeks rescission of his March 1995 written consent to and
joinder in the sale of the Pennsy Supply Businesses to CRH plc (in exchange for which he
received approximately $3 million) and asserting claims based on the alleged concealment from
him of documents relating to Nine Ninety-Nine, Inc. and Pennsy Supply, Inc. The complaint
identifies only two items that Mr. Mumma, II alleges were concealed from him by defendants.
Those documents are "Pennsy Supply Inc. Shareholder's Agreement dated December 29, 1961,"
Complaint ~,j 17, and "a second Shareholder's Agreement dated August 1, 1963." Id. ~ 18. Mr.
Mumma. II alleges that the former document "cave [him] a right of first refusal to purchase
Pennsy Supply Inc. at book value." Id. ~ 17.- Mr. Mumma, II filed a motion seeking leati~e to file
an amended complaint in this action in November 1999. By order of the Court dated January 7,
2000. that motion was deified.
The s~~ eepin`T scope o~ the document request accompanying the subpoena served on Mr.
O~Coiu~or cannot be reconciled witl: the scope of the issues and aliegation~ in this case as alie~,ed
in she complaint. Despite a relatively narrow complaint predicated on the alleged concealment
of a few doctunents. Mr. Murmna, II now seeks, nine years into this case and twenty years into
the Mumnla family litigation to take discovery as to literally ever~~ action that Morgan Lewis has
ever taken w°ith respect to the Mumma famil} ,whether protected b~~ privilege or otherwis Mr.
Mumma, II offers no justification for seeking. or explanation of the purported relevance of. the
documents of which he has requested production.
SPECIFIC RESPONSES
L Any and all invoices. time sheets, time records, and/or similar billing informati~ul
concerning or pertaining to legal services rendered by Morgan, Lewis &Bockius for or on behalf
of the Estate of Robert M. Mumma, including, but not limited to, all matters regarding the Estate,
the Executrices of the Estate, the Marital Trust, the Residuary Trust, the Trustees of said Trusts.
and any and all litigation or other legal services associated therewith.
RESPONSE
Morgan Lewis incorporates its Preliminary Statement and General Objections. Morgan Lewis
further objects to this request on the grounds that it is overly broad, unduly burdensome and not
reasonably calculated to lead to the discovery of admissible evidence. Moreover. the request
expressly seeks information that is protected by disclosure from the attorney-client and!or other
privileges and/or the worl: product doctrine.
The doctunents sought by this request previously were sought by Mr. Momma, II in discovery
served on Mrs. Mumma and Mrs. Morgan in the Orphans' Court proceedings. Mrs. Mumma and
Mrs. Morgan objected to the production of certain information in certain of the documents on
privilege and work product grounds. Pursuant town order of the Auditor, copies of invoices as to
which redactions have been submitted for in camera review and rulings by the Auditor on these
issues. This request therefore is duplicative and oppressive, and threatens Morgan Lewis with
unnecessary burden and expense.
II. Any and all correspondence, communications, documents, drafts, originals, court
filings, memoranda, records, file materials, fax transmissions, and/or any related written
materials in the possession or control of Morgan. Lewis &Bockius, whether submitted to or
exchanged with another party, non-party; law firm, attorney, and/or any officer or agent of any
court, respecting or concerned with in an}~ manner whatsoever any disclaimer or revocation
thereof related to the Estate of Robert M. Mumma, including, but not limited to, any disclaimer
or revocation thereof associated with Robert M. Mumma II.
RESPONSE
Morgan Lewis incorporates its Preliminary Statement and General Objections. Morgan Lewis
further objects to this request on the grounds that it is overly broad. undul}% burdensome and not
reasonably calculated to lead to the discovery of admissible evidence in this proceeding. The
eztectiveness of an~~ revocation by Mr. Mumma, II of his disclaimer is not relevant to an~~ issue
in this proceeding as framed b}- the complaint. Moreover. the request expressly reel:
information that is protected by disclosure from the attoi7~ey-client and/or other privileges and/or
the worl: product doctrine.
Morgan Le~~~is previously has produced non-privileged documents relating to this issue, which
also ~~~as the subject of discovery and of a hearing before President Judge Sheely in 1989.
Therefore. the request is duplicative and oppressive, and threatens Morgan Lewis with
unnecessary burden and expense.
III. _anv and all correspondence, communications, documents, records, file materials,
and%or related written materials prepared by Morgan, Lewis ~ Bockius. including. but riot
limited to. those submitted to or exchanged with an~~ or all of the following:
a. the Estate of Robert M. Mumma, the Executrices of the Estate, the Marital Trust,
the Residuary Trust. and/or the Trustees of said Trusts;
b. the law firm of Stradley, Ronen, Stevens & Young, or its predecessors or
successors in interest, or any attorneys or staff employed by or associated
therewith;
c. the law firm of Gibson, Dunn & Crutcher, or its predecessors or successors in
interest, or any attorneys or staff employed by or associated therev~~ith;
d. the law firm(s) of Boswell, Snyder, Tinter &Piccola, or Boswell. Tinter, Piccola
& Wickershan, or Boswell, Tinter, Piccola & Alford, or any predecessors or
successors in interest thereto, or any attorneys or staff employed by or associated
therewith:
e. the. law firm(s) of Manson, Deardorff Williams ~; Otto, or Manson. Deardorff
Williams, Otto, Gilroy & Faller. or The Manson Law Offices, or any predecessor
or successor in interest thereto, or any attorneys or staff employed by or
associated therewith;
f. the accounting firm of Luclcer, Kennedy & Felmeden, or its predecessors or
successors in interest, or any accountants or staff employed by or associated
therewith:
g. the Pennsylvania Department of Revenue;
h. the Internal Revenue Service;
i. the Florida Department of Revenue;
j. Dauphin Deposit Bank & Trust and any of its successors, including, but not
limited to, AllFirst and M&T, and/or any similar predecessors or successors in
interest thereto;
k. Corestates and/or any of its predecessors or successors in interest thereto;
1. Fulton Bank and/or any of its predecessors or successors in interest thereto:
Harris Savings and/or any of its predecessors or successors in interest thereto.
RESPONSE
Morgan Lewis incorporates its Preliminary Statement and General Objections. Morgan Lewis
further objects to this request on the grounds that it is overly broad, unduly burdensome and not
reasonably calculated to lead to the discovery of admissible evidence in this proceeding.
A~loreover, the request expressly seeks information that is protected by disclosure from the
attorney-client and~or other privileges andior the wort: product doctrine. Morgan Lem-is
previously has produced non-privileged documents falling into numerous of the foregoing
categories. Therefore. the request is duplicative and oppressive. and tlu~eatens Morgan Lewis
with uivlecessarv burden and expense.
IV. :Ally and all documents, records, correspondence, communications.. reports or related
corporate records in the possession or control of Morgan, Lewis & Bockius concen~ing or
pertaining to the following corporate entities, including. but not limited to. any or all due
diligence reports.. stock books. share records, stock ledger books, minutes of directors' meetings.
memoranda or correspondence from officers, directors_ or shareholders, or attorneys representing
same, shareholder agreements, buy-sell agreements. stock split agreements, marital trusts,
corporate by-laws and amendments thereto. revocation agreements. disclaimers. plans of
mergers, corporate meetings minutes, Pennsylvania Department of State records, Pennsylvania
Department of Revenue records, IRS records, plans of division, corporate name changes,
cancellation of stock. tax returns, and estate transfers, including any predecessors or successors
in interest to the following corporate entities:
a. Pennsylvania Supply Company;
b. Fiala Crushed Stone Corporation;
c. Pennsy Supply Inc. (no comma);
d. Pennsy Supply, Inc. (comma);
e. Kim Company;
f. Bobali Corp.;
Q. Middle Park, Inc.;
h. High-Spec, Inc.;
i. CRH, plc;
j. Nine Ninety-Nine, Inc.;
k. Ten-O-One, Inc.;
L Kodie Acquisition Corporation;
m. MRA I;
n. MRA II;
o. D-E Distribution Company;
p. Kimbob, Inc.;.
q. G.A.T.;
r. Gemini Equipment;
s. Hummelstown Quarry, Inc.;
t. Elco Concrete Products;
u. Any related or similar business or corporate entity associated with the Mumma
family enterprises.
RF,SPONSE
Morgan Lewis incorporates its Preliminary Statement and General Objections. Morgan Lewis
further objects to this request on the grounds that it is overly broad, unduly burdensome and not
reasonably calculated to lead to the discovery of admissible evidence in this proceeding.
Moreover, the request expressl~° seeks information that is protected by disclosure from the
attorne~~-client andior other privileges and!or the work product doctrine. Morgan Lewis
previousl~• has produced non-privileged documents falling into numerous of the foregoing
categories. Therefore. the request is duplicative a11d oppressive, and threatens Morgan Le~~~is
with unnecessary burden and expense.
CERTIFICATE OF SERVICE
I. KEITH O. BRENNEMAN, ESQUIRE, hereby certifi~ that I have, on the belo~~~ date.
ed a true and correct copy of the foregoing Motion be served upon the persons and in the
anner indicated below:
FIRST CLASS MAIL, POSTAGE PREPAID. ADDRESSED AS FOLLOWS:
Matthew Haar, Esquire
Saul Ewing. LLP
2 North Second Street, 7`~' Floor
Harrisburg, PA 17101-1604
Robert M. Mumma, II
Boa ~8
Bowmansdale, PA 17008
Linda Munzma Roth Seth T. Mosebey, Esquire
P. O. Box 480 10 East High Street
Mechanicsburg, PA 17050 Carlisle, PA 17013
Richard E. Connell, Esquire
Ball, Skelly, Murren & Connell
P. O. Box 1108
Harrisburg, PA 17108-1108
SNELBAKER & BRENNEMAN. P.C.
Bv:
Keith O. Brenneman. Esquire
44 W. Manz Street
P. O. Box 318
Mechanicsburg, PA 17055
(717) 697-8528
Attorneys for Morgan, Lewis & Bockius, LLP
Date: February ?7, ?008
LAW OFFICES
SNELBAKER BC
BR' =MAN, P.C..
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MORGAN, LEW1S & BOCKIUS
MEMORANDUM
TO:
File
DATE: June 11, 1986
FROM:
J. George March
SUBJECT: ESTATE OF ROBERT M. MUMMA, DECEASED
In order to substantiate the valuations placed on the vari-
ous closely. held businesses, instruction 3 on Schedule C-1 and C-2
of the Pennsylvania Inheritance Tax Return ask for "Complete copies of
financial statements or complete copies of the Federal Tax Return
(Form 1120)/(Form 1065) for the year of death and 4 preceeding years."
Since I do not believe in giving tax authorities any more
information than required; I would rather provide tax returns than
the financial statements which contain a great amount of information
°' (EXHIBIT
in a convenient form. M ~` ~J~nr1,J~
The following tax returns are needed: o tc
Lebanon Rock, Inc. '~~ ~~ J~
Form 1120S 1982, 1983, 1984 and 1986 (when available)
(I have 1985) _
?.
Pennsylvania Supply Company (Consolidated return with
Drivers, Inc. and Kim Company)
Form 1120 Fiscal year June 30, 1985 and 1986 (when available)
(I have 6/30/81, '82, '83 & '84)
Middle Park,-Inc. (Consolidated return with Bobali Corporation)
Form 1120 Fiscal year March 31, 1986 and 1987 (when available}
(I have 3/31!82, '83, '84 and '85)
Nine Ninety Nine, Inc. (Consolidated return with Pennsy
Supply, Inc., Robert M. Mumma, Inc., Elco Concrete Products,
Inc. and Rim and Kin, Inc.) Form 1120 Fiscal year 3une 30,
M188 FORM 2D1-4185 1986 (when available)
(I have 6/30!82, '83, '84 and '85) ESTATE 060704
~~
- 2 -
High-Spec, Inc.
Form 1120 1985 and 1986 (when available)
American Rehab. Center - Camp Hill
Penn 21 Associates
Floridian Stable, Ltd.
Form 1065 1982, 1983, 1984, 1985 and 1986 (when available)
I have no tax returns or Schedule K-1
Enclosed are the partially completed forms concerning the
foregoing. We would be most grateful if any of the missing data on the
forms could be penciled in.
Another issue that will arise is that of gifts. It was
noted that the four children as well as Mrs. Mumma own interests in
the various corporations. The tax authorities will want to know the
dates and fair market value of the transfers. It appears that the
children own shares in Pennsylvania Supply Company, Kim Co., Nine
Ninety Nine, Inc., and Middle Park, Inc. Mrs.. Mumma owns 106 shares of
Kim Company and I believe Robert M. Mumma, II owns 50$ of Lebanon Rock,
Inc. (5,000 shares?)
I realize my request is burdensome but the sooner .these
data are gathered the?•better.
J.G.M.
ESTATE 060705
Fim 7~6 United States Estate Tax Return
Estste of s t)tizen or resident of the United States (see separate (nstruttfons
(Rev. Marcn 1485) To tre Hied for decedents dying after Decemtte- 31, 19x1, and before Janwry 1, 1988'
Department of the Treawry
Intemal Ravenw Semca SettlOft referentas are to tM Irnernai Rwenw Code.
Decedent's first name and middle initial (and maiden name, if any) ~ Decedent's last name
Domicile at time of death 49 HillCrest Road -
Wormle sbtlr PA 17043
Name of executor (see instructions)
Barbara McK. Mtittmta & Lisa M. Mor an
Executor's social security number (see instructions)
229 ~ 20 ~ 8580 & 198-36-9674
Name and location of court where will was probated or estate administered
n.,...ti. ~ ~ r n......a r.....1...-7 ,-A n,.....a__ n.---_
Year domicile established ~ Date of birth
OM8 No. 1545-0015
Expires 12-31.87
Date of death
Decedent's social security no.
7 oc n~ , ~.,.,
Executor's address (number and street including apartment number or rural
route, city, town or post office, state and ZIP code)
c/o Morgan, Lewis & Bockius
2000 One Logan Square
Case number
__ __~__- __ -_ G1-00-.J70
If decedent died testate, check here - ® and attach a certified copy of the will. If Form 4768 is attached, check here - t~]
Authonratwn to recave confidential tax information under regulations section FOI.SOZ(cx3Xii), to act as the estate's representative before the Internal Revenue
Service. and to make written or oral presentstions on behalf of the estate it return preparod by an attorney, accountant, or enrolled agent for the executor:
Name of representative (print or type) State Address (number and street, city, state and ZIP code)
Arthur L. Klein, Esq. 2000 One Logan Square
Philadelphia, PA 19103
Morgan, Lewis &Bockius PA
I declare that I am the attorney/~Ipkw111xdtJkNOt~S]fAOR (strike out the words that do not apply) for the executor and prepared this return for the executor. I am
not under suspension barment from prattiu before the IrKemal Revenue Service and am gwlifrod to practice in the State shown above-
Signature ~ Dots ^ Telephone number
_ `'~~/~~ (215) 963-5444
1 Total gross estate (from Recapitulation, page 3, item 10).
2 Total allowable deductions (from Recapitulation, page 3, item 20) .
3 Taxable estate (subtract line 2 from line 1). ..
4 Adjusted taxable gifts (total taxable gifts (within the meaning of section 2503) made by the decedent after December
31, 1976, other than gifts that are includible in decedent's gross estate (section 2001(b))) .
S Add line 3 and line 4
6 Tentative tax on the amount on line 5 from Table A in the instructions .
7 Total gift taxes payable with respect to gifts made by the decedent after December 31, 1975. Include gift taxes paid
by the decedent's spouse for split gifts (section 2513) only if the decedent was the donor of these gifts and they are
i. icfudible in the decedent's gross estate
8 Gross estate tax (subtract line 7 from line 6)
9 Unified credit against estate tax from Table B in the instructions . 9 15 5 , 800
30 Adjustment to unified credit. See instructions . 30
I1 Allowable unified credit (subtract line 10 from line 9).
12 Subtract line 11 from line 8 (but do not enter less than zero).
13 Credit for State death taxes. Do not enter more than line IZ. Compute credit by using amount on line 3 less
560,000. See Table C in the instructions and attach credR widenu (see instructions) .
14 Subtract line 13 from line 12.
15 Credit for Federal gift taxes on pre-1977 gifts (section 2012) (attach computation) 1S
16 Credit for foreign death taxes (from Scftedule(s) ~. (Attach Form(s) 706CE) . 16
17 Credit for tax on prior transfers (from Schedule Q) . 1 ~
18 Total (add lines 15, 16. and 17) .
19 Net estate tax (subtract line 18 from line 14) .
20 Prior payments. Explain in an attached statement. 20
21 United States Treasury bonds redeemed in payment of estate tax 21
22 Total (add lines 20 and 21)
4
5 ~ 659 681
6 214 882
7
8 214,882
11 155, 800
12 59, 082
13 16, 387
la 42,695
ESTATE 023761
18
19 42,695
23 Balance due (subtract lire Z2 from fine 19) ~ 23 ~ 44 , 654 ~
Notr. Please attach the nxessary supplemental documents. you must attach the Deith t:erN/IpM.
Under penalties of pequry, I declare that I hew examined Nis ntum, including accompanying schadukrs and statemerns, and to the best of my knowWdge and Delief, rt ~s true.
correct. arW compNta. OeclarMWn preparer than tfM sxecuti is based on all intimation Of which praparsr has arty knowktdge.
~It ` , I/49 Hillcrest Road ~--f
~r:)L~1r~-mil ~ LG~YYI ~d~--~ Wormt yc),~rQ Pn 17[14'1 7 ~ ~~~
s~gnature((s~}~,~exacuc s ~~ ,t ~ 1065 Tilghman Court Date
~%~`~~ ~~irY`'' `-~ Wayne PA 19087
Morgan, Lewis &Bockius #23-0891050
_~,~..~~ ~_ ~(~~ ~ .~ 2000 One Logan Squarer Philadelphia,
S~gnatun of preparer other than executor Address (and ZIP code) pA 19103 Date
For Paperwork Reductbn Act Not)ee, sN pap 1 of the Instruetbns. Fim 706 tRev_ 3-asi
*Including Interest 9$ compounded 182 Days - $1,959 XHIBIT
~ Ry)~
~~
.~
0
0
z I o- ~~- Y ~ ~ Ti
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
Elections by the Executor
Please check the "Yes" or "No"box for each question. Yes N o
1 Do you elect alternate valuation? _ x
2 Do you elect special use valuation? x
If "Yes," complete and attach Schedule N and the agreements required by the instructions to Schedule N.
3 Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in section 2039(f)(2)? x
If "Yes," you must attach the information required by the instructions.
4 Do you elect to claim a marital deduction for qualified terminable interest property (QTIP) under section 2056(bx7)?. x
If "Yes," please attach the additional information required by the instructions. See Sched. M for protective
e ec ions un er a
5 Do you elect to pay the tax in installments as described in section 6166? an ~ 6 a} .
x
If "Yes " ou must attach the additional information described in the instructions.
6 Do you elect to postpone the part of the tax attributable to a reversionary or remainder interest as described in section 6163? x
7 Do you elect to have part or all of the estate tax liability assumed by an ESOP as described in section 2210? x
If "Yes," enter the amount of tax assumed by the ESOP here $ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ and attach the supplemental statements
described in the instructions.
General Information
1 Death certificate number and issuing authority (attach a copy of the death certificate to this return).
257783 Pa D Dar m nt of Haalth _ 7ita1 Rec-nrAc
2 Decedent's business or occupation. If retired check here - ^ and state decedent's former business or occupation.
3 Marital status of the decedent at time of death:
® Married
^ Widow orwidower-Name and date of death of deceased spouse - _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
-----------------------------------
-------------------------------------------------------------------
--------------------------------
^ Single
^ Legally separated
^ Divorced-Date divorce decree became final
4a Surviving spouse's name 4b Social security number 4c Amount received (see instructions)
Barbara McK Mumma ~~g ~n~ s~SSZn S10 811 °74 OO~SEE SCHED. M)
$ Individuals (other than the surviving spouse), trusts, or other estates who receive benefits from the estate (do not include charitable beneficiaries
shown in Schedule 0) (see instructions). For Privacy Act Notice (applicable to individual beneficiaries only), see the Instructions for Form 1040.
Name of individual, trust or estate receiving $5,000 or more Identifying number Relationship to decedent Amount (see instructions)
Lisa M. Morgan 198-36-9674 Daughter $19,000.00
Robert M. Mumma, II 161-34-2720 Son 1,200.00
ESTATE 023762
loll unascertainable beneficiaries and those who receive Less than $5,000 -
lfotal S 20 200 00
('Continued on next page) Page 2
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE A-Real Estate
(For jointly owned property that must be disclosed on Schedule E, see the -nstructions for Schedule E.)
(Real estate that is part of a sole proprietorship should be shown on Schedule F.)
Item Description Alternate Alternate value I Value at date of death
number valuation dale
1
SEE SCHEDULE A ATTACHED
t
EST ATE 023764
Tot al from continuation schedule(s) (or additional sheet(s)) attached to this sch edule .
TOTAL. (Also enter on the Recapitulation, page 3, at item 1.) . $4, 295, 607.
(Ilf more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule A-Page 4
ESTATE OF ROBERT M. MUMMA
REAL ESTATE
SCHEDULE A
Item Value at
No. Description Date of Death
1. Property known as Pennsboro Center,
Wormleysburg, Cumberland County,
Pennsylvania, per appraisal by
James L. Helsel, Realtor $1,500,000.00
See Exhibit Binder
2. Property known as 1505 South
Nineteenth Street, Swatara
Township, Dauphin County,
Pennsylvania, per appraisal
by James L. Helsel, Realtor 740,000.00
See Exhibit Binder
3. Property known as South Nineteenth
Street, landlocked, .1813 acres,
valued at cost 1,007.00
4. Property known as Fulton Bank
Building, 599 Twelfth Street,
Lemoyne, Pennsylvania, per
appraisal by James L. Helsel,
Realtor 500,000.00
See Exhibit Binder
5. Property known as PMA Building,
valued at purchase price on
12/27/85, settlement early 1986. 925,000.00
6. Property known as Grove, Dickenson
Township, Pennsylvania; value based
upon purchase price on 12/4/85,
property is vacant land used for
sand and gravel extraction by
Pennsy Supply, Inc. 117,439.00
7. Property known as Bender, Dickenson
Township, Pennsylvania, 195.733 acres,
value based upon purchase price on
12/23/85, property is vacant land used
for sand and gravel extraction by
Pennsy Supply, Inc. 144,000.00
ESTATE 023765
Item Value at
No. Description Date of Death
8. Property known as 2800 S. E. Dune
Drive, Sailfish Point, Stuart,
Florida, per appraisal by Ralph
Hartman, Jr.
See Exhibit Binder
9. Property known as Leadville,
Colorado, vacant land, 167 1/2 acres,
valued at cost
Total real estate
$ 365,000.00
3,161.00
$4,295,607.00
ESTATE 023766
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE B-Stocks and Bonds
(For jointly owned property that must be disclosed on Schedule E, see the Instructions for Schedule E.)
Item Description including face amouht of bonds or number of shares and par value Unit value Alternate Alternate value Value at date of death
number where needed for identification. Give CUSIP number if available. valuation date
1 SEE SCHEDULE B ATTACHED
ESTAT E 023767
T otal from continuation schedules(s) (or additional sheet(s)) attach ed to this s chedule .
TOTAL. (Also enter on the Recapitulation, page 3, at item 2.) 9 2 S 5 110. £
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule B-Page 5
ESTATE OF ROBERT M. MUMMA
STOCRS AND BONDS
SCHEDULE B
Item Unit Value at
No. Description Value Date of Death
1. 740 shs. Dauphin Deposit Corp.
NASDAQ 34.3757 $ 25,438.00
Dividend of $.27
to sor 3/27/86
payable 4/25/86 199.80
2. 28 1/3 shs. Derry Aire, Inc. 794.1177 22,500.00
See Exhibit Binder
3. 5,000 shs. High-Spec, Inc.
per acquisition value
4/85; represents a
50o interest 1.0000 5,000.00
4. 5,000 shs. Lebanon Rock, Inc.,
per acquisition value
12/85; represents a
50$ interest 10.0000 50,000.00
5. 5,000 shs. Pennsylvania National
Turf Club, Inc.,
exchanged for 3 notes
on 8/1/86 for $2,500
each 1.5000 7,500.00
6. 700 shs. Pennsylvania Supply
Company 9,,144,473.00
See Exhibit Binder
Total stocks S9R255,110.80
ESTATE 023768
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE C-Mortgages, Notes, and Cash
(For jointly owned property that must be disclosed on Schedule E, see the Instructions for Schedu/e E.)
Schedule C-Page 6
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
ESTATE OF ROBERT M. MIIMMA
MORTGAGES, NOTES and CASH
SCHEDIILE C
Item Value at
No. Description Date of Death
1. Dauphin Deposit Bank and Trust
a) checking acct. #62-23-3211
dod balance - $24,718.21
checks clearing
after dod - ( 3,121.10) $ 21,597.11
See Exhibit Binder
b) checking acct. #62-23-3041
dad balance - 17,864.84
checks clearing
after dod - ( 186.08) 17,678.76
See Exhibit Binder
c) checking acct. #10-019626
dod balance - 7,928.89
deposit in
transit - 10,000.00
checks clearing
after dod - ( 16,433.18) 1,495.71
See Exhibit Binder
2. Hamilton Bank
a) checking acct. #61312285 5,528.78
See Exhibit Binder
3. Demand Notes given 12/17/85 by
Derry Aire, Inc. to Robert M.
Mumma; payable 12/17/89 with
interest @ 11% per year
unpaid principal at dod 102,124.00
See Exhibit Binder
ESTATE 023770
Item Value at
No. Description Date of Death
4. Demand Note given by Kim and Kin,
Inc. (subsidiary of Pennsy
Supply, Inc.; liability for Note
is shown on that company's records)
to Robert M. Mumma; paid 9/18/86
unpaid principal at dod $ 20,121.00
5. Demand Note given 12/23/85 by
Lebanon Rock, Inc. to Robert M.
Mumma; with interest @ 9.5%
unpaid balance at dod - 50,000.00
accrued interest - 1,445.00 51,445.00
6. Demand Note given 12/17/85 by
American Rehab Center - Camp
Hill to Robert M. Mumma; with
interest at prime rate plus 1%
unpaid principal .at dod - 5,000.00
accrued interest - 159.00 5,159.00
See Exhibit Binder
7. Demand Note given 6/13/84 by
David M. Dolezal to Robert M.
Mumma; interest payable June
15 and December 15 @ 10%
unpaid principal at dod - 2,400.00
accrued interest - 78.00 2,478.00
See Exhibit Binder
8. Demand Note given 6/9/85 by
High-Spec, Inc, to Robert M.
Mumma; with interest @ 9.5%
unpaid principal at dod - 20,408.00
accrued interest - 1,631.00 22,039.00
See Exhibit Binder
ESTATE 023771
Item Value at
No. Description _ Date of Death
9. Demand Note given 1/15/86 by
High-Spec, Inc. to Robert M.
Mumma; with interest @ 8%
unpaid principal at dod - 152,181.90
accrued interest - 2,903.00 $155,084.90
l0. Dauphin Deposit Bank
and Trust Co, agency accounts:
a) checking acct. #10-01-9758 19.00
See Exhibit Binder
b) checking acct. #10-00-7288 87.18
See Exhibit Binder
c) checking acct. #10-00-7237 100.00
See Exhibit Binder
d) checking acct. #10-00-2073 55.44
See Exhibit Binder
e) checking acct. #10-00-1956 140.00
See Exhibit Binder
f) checking acct. #13-82-0508 99.95 501.57
Total mortgages, notes and cash 5405,252.83
ESTATE 023772
form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE D-Insurance on the Decedent's Life
Item
number Description
- Alternate
valuation date Alternate value Value at date of death
1
SEE SCHEDULE D ATTACHED
ESTATE 023773
T otal from continuation schedule(s) (or additional sheet(s)) attached to this schedule
TOTAL. (Also enter on the Recapitulation, page 3, at item 4.) $ 516, 765 .00
(11` more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule D-Page 7
ESTATE OF ROBERT M. MUMMA
INSURANCE ON THE DECEDENT~B LIFE
SCHEDULE D
Item
No. Description
1. Equitable Life Insurance
Company of Iowa
Policy No.: E061979
Owner: Insured
Type.: Whole Life
Beneficiary: Barbara M. Mumma
See Exhibit Binder
2. United States Government - Veterans
Administration
Policy No.: FV3156952
Owner: Insured
Type: Five Year Term
Beneficiary: Barbara M. Mumma
See Exhibit Binder
For Information Purposes Only
3. Equitable Life Insurance
Company of Iowa
Policy No.: 1107461
Owner: Barbara M. Mumma
Type: Whole Life
Beneficiary: Barbara M. Mumma
See Exhibit Binder
4. National Life Insurance Company
Policy No.: 1093029
Owner: Barbara M. Mumma
Type: Executives and Professionals
Beneficiary: Barbara M. Mumma
See Exhibit Binder
5. Equitable Life Insuranc Company
of Iowa
Policy No.: 0892826
Owner: Kim Company
Type: Life Paid up at 85
Beneficiary: Kim Company
See Exhibit Binder
Value at
Date of Death
$506,490.00
10,275.00
-0-
-0-
-0-
ESTATE 023774
Item
No. Description
6. Equitable Life Insurance Company
of Iowa
Policy No.: 0955706
Owner: Kim Company
Type: Life Paid up at 85
Beneficiary: Kim Company
See Exhibit Binder
7. Equitable Life Insurance Company
of Iowa
Policy No.: 0954180
Owner: Kim Company
Type: Life Paid up at 85
Beneficiary: Kim Company
See Exhibit Binder
8. Equitable Life Insurance Company
of Iowa
Policy No.: 0897710
Owner: Kim Company
Type: Life Paid up at 85
Beneficiary: Kim Company
See Exhibit Binder
9. Massachusetts Mutual Life Insurance
Company
Policy No.: 2 497 674
Owner: Kim Company
Type: Life
Beneficiary: Kim Company
See Exhibit Binder
10. Metropolitan Life Insurance Company
Policy No.: 11 506 791A
Owner: Kim Company
Type: Limited Payment Life
Beneficiary: Kim Company
See Exhibit Binder
Value at
Date of Death
$ -0-
-0-
-0-
-0-
-0-
ESTATE 023775
Item
No. Description
11. Metropolitan Life Insurance Company
Policy No.: 11 530 520A
Owner: Kim Company
Type: Limited Payment Life
Beneficiary: Kim Company
See Exhibit Binder
12. New England Mutual Life Insurance
Company
Policy No.: 6937915
Owner: Kim Company
Type: Ordinary Life
Beneficiary: Kim Company
See Exhibit Binder
13. New England Mutual Life Insurance
Company
Policy No.: 2473667
Owner: Kim Company
Type: Ordinary Life
Beneficiary: Kim Company
See Exhibit Binder
14. Penn Mutual Life Insurance Company
Policy No.: 4081688
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
15. Penn Mutual Life Insurance Company
Policy No.: 3295813
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
Value at
Date of Death
$ -0-
-0-
-0-
-0-
-0-
ESTATE 023776
Item
No. Description
16. -Penn Mutual Life Insurance Company
Policy No.: 3013477
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
17. Penn Mutual Life Insurance Company
Policy No.: 3013475
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
18. Penn Mutual Life Insurance Company
Policy No.: 4000015
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
19. Penn Mutual Life Insurance Company
Policy No.: 4000014
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
20. Provident Mutual Life Insurance
Company of Philadelphia
Policy No.: 1109695
Owner: Kim Company
Type: Whole Life
Beneficiary: Kim Company
See Exhibit Binder
Value at
Date of Death
$ -0-
-0-
-0-
-0-
-0-
ESTATE 023777
Item
No. DescriQtion
21. Sun Life Assurance Company of
Canada
Policy No.: 1219958
Owner: Kim Company
Type: Life Participating
Beneficiary: Kim Company
See Exhibit Binder
22. Equitable Life Insurance Company
of Iowa
Policy No.: 1057440
Owner: Pennsylvania Supply Company
Type: Ordinary Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
23. Equitable Life Insurance Company
of Iowa
Policy No.: 1032246
Owner: Pennsylvania Supply Company
Type: Ordinary Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
Value at
Date of Death
24. The Fidelity Mutal Life Insurance Company
Policy No.: 572974
Owner: Pennsylvania Supply Company
Type: Ordinary Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
25. Jefferson National Life Insurance Company
Policy No.: 74511
Owner: Pennsylvania Supply Company
Type: Ordinary Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
-0-
-0-
-0-
_0_
-0-
ESTATE 023778
Item
No. Description
26. Jefferson National Life Insurance
Company
Policy No.: 88008
Owner: Pennsylvania Supply Company
Type: Ordinary Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
27. Massachusetts Mutual Life Insurance
Company
Policy No.: 2 497 675
Owner: Pennsylvania Supply Company
Type: Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
28. Massachusetts Mutual Life Insurance
Company
Policy No.: 1 645 293
Owner: Pennsylvania Supply Company
Type: Paid Up Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
29. Metropolitan Life Insurance Company
Policy No.: 13 047 215A
Owner: Pennsylvania Supply Company
Type: Life 5000
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
30. Metropolitan Life Insurance Company
Policy No.: 12 550 770A
Owner: Pennsylvania Supply Company
Life: Life 5000
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
Value at
Date of Death
$ -o-
-0-
-0-
-0-
-0-
ESTATE 023779
Item
No. Description
31. The Northwestern Mutual Life
Insurance Company
Policy No.: 4 022 095
Owner: Pennsylvania Supply Company
Type: Paid Up Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
32. The Northwestern Mutual Life
Insurance Company
Policy No.: 4 127 835
Owner: Pennsylvania Supply Company
Type: Ordinary Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
33. Penn Mutual Life Insurance Company
Policy No.: 3013479
Owner: Pennsylvania Supply Company
Type: Whole Life
Beneficiary: Pennsylvania Supply
Company
See Exhibit Binder
34. Equitable Life Insurance Company
of Iowa
Policy No.: 1274019
Owner: Nine Ninety Nine, Inc.
Type: Ordinary Life
Beneficiary: Nine Ninety Nine, Inc.
See Exhibit Binder
35. Equitable Life Insurance Company
of Iowa
Policy No.: 1552822
Owner: Nine Ninety Nine, Inc.
Type: Life Paid Up at 95
Beneficiary: Nine Ninety Nine, Inc.
See Exhibit Binder
Total includible life insurance
Value at
Date of Death
$ -0-
-0-
-0-
-0-
-0-
$516,765.00
ESTATE 023780
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE E-Jointly Owned Property
PART 1.- Qualified Joint Interests-Interests Held by the Decedent and His or Her Spouse as the Onty Joint Tenants
Item I Description { Alternate I Alternate value I Value at date of death
number y For securities, give CUSIP number, if available. I valuation date `
SEE SCHEDULE E ATTACHED
Total from continuation schedule(s) (or additional sheet(s)) attached to this schedule. $ 596 , 906.8 7
1(a) Totals. 596, 906.87
1(b) Amounts included in gross estate ('/z of line 1(a)) .
PART 11.- All Other Joint Interests
3(a) State the name and address of each surviving co-tenant. if there are more than 3surviving co-tenants list ttae additional co-tenants on an attached
sheet.
Name Address (Number and street, city, State, and ZIP code)
A.
B• NlA _
V Item Enter Dexription Percentage Includible Includible
letter for (including alternate valuation date if any) includible alternate value value at date of death
number co-tenant For securities, ive CUSiP number, if available.
NONE
ESTATE 023781
Total from continuation schedule(s) (or additional sheet(s)) attached to this schedu le .
2(b) Total otherjointinterests
Total includible iolnt interests (add lines 1(b) and 2(b)). Also enter on the Recapitulation, page 3, at item 5 _ 0 _
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule E-Page 8
ESTATE OF ROBERT M. MUMMA
JOINTLY OWNED PROPERTY
SCHEDULE E
PART 1 - Qualified Joint Interests - Interests Held by the Decedent
and His or Her Spouse as the Only Joint Tenants
Item Value at
_No. Description Date of Death
]_. Barnett Bank
a) Money Market acct. # 1550606754
date of death balance $18,048.28
accrued interest 38.60
checks clearing after dod ( 15.000.00} $ 3,086.88
See Exhibit Binder
2. Chase Manhattan Bank, N.A.
a) Checking acct. # 910-1-120518 30,893.00
See Exhibit Binder
3. Dauphin Deposit Bank & Trust Co.
a) Checking acct. # 62-22-9834
date of death balance 6,323.00
deposits in transit 29,717.83
checks clearing after dod ( 31,695,35) 4,345.48
See Exhibit Binder
b) Checking acct. #10-O1-9367
date of death balance 550.32
checks clearing after dod ( 231.32) 319.00
See Exhibit Binder
4. Fulton Bank
a) Checking acct. #0556-00612
date of death balance 00.00
deposits in transit 20,981.85
checks clearing after dod ( 20,000.00) 981.85
See Exhibit Binder
ESTATE 023782
Item
No. Description
b) Savings acct. #9900-65680
date of death balance
accrued interest
transfers in transit
See Exhibit Binder
5. Premises known as Pennsboro Manor,
49 Hillcrest Road, Wormleysburg, PA
per appraisal by James L. Helsel,
Realtor
See Exhibit Binder
Total qualified joint interests
Value at
Date of Death
20,981.85
280.66
( 20,981.85) $ 2$0.66
557,000.00
$596,906.87
ESTATE 023783
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE F-Other Miscellaneous Property Not Reportable Under Any Other Schedule
(For jointly owned property that must be disclosed on Schedule E, see the Instructions for Schedule E.)
own any articles of artistic or collectible value in excess of $3,000 or any collections whose
at the time of death
1 Did the decedent Yes No
,
,
artistic or collectible value combined at date of death exceeded $10,000? . x
ff "Yes," full details must be submitted on this schedule.
2 Has the decedent's estate, spouse, or any other person, received (or will receive) any bonus or award as a result of the decedent's
employment or death?. x
If "Yes," full details must be submitted on this schedule.
a safe deposit box?.
or have access to
3 Did the decedent at the time of death have x
,
,
If "Yes," state location, and if held in joint names of decedent and another, state name and relationship of joint depositor.
1. Fulton Bank, Harrisburg, PA - In decedent's name alone
2. Dauphin Deposit Bank & Trust Co. -Harrisburg, PA - 3oint with Barbara
McK. Mumma.
If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted.
NONE OMITTED
Item
number Description
For securities, give CUSIP number, if available. Alternate
valuation date Alternate value Value at date of death
1 SEE SCHEDULE F ATTACHED
ESTAT E 023784
T otal from continuation schedule(s) (or additional sheet(s)) attached to this schedule
TOTAL. (Also enter on the Recapitulation, page 3, at item 6.) $1, 8 74 , 59 7. 2
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule F-Page 9
ESTATE OF ROBERT M. MUMMA
OTHER MISCELLANEOUS PROPERTY
SCHEDULE F
Item Value at
_No. Descrit~tion Date of Death
1. 1985 Mercedes coupe $ 36,000.00
See Exhibit Binder
2. 1981 Mercedes coupe 19,000.00
3. Tangible personal property including
21 club medallions, player piano,
grandfather's clock ($1,000), painting
of "Entrepreneur", painting of nspeedy
Somolli", clothing, jewelry ($200) and
miscellaneous office furniture at
Amity Farms office 10 000.00
~4. 1975 Formula motorboat 1,000.00
5. Delray Club - refund on certificate 4,400.00
Ei . Horses
a) Mares - $339,054.00
b) Racing - 135,963.00
c) Yearlings - 241,820.00
d) Foals - 62,900.00
e) Stallions - 855.800.00 1,635,537.00
The mares, racehorses and yearlings
were all sold and are valued at sales
proceeds. The foals are valued at
breeding fees paid. The stallion
shares are valued at cost or recent
acquisition value per share
7. Pennsy Supply, Inc. -
net bonus 135,475.20 -0-*
8. Kim Company -
net salary 791.50
net commission 67,674.62 68,466.12
9. Nine Ninety Nine, Inc. -
net salary 5,000.00
ESTATE 023785
Item Value at
_No. Description Date of Death
.LO. Robert M. Mumma, Inc. - consulting fees $ 7,500.00
11. Elco, Inc. - consulting fees 20,250.00
7.2. Pennsy Care - health insurance
medical reimbursement 51.62
1.3. U. S. F. & G. - health insurance
premium refund 159.40
14. Pennsy Supply, Inc.
Bender property - royalty 5/14/86 -
March royalty 3,550.74
15. Floridian Stable - reimbursement of expenses 9,550.00
16. Speedy Somolli - first quarterly
distribution 1986 1,451.00
1'7. Commercial Travelers Insurance Co. -
premium refund 29.59
18. Southern Bell - disconnection refund 3,79
19. 10% interest as an individual partner
in Floridian Stable, Ltd. Value
represents interest in capital
account at 12/31/85 25,575.00
See Exhibit Binder
2U. 1.818000% interest as an individual
partner in American Rehab Center -
Camp Hill. Value represents
interest in capital account as 12/31/85 10,025.00
See Exhibit Binder
21. 1.818000% interest as an individual
partner in Penn 21 Associates.
Value represents interest in capital
account at 12/31/85 14,548.00
See Exhibit Binder
22. Lago Mar membership certificate 2,500.00
Total miscellaneous property $1,874,597 26
*Bonuses totalling $135,475.20 were granted after death
and are not includible in the Gross Estate.
SEae Rev. Rule #65-217
ESTATE 023786
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE i-Annuities
Note: The total combined exclusion for lump sum distributions and "Annuities Under Approved Plans" is $100,000 for the estates of certain decedents
dyingafter December 3l, 1982. No exclusion is generally allowed for the estates ofdecedents dyingafter December 31, 1984 (see instructions).
Item Description Alternate Includible Includible
number Show the entire value of the annuity before any exclusions. valuation date alternate value value at date of death
1
SEE SCHEDULE I ATTACHED
ESTA TE 023787
T otal from continuation schedule(s) (or additional sheet(s)) attached to this schedule
TOTAL (Also enter on the Recapitulation, page 3, at item 9.) $ - ~
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule I-Page 11
ESTATE OF ROBERT M. MUMMA
ANNUITIES
SCHEDULE I
Barbara McK. Mumma, the surviving spouse of Robert M.
Mumma, is receiving payments from an unfunded plan
providing for benefits for her as a widow only and
these are not included under I.R.C. Sec. 2039.
ESTATE 023788
F"orm 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
(Vote: Do nat list on this schedule expenses of administering property not subject to claims. For those expenses, see the Instructions for Schedule L.
If executors' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a deduction in
computing the taxable income of the estate for Federal income tax purposes. They are allowable as an income tax deduction on form 1041 if a waiver is filed
to waive the deduction on Form 706 (see Form 1041 instructions).
Item I Description I Expense amount f TotalAmount
!number
1
A. Funeral expenses:
SEE SCHEDULE J ATTACHED
Total funeral expenses . . . _~_ 34, 765 ,13
B. Adminlstratlon expenses:
1 Executors' commissions-amount estimated~gae~~oMppxl~ (Strike out the words that do not
apply.) . . _ _ 225 , 000: 00
Q Attorney fees-amount estimatedata~ettao~(Strike out the words that do not apply.} - -185, 000.00
3 Accountant fees-amount estimatedxgonQa~praafc (Strike out the words that do not apply.} _ - - - 60, 000: 00
Expense amount
4 Miscellaneous expenses:
SEE SCHEDULE J ATTACHED
ESTATE 023789
Total miscellaneous expenses from continuation schedule(s) (or additional sheet(s)) attached to this
schedule
Total miscellaneous expenses 55, 275.00
_ TOTAL. (Also enter on the Recapitulation, page 3, at item 11.) ~ 560 , 040.13
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.) Schedule .1-Page 12
Form 706 (Rev. 3-85) (Make copies of this scheduk: before completing it it you will need more than one schedule)
Estate of: ROBERT M. MUMMA
CONTINUATION SCHEDULE
Continuation of Schedule
(Enter letter of scheduk you are continuing
Item Description Unit value Altemate
Alternate value Value at date of death
number
For securities, give CUSIP number, if available.
tscn a«~ryl valuation date or amount deductible
FUNERAL EXPENSES:
1. Myers Hall Funeral Home $ 5,545.00
2. Stephenson Green House 2,544.00
3. Penn .Harris Motor Lodge 226.13
4. Ben Whitten - Music 250.00
5. Friends of Jazz - Music 100.00
6. Market Square Concerts - Music 100.00
7. Matthew Winter - Minister 1,000.00
8. Estimated expense in connection with
mausoleum 25,000.00
Total Funeral Expenses $34,765.13
EST ATE 023790
T[1TAI (Carry forward to main schedule) _
See instructions on back. Continuation Schedule-Page 17
ESTATE OF ROBERT M. MUMMA
ADMINISTRATION EXPENSES
SCHEDULE J
Item Value at
No. Description Date of Death
4. Estimated additional administration
expenses:
Int. on Federal & State
Death Taxes $11,000.00
Misc. other administration costs 14,000.00 $25,000.00
5. Helsel, Inc. Realtors -
Appraisal fees 30,275.00
Total miscellaneous
administration expenses 555,275.00
ESTATE 023792
Form 706 (Rev. 3-85)
Estate of: ROBERT M. MUMMA
SCHEDULE K-Debts of the Decedent, and Mortgages and Liens
Item
number Debts of the Decedent-Creditor and nature of claim, and allowable death taxes Amount
1 Debts, mort a es and liens
SEE SCHEDULE K ATTACHED, 9 4
combined
Total from continuation schedule(s) (or additional sheet(s)) attached to this schedule
TOTAL. (Also enter on the Recapitulation, page 3, at item 12.} $ 4 , 614 ,191
Item
number Mortgages and liens-Description Amount
1
Total from continuation schedule(s) (or additional sheet(s)) attached to this schedule
TOTAL. (Also enter on the Recapitulation, page 3, at item 13-)
SCHEDULE L-Net Losses During Administration and
Expenses Incurred in Administering Property Not Subject to Claims
Item Net Vosses during administration Amount
number (Note: t7o not deduct losses claimed on a Federal income tax return.)
1
NONE
Total from continuation schedules) (or additional sheet(s)) attached to this schedule .
TOTAL. (Also enter on the Recapitulation, page 3, at item 16.) - p -
Item Expenses incurred in administering property not subject to claims Amount
number (Indicate whether estimated, agreed upon, or paid.)
1 NONE
ESTATE 023793
'total from continuation schedule(s) (or additional sheet(s)) attached to this schedule
TOTAL. {A{so enter on the Recapitulation, page 3, at item 17.) ~ $ - 0 -
(Ifmore space is needed, attach the continuation schedule from the end of this package or additional Schedules K and L-Page 13
sheets of the same size.)
ESTATE OF ROBERT M. MUMMA
DEBTS OF THE DECEDENT, AND MORTGAGES AND LIENS
SCHEDULE K
l:tem
_No. Description
1. Pennsboro Manor:
Pennsylvania Power & Light
Riverton Consolidated Water
2. Pennsboro Center:
Pennsylvania Power & Light
L & L Janitorial Services
Kerry's Lawn & Garden
- Mower Repairs
United Power and
Apparatus - repairs
Riverton Consolidated Water
Truman E. Horner -
refuse removal
3., American Express - bill
4. Beachley Hardy Seed Co. - bill
5. Catalano's - restaurant bill
6. Corestates Bank - Visa card bill
7. Dauphin Deposit Bank and Trust Co. -
Visa card bill
8. Country Club of Harrisburg
9. Quality Cleaners - bill
$ 230.90
146.79
$2,256.35
1,049.60
411.30
42.09
43.35
63.93
Value at
Date of Death
$ 377.69
3,866.62
1,023.75
148.00
126.00
1,081.58
3,125.50
43.03
21.00
ESTATE 023794
Item
No. Description
10. Horses:
Lana Lobell Farms -
stud fee for "My Media"
S.E.Q.S. - training expenses
Amity Farms - training &
boarding expenses
Hanover Shoe Farms -
training expenses
Van Gundy Agency - insurance
3/6/86-4/12/86
Beissinger Racing Stable -
training & boarding expenses
Fox Den Farm -
horse maintenance
:L1. Pennsy Supply, Inc. -
Reimbursement for expenses paid
on behalf'of Robert M. Mumma:
Personal
Pennsboro Center
1505 S. 19th St.
Pennsboro Manor
Pennsylvania Supply Company
12. Sailfish Point:
Florida Power & Light
Southern Bell
13. Internal Revenue Service -
12/31/81 assessment
1~4. Lucker, Kennedy & Felmeden -
services through 12/31/85
1.5. Morgan, Lewis & Bockius -
pre-death legal fees and expenses
lE>. Bruce Rohrbach Productions -
piano player
1T. Sailfish Point Golf Club
18. Sailfish Point Country Club
19. PMA Building:
Patriot News - advertising
$10,000.00
1,697.44
40,623.44
35.00
414.20
4,653.09
61.00
$10,832.55
26,913.60
5,739.20
425.20
3,517.00
$ 33.45
278.76
Value at
Date of Death
$57,484.17
47,427.55
312.21
274.82
2,435.00
4,217.00
120.00
168.89
2,935.38
2,163.00
ESTATE 023795
Item
No. Description
20. Social Security Administration -
return of payments
21, Asprey's - purchase of silver
22. Robert M. Mumma -
reimbursement to other
co-tenants of bank accounts
23. Barbara McK. Mumma -
reimbursement for loan
.?4. Internal Revenue Service, Pennsylvania
Department of Revenue and city -
net balance due on 1985
individual income tax returns
2;5. Ann Beissinger & Crownstable, loan
8.9% secured by 1 sh of
"Defiant Yankee," paid-off 9/22/86
accrued interest to 4/12/86
26. Ann Beissinger, 6% loan
secured by 10 shs "Speedy Somolli,"
paid-off 12/86
accrued interest to 4/12/86
2'7. Baltic Farm, Inc., 10% loan
secured by 1 sh "Baltic Speed"
paid-off 1/87
accrued interest to 4/12/86
2fi. Pine Hollow Stud Farm, Inc., 11 1/20 loan
paid $15,000 annually,
secured by 1 sh "Seahawk Hanover"
accrued interest to 4/12/86
29. Pointsetta Stable, Inc., 10% loan
secured by 1 sh nRalph Hanover"
payable 32,975/yr. including interest
accrued interest to 4/12/86
30. "Colt 83", 10% loan
secured by 1 sh in Stallion "Prakas"
payable 31,250/yr. paid off 10/10/86
31. Lisa M. Morgan, 18% demand loan
interest paid monthly
accrued interest to 4/12/86
Value at
Date of Death
$10,473.00
12,530.00
358.00
38,691.00
43,367.80
5,000.00
272.00
20,000.00
434.00
30,000.00
715.00
30,000.00
2,684.00
82,003.00
3,640.00
93,750.00
50,000.00
300.00
ESTATE 023796
Item Value at
No. Description Date of Death
32. Kim Company, demand loan $476,700.00
accrued interest to 4/12/86 29,680.00
33. Middle Park, Inc., demand l oan
paid-off 8/27/86 33,155.00
accrued interest to 4/12/86 3,148.00
34. Pennsy Supply, Inc., demand loan 199,374.00
accrued interest to 4/12/86 2,863.00
35. Pennsylvania Supply Company, demand loan 15,750.00
accrued interest to 4/12/86 1,480.00
36. Harris Savings & Loan Association
Mortgage on personal residence
6% payable $700 month,
balance due at 4/12/86 5,348.00
See Exhibit Binder
.i7. York Federal Savings & Loan Assn.
9% Mortgage on Pennsboro Center
payable $9,231 month 402,434.00
no interest accrued as payments
are made 12th of each month
See Exhibit Binder
38. Fulton Bank prime rate mortgage on
Fulton Bank Bulding, paid-off 9/25/86 140,000.00
accrued interest to 4/12/86 420.00
39. Pennsylvania Manufacturers Association
10.67% short-term loan on purchase
of PMA Building. Refinanced
through Fulton Bank after 4/12/86 900,000.00
40. Barbara McK. Mumma, 14.6% loan
interest paid monthly 405,000.00
accrued interest to 4/12/86 1,971.00
47.. Dauphin Deposit Company
at Prime (9% at 4/1
See Exhibit Binder
accrued interest
demand loans
2/86) $200,000.00
231,000.00
237,500.00
169,000.00
19,938.00 857,438.00
to 4/12/86 3,153.80
ESTATE 023707
Item Value at
No. Description Date of Death
42.
Hamilton Bank, various demand loans:
$ 95,150.00
8,533.00
10,400.00
11,200.00
8,533.00
40,000.00
50,000.00
22,400.00
18,667.00
a. 10% secured by Derry Aire
aircraft
b. Racehorse loan paid-off 8/27/86
c. Racehorse loan paid-off 8/27/86
d. Racehorse loan paid-off 8/27/86
e. Racehorse loan paid-off 8/27/86
f. Racehorse loan paid-off 12/18/86
g. Unsecured, paid 12/31/86
h. Racehorses paid 9/25/86
i. Racehorses paid 9/25/86
j. Borrowed to pay for Bender & Grove
properties. Originated 1/15/86
$3,551-paid monthly including
interest
accrued interest on items
a-j to 4/12/86
See Exhibit Binder
9~3. Hamilton Bank on behalf of Dauphin Co.
Industrial Development Authority
Lease purchase agreement on
property known as
1505 South Nineteenth Street
Balance outstanding as of
4/12/86
See Exhibit Binder
Total debts, and mortgages and liens
246.576.00 $ 511,459.00
1,436.00
71.811.79
54,614,190.58
ESTATE 023798
Form 706 (Rev. 3.85)
Estate of: ROBERT M MUMMA
SCHEDULE M-Bequests, etc., to Surviving Spouse
2 Total .
3 (a) Federal estate tax payable out of property interests listed above .
(b) Other death taxes payable out of property interests listed above
(c) Add items (a) and (b) .
4 Net value of property interests listed above (subtract 3(c) from 2). Also enter on the Recapitulation, page 3, at item 18. `$10, 811, 874.00
(/f more space ~s needed, attach the continuation schedule from the end of this package or additiona! Schedule M-Pa a 14
sheets of the same size.) 8
Total from continuation schedule(s) (or additional sheetts)1 attached to this schedule i
F~'TATE OF I~JBatT M. MtA~~i
BDOUE.STS TO SURVIVIIVIG SPOUSE
SQ~DULE M
I. Joint property, specific bequests
and life ~ ncl~ranre;
A. Jointly held
property - Sch. E $ 298,453
B. Insurance - SCh. D 516,765
C. Tangibles - Sch. F Item 1 36,000
D. Tangibles - Sch. F Items 3 & 4
excluding the clock
and jewelry 9,800 $ 861,018
II. 4UALIF'IID TERMII~Il~BLE II~TI'EREST P~bDPER'PY -
Trust under Article VII of the
Will of Robert M. Mumma containing
gift equal to "one-half of total
gross estate"
1/2 of $16,645,786 = 8 322 893
The executors of the Estate of
Robert M. Mumma hereby elect, under
IRC §2056(b)(7)(B), to treat as
qualified terminable interest
property and deduct under IRC §2056
1000 of the Trust under Article VII
of the Will of Robert M. Mumma
III. QtTALIFIID TABLE IIdPERE.ST PROPERTY -
Trvst urxier Article VIII of the Will
of Robert M. Mumma containing the
residuary estate determined as follows
(Gross estate less schedules J & K) $11,471,555
Less:
A. Property passing to spouse under
I and II above (9,183,911)
B. Specific bequest - clock & jewelry (1,200)
C. Specific bequest - 1981 Mer~e5 (19,000)
D. Pennsylvania inheritance tax (596,427)
E. Florida estate tax (359)
F. Federal estate tax (42.695) ~ 9,843,592)
1,627,963
Page 1 of 3
ESTATE 023800
ESTATE OF ROBERT M. MONI~~i
BEQUESTS Ta StiRZVIV.IIJG SPOUSE
SC~JI~ M
The executors of the Estate of
Robert M. Ni~mrtna hereby elect, under
IRC §2056(b)(7)(B), and in accordance
with temporary regulations §22.2056-1(b),
to treat as qualified tern~inable
interest property and deduct under
IRC §2056 the mininnun fractional. share
of the Trvst under Article VIZI of the
Will of Robert M. Mumma (up to 100%
thereof) necessary to reduce the Federal
Estate Tax payable in Robert M. MIIYMIa'S
Estate, as finally determined, to zero
or to the lowest possible amount.
Total marital deduction
$10,811,874
Page 2 of 3 ESTATE 023801
ESTATE OF ROBEEZT M. Mt]N~
aDOUS`srs Ta s~n~vlvn~ SPOUSE
SQ~DUI~ M
PFaOTECTIVE EI,BGTION UNDER IRC X2652 (a) (3)
AND AI~TION OF C~lERP,TION SKIPPING
RAC E~'I'ION UNDER IRC X2632 (a)
It is the position of the Estate of Robert M. Mumma that under
§1433(b)(2)(B) of the Tax Reform Act of 1986, no transfer from the trusts
under the Will of Robert M. Niimm~a. will be subject to generation skipping
transfer tax. However, the Executors of the Estate hereby make a protective
election urxier IRC §2652(a)(3) to treat the qualified terminable interest
property passing under Articles VII and VIII of said Will, solely for
purposes of the generation skipping transfer tax, as if the elections to
treat such property as qualified terminable interest property had not been
made.
The foregoing election is to be effective as to such Qtip property
o__y if it results in the nonapplication of the generation skipping tax
(under §1433 of TRA '86) with respect to such property.
If nevertheless said tax applies to said property, and if the
generation skipping tax exemption of Robert M. Mumma may be allocated to a
trust under his Will, the election under IRC §2652(a)(3) is made hereby, but
only with respect to the Trust under Article VIII, and only as to a
fractional share thereof, the rnunerator of which is $1 million acid the
denominator of which is the value of such trust (after death taxes) as
finally determined for federal estate tax purposes; and entire the
generation skipping tax exemption of Robert M. Mumma is hereby allocated
under IRC §2632 (a) to such fractional share.
Page 3 of 3 ESTATE 023802
(.
~~~
MEMORANDUM
TO: Thomas M. Kittredge
Arthur L. Klein
William E. Zeiter
FROM: Joseph A. O'Connor, Jr.
DATE: May 4, 1989
RE: Estate of Robert Mumma
I met today at the Stradley office from
approximately 10 a.m. until 2:30 p.m. with Lisa, Kim, Dave
Landrey, Dean Schwartz and Joe Hockreiter.
A decision was made to go forward as quickly as
possible with the Option Agreement, with a view to having it
signed within the next week or so. In addition, Landrey is
proceeding to negotiate the terms of a Purchase Agreement
with the Irish. The deal contemplates a sale of interests of
the estate, the marital trust, Rim, Babs and Linda. The
Irish have agreed to squeeze Bobby out after the closing and
Landrey is negotiating with the Irish concerning how much, if
any, of the costs o~ the squeeze-out our side will have to
pay.
The purchaser will be Old Castle Northeast, a
wholly-owned subsidiary of CRH, which CRH uses for its
acquisitions in this part of the country.
After the Option Agreement is signed, we should
consider sending the "'kerosene letter" to Pepper to bring the
right of first refusal matter to a head.
We have the following assignments:
1. There is some question whether the leases and
royalty agreements owned by Kim Co. and Pennsy Supply were
assigned to the MRA participants after the corporations were
liquidated. In order to close a deal with the Irish, we will
need to be able to transfer these royalties and leases. If
they have not been transferred out of the respective
corporations we may have a problem because of the current
uncertainty with respect to the identity of the duly
constituted officers of the corporations. ALR should check
our files to see whether assignments were made at the time of
the dissolutions.
ESTATE 062819
°' EXHIBIT
~`~~ n,>~
~~f~~~~~
~_._ ~, __
2., The Purchase Agreement will require the estate
and the marital trust to give certain indemnities. We must
be prepared to give an opinion that these indemnities are
valid in accordance with their terms. I will have someone in
the Personal Law Section research the law on this point.
3. CRH will require that the indemnities last for
at least two years after the closing. During that time the
estate may close or Kim may die, in which case the marital
trust would terminate. There is a question whether a trustee
may give an indemnity beyond the term of the trust. I will
ask someone in the Personal Law Section to examine this
issue. If it is a problem, it may be curable by having the
three daughters assume the indemnity obligation of the estate
and the marital trust.
JOC
/jr
2
ESTATE 062820
135
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2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
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COMMONWEALTH OF PENNSYLVANIA )
SS.
COUNTY OF CUMBERLAND )
I, Tracy L. Lee, a Court Reporter-Notary
Public authorized to administer oaths and take
depositions in the trial of causes and having an office
in Mechanicsburg, Pennsylvania, do hereby certify that
the foregoing is the testimony of
JOSEPH A. O'CONNOR, JR.
I further certify that before the taking of
said deposition the witness was duly sworn; that the
questions and answers were taken down stenotype by the
said Reporter-Notary and afterwards reduced to computer
printout under the direction of said Reporter.
I further certify that the proceedings and
evidence are contained fully and accurately in the
notes taken by me on the within deposition to the best
of my ability, and that this copy is a correct
transcript of the same.
In testimony whereof, I have hereunto
inscribed my hand this 6tY~ay of December, 2008.
I~ C o
/OAICtr t iii
IMIMy ~M11MQ a01N~
~ ~jp~ ~ td~t2.1011
. Lee
eporter-Notary Public
136
$100,000 [i] - 28:3
$17 [i] - 108:6
$35 [z] - 108:10,
108:14
$5,000 [a] - 63:1,
70:7, 70:9
$6,926,018.74 [~] -
110:8
023768 [i] - 70:6
1
1 [s] - 7:16, 7:17,
7:20, 18:10, 51:9
1/21/07 [~] - 25:15
1 /23/89 [i ] - 49:12
1 /6/87 [i ] - 51:17
100[i]-89:19
106 [i ] - 93:19
1099 [z] - 110:6,
110:7
11[i]-55:10
11/19/86 [i] - 54:25
12 [s] - 21:2, 77:10,
106:15
12/1/86 [i] - 55:1
1222 [i] - 5:18
12:35 [i] - 134:25
14 [i] - 129:21
15[i]-20:21
1961 [~] - 94:24
1962 [~] - 12:3
1972 [2] - 12:7, 12:10
1986 [is] - 21:2,
21:9, 25:8, 26:7,
26:11, 55:10, 61:2,
67:1, 67:8, 77:11,
106:10, 106:15, 110:8
1987 [a] - 35:21,
52:5, 53:5
1988 [z] - 79:12,
83:24
1989 [s] - 35:21,
89:12, 130:23
2
2 [s] - 9:18, 9:19,
17:15, 18:11, 18:12,
24:24, 25:16, 101:1
20 [z] - 20:21, 133:3
20-some [z] -
102:11, 102:13
20-year [i] - 24:17
21-86-398 [z] - 4:8,
29:24 ' 96:21, 120:15,
27 [i] - 18:21 123:19, 134:23
2TC [i] - 82:11 ', absolutely [i] - 39:3
_-__ _- _ _i accept [s] - 125:17
~
' $ ~, access [~] - 86:14
I accordance [~] -
89:24
' 3 [s] - 11:10, 11:17, account [s] - 49:16,
' 11:19, 18:14, 20:16, 49:19, 53:3, 78:2,
27:18 78:7, 125:18
30 [~] - 7:12 accountant [s] -
32 [~] - 51:12 45:23, 46:2, 92:22,
33 [z] - 89:6, 89:23 92:24, 93:2
3332 [~] - 66:7 accounting p] -
33332 [~] - 77:18 45:22, 45:24, 46:13,
35 [i] - 51:13 62:12, 62:16, 62:19,
35230 [z] - 51:8, 66:9
51:14 accountings [a] -
3TC [i ] - 82:10 45:3, 45:6, 45:9, 46:6,
' 46:15, 46:22, 46:25,
4 ', a7:8
accounts [a] - 43:2,
4 [i] - 50:7 61:25, 62:13
42 [z] - 39:16, 75:8 accurate [z] - 11:25,
43 [z] - 39:16, 75:8 35:1
44 [i] - 129:23 accurately [z] - 6:4,
77:9
5 achieve [~] - 101:24
- _ _ --- ~, achieved [z] - 66:24,
67:7
5 [a] - 54:1, 54:2, acquisition [2] -
119:22, 120:10 41:8, 75:10
5,000 [i] - 93:21 acted [~] - 33:25
5/9/90 [i] - 53:23 acting [~] - 124:21
50 [i] - 93:21 Action [~] - 18:20
' _ action [a] - 20:7,
6 20:9, 32:17
- ----- - actions [a] - 32:15,
41:11, 109:25, 110:1
6 [z] - 52:5, 93:7 actively [z] - 12:4,
66 [z] - 20:5, 20:7 20:1
- - activities [z] - 23:9,
7 23:15
ad [i] - 119:10
7 [z] - 134:15, 134:17 ', add [s] - 86:7, 88:6,
' 7/16/87 [~] - 82:10 103:20
addition [a] - 106:23,
' $ ~!I 110:21, 131:22
additional [~] - 134:4
address [i] - 5:17
8 [~] - 134:15 addresses [i] -
85 [z] - 96:4, 96:9 39:16
adjourn [~] - 111:20
9 ', adjudicate [i] - 43:1
' ~~ adjudicated [i] -
~I 57:16
99-1546 [i] - 18:20 adjudication [a] -
_ ! 36:13, 78:15, 91:5,
/Q
- _ _ -- 110:3
administer[s] -
ability [i] - 79:4 102:7
able [s] - 27:22, 83:7, administered [a] -
102:4, 118:13,
1125:16, 127:6
'I administrate [i] -
', 37:15
~I administrating [i] -
37:14
~ administration [~z] -
24:9, 32:4, 43:17,
70:13, 118:12,
118:20, 119:11,
120:2, 126:1, 126:9,
', 126:17, 126:25
adverse [~] - 17:19,
19:6, 19:13, 33:11,
33:21, 34:2, 94:19
advice [zs] - 19:13,
24:1, 24:3, 24:17,
41:7, 59:21, 60:1,
66:22, 67:6, 67:14,
68:18, 105:7, 105:14,
', 113:2, 113:11,
', 113:18, 119:10,
'~ 119:13, 119:14,
', 119:19, 119:25,
120:2, 122:2, 123:17,
', 125:3, 126:23,
1128:21, 129:3
~~ advise [7] - 78:6,
~I 106:16, 110:22,
~ 114:6, 125:19,
1126:13, 129:9
advised [io] - 11:21,
28:1, 46:24, 47:5,
60:5, 60:8, 60:13,
120:16, 126:19
advising [z] - 24:11,
137:14
affect [~] - 62:9
aforesaid [i] - 41:13
afternoon [~] -
112:15
ago [7] - 12:11,
20:21, 21:7, 24:25,
115:24, 118:3, 133:3
agree [io] - 16:5,
17:18, 19:3, 26:14,
26:17, 30:11, 55:17,
j 55:21, 101:4, 110:18
agreeable [2] - 5:22,
6:1
agreed [i] - 132:3
agreement [i s] -
30:14, 58:15, 61:1,
61:14, 61:16, 61:22,
87:21, 89:25, 90:6,
195:16, 100:16,
1100:18, 100:22,
1100:23, 100:24,
'i 101:2, 131:21,
131:25, 133:22
ahead [z] - 45:19,
49:1
ahold [~] - 85:7
all-issues [~] - 14:10
allegation [i] - 43:12
allegedly [~] - 41:9
allocated [~] -
', 121:15
allow [s] - 38:1, 58:3,
101:17
allowed [z] - 46:6,
100:25
allowing [~] - 127:18
alluding [i] - 120:14
almost[i] - 108:1
altering [i] - 79:16
ambiguous [~ ~] -
' 10:13, 13:3, 17:6,
~, 17:23, 23:9, 44:13,
~~ 103:14, 122:9,
I~ 122:25, 125:6, 126:5
amend [i] - 8321
amended [z] -
106:17, 107:3
amount [z] - 24:14,
1108:1
I answer [na] - 4:22,
17:7, 10:4, 11:2, 13:15,
', 14:8, 14:23, 15:12,
16:11, 22:2, 22:8,
22:15, 302, 30:3,
31:23, 32:8, 32:15,
', 33:4, 33:5, 35:12,
'i 36:23, 37:10, 38:2,
38:12, 38:18, 39:4,
39:8, 39:24, 42:3,
42:8, 42:17, 42:22,
43:19, 43:24, 44:1,
44:5, 45:18, 46:9,
146:17, 47:15, 47:19,
~~ 47:21, 48:6, 48:9,
148:15, 48:23, 50:17,
~, 50:18, 55:15, 55:24,
~'i 56:24, 58:4, 58:21,
!~ 59:2, 59:6, 59:11,
59:17, 59:25, 60:20,
!i 61:19, 62:3, 62:8,
i 62:15, 62:23, 63:3,
163:8, 64:13, 64:20,
I! 65:2, 65:15, 65:20,
66:1, 66:11, 66:20,
67:12, 67:13, 69:2,
69:6, 69:14, 69:23,
70:1, 70:11, 70:19,
!i 71:9, 73:3, 73:5,
', 74:15, 75:2, 75:21,
', 77:13, 79:23, 80:4,
' 80:11, 80:16, 81:3,
81:17, 81:24, 82:18,
83:3, 84:1, 84:7, 85:5,
86:2, 86:11, 86:17,
! 87:2, 87:12, 87:18,
88:5, 88:8, 88:14,
90:21, 91:11, 92:16,
94:13, 95:4, 95:12,
95:24, 96:18, 96:19,
', 97:12, 97:17, 98:7,
137
98:9, 99:4, 99:17,
99:21, 99:23, 100:1,
100:5, 100:12,
102:16, 102:23,
103:14, 103:23,
104:7, 104:13,
104:20, 105:17,
106:4, 106:7, 107:6,
107:18, 109:21,
110:10, 110:21,
110:23, 111:16,
113:14, 114:11,
114:16, 114:19,
115:17, 118:23,
119:24, 120:3, 121:9,
121:19, 121:24,
123:13, 124:6,
124:20, 124:25,
125:12, 126:5,
126:22, 127:1,
128:12, 128:21,
129:11, 130:2, 130:7,
133:11, 133:19,
134:2, 134:3, 134:11
answered [al - 5:24,
44:14, 44:20, 60:3,
78:4, 107:17, 114:10,
123:12
answering Isl - 5:6,
5:10, 69:1, 99:13,
99:16, 99:20
answers i~l - 103:2
antidotal [~l - 117:5
appear [il - 51:1
appearanceiil-
7:10
appeared lil -
105:10
appearing lal - 5:3,
10:1, 10:8, 10:23
applicable [il - 46:4
appraisal [il - 63:5
appropriate Izl -
35:14, 75:20
appropriately [~l -
111:24
approval izl - 37:7,
96:22
April Isl - 21:2, 25:7,
26:7, 26:11, 26:16,
77:10
architect [il - 133:1
argument lal - 14:5,
40:8, 47:9, 58:13,
71:2, 74:22, 83:24,
100:20
argumentative Isl -
20:24, 65:12, 71:10,
79:19, 81:1
argumentive [il -
102:16
arise [al - 10:18,
93:12, 120:8, 125:15
arisen [il - 129:13
arises [il - 129:12
arising Izl - 68:19,
117:16
arose iil - 72:20
arrange [il - 27:22
arrive hl - 21:3
arrow h l - 70:7
Art [2] - 25:6, 44:25
Arthurlsl - 26:24,
31:9, 34:16, 52:19,
119:2
Article [~] - 89:23
aspects hl - 120:2
assembling [~l -
48:20
', assert hl - 10:17
asserted [il - 88:15
asserting hl - 34:2
asset Isl - 38:10,
41:13, 62:18, 75:19,
110:19
assets [sal - 24:14,
37:7, 37:20, 38:4,
39:21, 41:9, 42:14,
42:20, 43:22, 44:10,
47:22, 57:22, 58:11,
58:16, 60:12, 65:17,
74:20, 75:10, 90:18,
94:21, 94:25, 95:2,
', 101:11, 116:22,
118:14, 120:19,
120:21, 121:2, 121:5,
121:15, 122:15,
122:22, 122:23,
123:8, 123:20, 124:2,
124:14, 127:5
assume Izl - 15:25,
111:25
assumes 131 - 72:9,
85:10, 90:8
Assuming [il -
54:19
' assuming izl -
111:24, 127:3
assure [il - 103:5
attemptiil - 70:22
attempted hl - 112:2
attempting hl -
! 42:25
Attend h] - 8:4
attended [31- 26:15,
27:15, 37:5
attention 131 - 51:7,
58:9, 129:23
attorney is] - 12:2,
51:18, 54:8, 77:1,
77:2
attorney's lal -
14:21, 15:1, 15:3,
15:7
attorney/client hl -
129:14
attorneys isl - 13:5,
14:16, 17:10, 22:13,
58:10
audit i31- 64:16,
64:25, 65:10
authorities [~~ -
', 93:15
authorized Izl - 52:9,
'~ 130:22
~~ aware Issl - 9:9,
9:11, 13:9, 21:24,
~~ 31:11, 32:3, 32:22,
141:5, 41:16, 42:2,
42:6, 52:8, 55:6, 56:5,
!, 60:17, 60:25, 61:3,
61:4, 61:6, 61:7,
~ 61:10, 61:21, 61:25,
I~ 66:17, 78:2, 78:11,
78:25, 79:11, 82:23,
~ 87:24, 88:1, 88:10,
88:18, 88:23, 89:4,
', 89:11, 89:18, 89:23,
II 90:18, 92:2, 92:10,
92:17, 94:1, 96:2,
', 98:2, 100:22, 106:9,
j 106:13, 109:14,
~i 117:20, 118:6, 124:1,
1124:12, 125:14,
130:18
I! awareness [31 -
31:20, 31:25, 91:9
B __
Babs [il - 132:2
backdated [il -
61:21
background [31-
18:23, 19:3, 33:12
', Bank ial - 66:8,
77:19, 91:24, 92:2
i bank Isl - 61:25,
~ 62:12, 77:24, 78:2,
'I 78:7
~, banks hl - 45:21
Barbara [~ it - 4:16,
', 5:2, 11:21, 17:20,
~! 25:7, 25:10, 61:22,
', 112:16, 115:7,
116:11, 121:21
based I31 - 13:4,
40:9, 60:20
basis [sal - 39:25,
40:1, 40:5, 42:23,
', 42:24, 47:7, 52:25,
~ 62:4, 62:5, 65:7,
165:21, 66:14, 71:20,
71:24, 72:4, 72:8,
73:14, 73:15, 73:23,
80:15, 81:3, 84:7,
'~, 84:12, 85:4, 87:3,
i, 88:15, 88:21, 89:2,
89:9, 89:16, 89:21,
90:1, 90:7, 90:13,
90:22, 91:3, 91:16,
91:20, 97:19, 97:20,
' 106:11, 106:18,
I~ 106:22, 107:6, 107:7,
!~ 107:24, 108:3, 108:7,
!, 108:12, 108:17,
108:21, 108:25,
109:4, 109:8, 109:12,
109:16, 110:10,
110:16, 128:24,
133:18, 134:5
Bates (31 - 70:4,
170:5, 97:10
bearing hl - 104:7
i bears Isl - 13:16,
185:3, 88:15, 101:5,
124:9
became Isl - 12:9,
21:25, 22:5, 25:21,
li 61:7
become [sl - 20:19,
20:23, 61:10, 90:17,
115:10
began izl - 7:10,
'i 21:19
begin [il - 12:6
i beginning lal -
~, 26:20, 36:20, 37:1,
', 76:5, 92:13, 92:25,
193:10, 119:2
begins hl - 127:23
behalf hiI - 4:18,
5:4, 31:3, 31:6, 31:15,
33:20, 50:12, 68:14,
74:10, 80:20, 91:24
belief izl - 75:9,
86:12
Bel I ial - 81:21,
81:22, 82:8, 82:10
belong hl - 39:21
!, belonging [il - 41:10
! below hl - 70:4
i, beneficial hl -
123:20
beneficiaries lasl -
41:13, 59:21, 60:5,
60:8, 60:14, 65:9,
71:6, 71:23, 74:11,
80:21, 94:20, 95:8,
113:11, 113:19,
114:7, 114:22,
114:24, 115:2, 115:5,
115:13, 115:22,
1115:25, 116:2, 116:9,
116:15, 116:16,
! 116:19, 116:21,
117:10, 117:17,
117:19, 117:22,
118:7, 118:10,
', 118:19, 119:17,
~I 119:21, 123:19,
I~ 124:13, 125:4,
!, 125:15, 125:22,
126:3, 126:8, 126:10,
~~ 126:15, 126:20, 127:3
~ beneficiary pl - 5:9,
101:10, 115:6, 115:8,
115:9, 121:12
beneficiary's [~~ -
118:16
benefit ial - 66:24,
~i~ 67:7, 119:15, 122:17,
!i 123:10, 124:14,
126:15, 127:7
benefits [~l - 126:9
best i31 - 21:11,
21:16, 126:18
betteriil - 93:24
between [al - 33:6,
46:1, 61:22, 75:12,
~, 84:14, 124:13,
124:16, 125:21
I beyond izzl - 15:13,
122:3, 57:1, 60:21,
162:15, 63:9, 64:21,
65:13, 66:3, 70:16,
i 71:9, 74:6, 79:8,
', 85:11, 90:13, 95:4,
95:21, 112:1, 115:19,
121:20, 127:1, 127:12
big [~] - 22:6
~, Billi3l-27:21, 81:5,
'I 81:6
bill izl - 36:2, 52:13
', billed [il - 54:24
billing pl - 21:12,
27:4, 27:9, 36:5,
li 36:11, 52:2, 54:14
Billing hl - 21:21
' bitiil-76:15
blow [i] - 24:20
Bob [isl - 5:7, 5:11,
14:5, 16:24, 18:3,
18:4, 24:18, 33:18,
39:3, 42:24, 48:10,
49:3, 75:25, 99:6,
127:9, 127:19
i Bobbie [il - 132:3
Bockius lazl - 12:25,
16:6, 21:12, 21:18,
21:24, 22:12, 28:24,
', 30:17, 32:12, 32:23,
', 33:1, 39:21, 40:18,
' 41:7, 42:12, 49:16,
57:21, 59:14, 59:20,
60:25, 65:23, 69:3,
78:6, 80:1, 80:18,
88:3, 88:23, 89:4,
190:17, 90:25, 91:13,
i 93:3, 94:19, 96:3,
100:4, 101:7, 105:8,
105:25, 109:18,
133:8, 133:14, 133:21
book lal - 63:19,
138
63:22, 71:19, 89:7
Box ii ] - 46:23
box iz] - 66:7, 77:18
boxes iz] - 65:18,
65:24
Brady ia] - 5:1, 76:8,
76:10
breach li] - 47:10
break ia] - 48:24,
49:3, 49:5, 49:6,
72:21, 72:23, 97:1,
97:2
BRENNEMAN is] -
4:24, 76:2, 76:6,
76:14, 76:18, 76:20,
76:23, 77:1, 77:5
Brenneman Is] -
4:24, 9:9, 9:25, 10:5,
18:7, 33:12
', Brenneman's [~] -
18:2
brief ii] - 30:20
briefed iz] - 22:24
bring [~] - 20:7
broaderiz] - 15:19,
76:15
broke ii] - 77:15
broken ii] - 102:21
brought iz] - 16:2,
57:15
Bryn h] - 5:19
BRYNii]-5:19
Buffalo ii] - 92:23
bunch h] - 134:19
burdened ii] - 95:15
burdensome [~] -
93:23
Bureau Iz] - 80:20,
81:15
business ii] -
101:11
buyout 12] - 117:15,
118:4
by pz] - 10:14,
12:24, 13:20, 13:25,
14:7, 14:16, 16:6,
18:7, 20:25, 22:19,
24:13, 31:18, 32:15,
32:22, 33:12, 33:19,
40:2, 40:20, 43:5,
43:11, 43:12, 45:7,
49:16, 52:9, 56:17,
56:20, 56:22, 57:6,
57:8, 57:14, 58:10,
59:9, 60:17, 61:14,
62:1, 64:18, 65:14,
69:25, 70:15, 70:18,
70:23, 71:11, 73:4,
73:7, 78:15, 79:5,
', 79:15, 84:21, 86:1,
87:21, 89:19, 90:14,
91:5, 95:15, 96:18,
97:24, 101:21,
101:25, 103:15,
106:25, 111:8, 112:3,
', 116:5, 117:21, 118:2,
1119:21, 120:21,
122:6, 123:2, 129:14,
132:17
bylaw ii] - 89:6
bylaws p] - 88:12,
88:19, 88:24, 89:5,
89:13, 89:18, 90:10
C
C1 h] - 98:25
calculating h] -
108:15
~ cannot Is] - 6:4,
52:24, 78:21
canons ii] - 113:25
capacities Iz] -
11:22, 116:11
capacity is] - 6:14,
19:7, 104:2, 113:13,
116:9, 118:11
card li] - 8:16
career li] - 102:5
careful iz] - 127:19,
127:20
Carlisle h] - 27:22
carried [~] - 52:12
carrying ii] - 133:2
', case p] - 12:13,
13:1, 35:15, 45:7,
72:12, 72:13, 73:25
cases h] - 19:25
caution [~] - 24:6
ceased ii] - 12:10
certificate Iz] -
63:14, 63:15
Certificate [~] -
18:20
certificates [~] -
48:13
chairli] - 24:19
challenge Iz] - 65:5,
107:14
chambers [~] - 75:18
changed Is] - 78:25,
88:11, 88:18, 89:5,
' 89:12
characterization Iz]
- 40:8, 90:2
' characterizes Iz] -
33:22, 33:23
charge la] - 44:3,
44:18, 52:7, 52:9,
53:9, 54:20, 68:2,
119:3
charged la] - 12:24,
49:18, 53:3, 54:17
charges li] - 52:7
charging Is] - 14:3,
52:4, 77:6
children ia] - 93:13,
93:17, 120:9, 127:4
chose ii] - 14:12
CI Iz] - 54:20, 55:1
CI-M ii] - 55:1
CI-MN [~] - 54:20
circumstances Iz] -
35:3, 107:10
Civil ii] - 18:19
claim la] - 41:6,
' 41:12, 41:16
clarification is] -
21:1, 43:7, 67:21
clarify la] - 10:22,
', 25:9, 79:7
clear p] - 52:23,
~, 98:12, 101:20, 111:1,
114:21, 123:5, 134:2
i clearly Is] - 13:21,
146:21, 100:14,
', 111:18, 112:2, 112:4,
1120:8, 128:12, 129:12
Clearly [~] - 22:5
client is] - 34:10,
55:18, 56:4, 103:22,
130:7
Client h] - 51:9
clients is] - 30:4,
33:20, 56:7, 112:23,
113:6, 113:16,
' 113:22, 114:18
close [a] - 27:2, 28:3,
', 78:7, 102:14
~ closely la] - 94:10,
97:7, 99:1
closest h] - 97:7
closing h] - 132:4
Co h]-93:18
co [~] - 28:20
co-counsel [~] -
28:20
code iz] - 113:15,
114:17
collaborative ii] -
46:1
combined [~] - 84:24
~~ combining h] -
'I 37:10
coming Iz] - 11:3,
111:7
comma is] - 79:5,
~ 79:14, 88:24, 89:7
common Iz] - 61:1,
~' 61:14
communicated la] -
116:2, 116:15,
116:19, 118:19
communicating ii] -
118:6
communication is] -
118:16, 128:13,
128:22, 129:4, 132:10
!~ communications
[i i] - 10:5, 24:7, 30:4,
33:6, 116:8, 116:10,
i 117:16, 117:19,
117:21, 117:25,
129:11
Companies ii] -
87:15
companies ho] -
142:10, 56:6, 56:8,
', 56:13, 56:16, 56:21,
57:5, 57:8, 116:22,
118:5
Company isa] -
40:15, 41:19, 42:2,
i~ 42:4, 42:5, 42:7, 55:7,
55:18, 56:4, 59:22,
59:23, 60:12, 60:16,
~~ 60:18, 63:13, 63:19,
li 63:22, 64:5, 64:6,
65:6, 66:8, 66:18,
~ 66:23, 67:7, 69:12,
87:20, 87:25, 88:11,
188:12, 88:19, 88:24,
91:1, 91:24, 92:3,
92:4, 92:6, 93:18,
93:20, 95:15, 96:4,
109:7, 109:11,
', 109:15, 109:19,
I~ 109:23, 109:24,
110:5, 110:7, 110:13,
110:19, 110:24,
!i 111:4, 111:9, 111:13,
112:4, 133:25
company h] - 79:15
Company's h] -
107:15
complaint [~] - 43:11
completely la] -
66:24, 67:7, 106:14
comply iz] - 106:9,
106:14
conceptli] - 26:23
concern iz] - 74:10,
120:25
concerned [~] -
27:24
', concerning iz] -
69:18, 132:5
concerns [i ] - 4:7
conclude h] -
127:17
concluded Iz] -
78:16, 134:25
conclusion is] -
46:9, 96:24, 106:24,
111:20, 115:19, 121:8
conclusions li] -
39:17
conduct ii] - 39:21
conference [~] -
27:23
conferred h] - 12:17
', confidential h] -
128:9
confirm iz] - 10321,
103:24
conflicthi]-22:11,
22:23, 37:17, 113:5,
124:12, 124:21,
125:4, 125:9, 125:21,
126:2, 126:20
conflicts is] -
112:19, 124:16,
125:15
', connection Is] -
15:19, 61:11, 68:19,
~ 72:20, 109:25
conserved [~] -
127:6
considerh] - 113:5
consideration ia] -
11:8, 120:25, 124:23
considered ii] -
120:16
considering ii] -
119:15
conspiracy h] -
138:24
~~ constitute h] - 52:24
constraints ii] -
~i 127:10
~, cont'd ii] - 128:6
contact ii] - 104:25
contain ii] - 28:5
contained Iz] - 89:6,
90:6
contemplated iz] -
110:1, 128:19
contemplates h] -
132:1
content Iz] - 30:3,
' 33:6
contested h] - 41:12
', context ia] - 43:3,
120:1, 126:24, 129:13
continue [~] - 48:3
continued [i ] - 41:14
continuing Iz] -
11:20, 38:24
contrary iz] - 78:16,
101:9
controlled is] -
56:17, 56:20, 56:22,
57:6, 57:8, 87:21
conversation la] -
9:15, 31:12, 34:20,
36:11
conversations iz] -
31:9, 31:10
ii conversion ii] -
~~ 75:11
~, converted iz] -
~, 41:14, 94:22
convey ii] - 72:6
copies ii] - 134:24
139
copy is] - 8:3, 8:18,
8:19, 49:25, 100:21,
134:23
corporate iz] -
81:12, 99:1
corporation [i i] -
66:25, 67:8, 70:23,
80:1, 80:9, 94:11,
96:21, 106:15, 111:6,
111:10, 111:14
Corporation Iz] -
80:20, 81:15
corporations la] -
54:21, 55:13, 79:5,
79:13, 93:15, 97:8,
117:11, 124:15
Corporations h] -
87:7
correspondence [~]
- 21:22
cost [~ ] - 13:19
costs [~] - 132:5
counsel h o] - 4:11,
10:5, 28:20, 33:25,
41:7, 43:6, 81:14,
82:1, 85:22, 105:11
County is] - 4:8,
6:15, 18:19, 27:21,
29:18, 30:10
couple [~] - 127:9
course le] - 86:22,
101:4, 105:10,
113:23, 119:10
courtiis] - 13:22,
13:24, 16:2, 18:2,
43:8, 46:7, 57:15,
80:22, 81:1, 98:19,
101:25, 103:9,
106:25, 110:2,
111:19, 134:21
Court [a] - 4:8, 6:14,
29:24, 44:22
courtesy Is] -
101:17, 101:19,
111:18
Courthouse h] -
29:18
courtroom h] - 91:4
courts iz] - 78:15,
91:6
covered iz] - 79:15,
107:17
CPA's [~] - 46:6
created h] - 58:9
CRH Iz] - 18:19,
130:23
criminal Iz] - 38:24,
101:12
Cumberland is] -
4:8, 6:15, 18:19,
29:18, 30:10
curious [i] - 8:22
current i5] - 12:24,
~' 15:9, 15:16, 103:11,
103:22
D
data ii] - 93:24
', datei~o]-8:11,
10:24, 12:15, 18:20,
~, 25:12, 26:5, 26:8,
' 51:15, 52:5, 68:8
I dated h] - 7:12
' dates h] - 93:16
Dauphin le] - 27:21,
66:7, 77:18, 91:24,
92:2
day-to-day h] -
29:14
', deal [2] - 102:10,
132:1
death p] - 26:9,
28:6, 92:25, 95:8,
95:17, 115:11, 121:11
deceased I2] -
11:24, 80:8
', Decemberla] - 61:2,
66:25, 67:8, 106:15
decide Is] - 90:25,
91:13, 134:21
deciding [~] - 38:9
decision la] - 28:22,
38:1, 120:10, 131:19
decisions Is] -
80:12, 106:6, 119:21,
125:18, 126:2
declined Iz] - 70:14,
74:2
deeds la] - 55:2,
59:14, 106:1
deem ii] - 111:23
defendants li] - 20:9
defending [~] - 132:5
definition h] - 44:13
defraud Iz] - 38:24,
70:23
demonstration li] -
113:15
demur h] - 26:23
deny li] - 33:24
Department h] -
79:16
department [~] -
81:13
DEPONENT lsz] -
7:8, 7:15, 8:25, 9:23,
~' 11:4, 11:14, 12:16,
12:20, 12:22, 13:4,
15:6, 17:8, 17:24,
~ 19:1, 19:12, 19:20,
19:25, 21:7, 21:15,
23:5, 24:11, 25:11,
25:25, 26:23, 27:8,
28:15, 29:7, 29:13,
30:5, 31:24, 32:19,
34:13, 36:24, 41:23,
44:7, 44:15, 44:21,
', 45:6, 45:20, 46:11,
49:13, 49:23, 50:17,
i 53:16, 54:4, 56:14,
57:4, 60:7, 61:6,
63:16, 63:25, 64:11,
'~ 64:14, 67:15, 68:13,
69:17, 72:17, 81:25,
83:5, 87:13, 92:17,
~, 94:5, 100:7, 102:17,
103:15, 103:25,
114:17, 118:25,
120:4, 120:13,
121:10, 122:10,
Ii 123:1, 123:14,
123:23, 125:7, 126:7,
127:2, 127:19,
~' 130:14, 131:19,
132:22
deponent li] - 4:25
deposit [a] - 65:18,
165:24, 66:7, 77:18
it Deposit la] - 66:8,
~ 77:19, 91:24, 92:2
deposition Iss] -
4:11, 5:12, 6:7, 7:10,
7:23, 9:10, 10:2, 10:9,
11:3, 13:18, 14:1,
14:11, 14:12, 22:16,
24:24, 25:13, 38:14,
', 38:20, 43:9, 43:14,
', 48:25, 49:11, 50:4,
52:19, 53:23, 57:1,
60:22, 63:10, 64:22,
65:13, 66:4, 70:15,
70:17, 71:4, 73:18,
~i, 74:1, 74:5, 74:8, 75:3,
76:3, 76:5, 76:10,
91:4, 91:9, 96:25,
', 97:15, 98:13, 98:23,
99:8, 102:25, 103:3,
~ 103:7, 103:8, 105:11,
111:2, 111:16, 112:7,
127:17, 127:23,
129:20, 129:24,
it 134:25
Deposition h] - 7:12
depositions Iz] -
72:11, 72:18
describe la] - 25:4,
36:19, 119:7
described Iz] -
33:11, 57:4
description Iz] -
12:18, 57:5
designee Is] - 40:17,
40:22, 40:23
desire [z] - 122:14,
123:7
desires iz] - 122:19,
1122:22
Despite li] - 122:20
destroy li] - 101:11
destroyed li] -
100:23
Detail ii] - 82:8
detailed [~] - 28:5
determination li] -
87:6
determine hs] -
21:11, 21:16, 32:12,
32:23, 39:21, 40:14,
46:22, 47:6, 56:21,
57:20, 57:22, 58:11,
90:5, 108:19, 108:23,
109:2
determined Iz] -
74:12, 107:3
determining la] -
II 44:3, 44:18, 52:14
~ developed ii] -
124:3
developing [i] -
122:17
Dibert [i] - 82:12
died h] - 21:2
differh] - 19:22
different le] - 19:17,
23:19, 54:18, 79:13,
91:10
i differentiate h] -
84:14
differentiated Iz] -
79:5, 84:19
differently h] - 62:8
difficult [i] - 101:20
difficulty Iz] - 92:11,
92:18
diligence is] - 39:20
40:12, 57:21
directors ii] - 96:22
disadvantage h] -
119:16
disclaimeris]-
31:15, 32:5, 32:13,
32:23, 34:10, 50:14
discount [~] - 13:7
discoverable Iz] -
35:24, 128:14
discovery is] -
15:19, 43:14, 128:24
~i discuss [~] - 118:9
discussed Is] -
27:12, 27:16, 105:19,
116:23, 132:13
discusses h] -
129:3
discussing [~] -
i, 50:13
discussion ii] -
25:18
discussions iz] -
1117:9, 121:14
~! disfranchisei~]-
', 80:21
disguise h] - 112:3
disposed Iz] -
101:25, 118:15
disposition Iz] -
41:8, 75:10
' dispute ia] - 33:24,
', 34:3, 35:14, 68:24
!, disputed [~] - 22:19
disputing Iz] - 27:15,
'i 27:17
disqualification is] -
37:22, 39:9, 47:1,
47:12, 52:25, 85:4,
86:1, 87:3, 88:16
Disqualification Iz] -
79:21, 95:11
', disqualified iio] -
~I 14:4, 14:17, 39:11,
78:23, 80:14, 81:19,
82:21, 83:17, 107:11,
~, 124:24
Disqualify 130] -
13:25, 14:13, 15:20,
22:4, 40:6, 43:3,
', 46:19, 46:20, 57:15,
'I 57:19, 62:8, 65:14,
', 69:25, 70:18, 71:12,
73:24, 75:8, 79:9,
88:7, 90:14, 94:15,
94:16, 95:23, 96:17,
'~ 97:25, 104:8, 106:5,
~~ 121:21, 124:10,
!i 133:12
disqualify is] - 16:3,
40:3, 90:22
Dissolution [~] -
55:2
dissolution [~ ~] -
42:6, 42:9, 55:6,
56:16, 60:11, 109:15,
109:19, 109:23,
110:13, 111:6, 133:24
i dissolve Is] - 56:9,
it 56:13, 106:15
dissolved h] - 66:18
distinctly ii] - 79:13
distinguished h] -
116:10
divulge ia] - 24:7,
30:3, 33:5
', doctrine ii] - 129:15
Document i~] -
18:18
' document Iz7] -
i 7:21, 7:23, 9:22, 9:23,
11:14, 11:15, 18:6,
18:15, 18:16, 18:17,
19:1, 20:15, 25:2,
29:20, 49:13, 52:22,
54:4, 66:2, 70:3,
83:23, 90:2, 93:5,
99:5, 99:7, 128:1,
140
131:14
documents [~o] -
28:12, 31:5, 57:13,
85:14, 85:16, 96:12,
96:13, 97:14, 109:24,
122:7
dollarit]- 108:14
dollars is] - 101:1,
108:6, 108:10
done i~z] - 20:3,
30:14, 40:8, 43:5,
143:13, 56:1, 63:5,
76:11, 86:10, 101:15,
111:16, 134:11
doorii] - 43:13
Dor iz] - 82:12
DOR h] - 82:13
double ii} - 120:18
doubt ii] - 55:11
down iz] - 54:23,
70:4
draft [~l - 109:18
drafted ii} - 132:19
driving iz] - 94:8,
122:11
due la] - 39:20,
40:12, 57:21, 95:1
duties [s] - 23:1,
23:9, 36:19, 36:25,
37:1
duty [s] - 23:11,
23:13, 23:14, 41:16,
47:10, 58:10
E
e-mails ii] - 76:9
early [2} - 20:22,
20:25
easierii] - 116:1
effect iz] - 95:7,
95:10
effectuated [~ ] -
122:5
efficient ii] - 126:9
efficiently ii] -
126:14
effort [s] - 32:6,
32:12, 40:13, 46:1,
', 64:2, 64:9, 90:5,
109:2, 133:5
efforts ia] - 32:22,
37:19, 90:18, 128:8
either Is] - 13:11,
20:3, 23:16, 31:22,
60:15, 67:20
Either Is] - 31:24,
158:8, 67:20
electing [~] - 56:8
election i2] - 56:11,
56:13
employment[i]-
61:21
encompass [~l -
111:12
encompassed [~] -
107:11
end [z] - 94:22,
102:20
engaged h] - 40:4
entirely ii] - 39:14
entitled [s} - 33:18,
35:4, 40:21, 65:9,
71:7, 98:18, 110:14,
111:5, 115:10
' entitlement i2] -
38:5, 42:20
entity iz] - 4:13,
14:20
entries [~] - 99:11
entry [~] - 98:6
equally [z} - 127:4,
127:7
Equity 12] - 20:5,
20:7
equivalent i~] - 27:1
erroneous Iz] -
', 106:21, 107:4
essentially [~] -
94:20
~ Estate [~] - 45:6
estate Ins] - 4:7,
4:19, 12:13, 13:1,
13:8, 13:11, 14:15,
15:1,16:8,17:3,17:4
17:11, 17:21, 19:17,
20:2, 20:7, 20:20,
20:23, 21:20, 21:25,
22:13, 23:2, 23:12,
23:18, 24:9, 24:13,
25:22, 26:15, 26:19,
27:2, 28:3, 30:15,
32:5, 36:20, 37:1,
37:2, 37:4, 37:15,
38:4, 38:10, 39:11,
39:22, 41:10, 41:13,
42:10, 42:14, 42:20,
43:16, 43:17, 44:4,
44:10, 44:19, 45:2,
45:11, 46:4, 46:15,
j 47:22, 56:17, 5620,
' 56:22, 57:6, 57:9,
58:10, 58:19, 58:25,
59:9, 59:21, 60:8,
61:12, 64:3, 64:16,
66:9, 67:17, 67:19,
~', 67:22, 67:24, 68:15,
', 69:18, 69:21, 70:6,
70:12, 70:13, 7023,
72:14, 72:16, 74:10,
75:10, 77:6, 77:10,
80:7, 80:20, 81:8,
84:9, 84:15, 84:25,
' 85:7, 85:15, 85:19,
86:13, 86:20, 86:23,
_~
91:14, 91:25, 92:10,
92:18, 92:24, 94:23,
194:24, 95:2, 96:8,
97:4, 100:25, 105:19,
105:23, 106:9,
~ 107:21, 108:9,
109:10, 110:6,
i 110:12, 110:19,
1111:5, 112:21, 113:6,
113:12, 113:19,
114:7, 114:22,
~' 114:24, 115:13,
115:23, 116:3, 116:4,
116:17, 116:22,
117:12, 117:22,
ii 117:23, 118:11,
118:13, 118:14,
118:20, 119:8,
119:11, 119:12,
120:2, 120:20,
120:21, 120:22,
121:2, 121:6, 122:2,
~I 122:14, 122:23,
' 123:8, 123:20, 124:1,
124:2, 124:3, 124:15,
125:16, 125:22,
125:24, 126:1, 126:8,
126:14, 126:17,
', 126:25, 127:5, 132:2,
~~ 133:24
estate's is] - 16:15,
86:14, 92:4
estates iz] - 102:4,
' ~ 125:21
ethical [~] - 107:9
i Ethically h] - 107:2
event p} - 36:14,
38:16, 40:7, 85:25,
88:6, 96:16, 132:11
evidence ia] - 72:9,
I', 85:11, 90:8, 106:6
exactly is] - 38:12,
38:21, 57:3, 99:5,
'~ 101:14
examination h] -
101:21
examined h] - 4:2
example ia} - 24:4,
i 118:2, 119:19, 122:14
', examples h] - 24:9
except Is] - 59:25,
67:12, 89:24
excess [a] - 28:3,
108:6, 108:10
exchanged [~] - 76:8
~, executed ia] - 61:14,
61:16, 109:24
executors ii] - 45:21
executrices Iso] -
4:19, 4:20, 11:22,
20:2, 24:2, 24:12,
28:21, 41:10, 41:15,
43:5, 45:7, 72:7,
103:12, 105:1,
112:20, 112:23,
', 113:3, 113:6, 113:13,
115:14, 118:10,
1118:11, 119:15,
1122:3, 123:17,
124:18, 124:21,
125:3, 125:17, 126:13
executrices' h] -
126:17
executrix is] - 37:15,
~' 72:3, 103:22, 104:1,
113:13
~, exercise [3l - 103:7,
119:21, 120:10
Exhibiths] - 7:16,
7:17, 7:20, 9:18, 9:19,
17:15, 18:11, 18:12,
j 18:14, 18:24, 20:16,
24:24, 25:15, 49:11,
50:7, 54:2, 93:7,
134:15, 134:17
exhibit is} - 17:14,
25:13, 49:8, 52:23,
82:6, 134:14
i exhibits [~] - 134:23
Exing ii] - 52:4
existence iz] -
79:15, 100:16
Expense h] - 51:9
expensei~] - 51:20
experience iz} -
83:14, 83:16
experienced h] -
45:22
experth} - 46:1
explain p] - 41:1,
77:17, 77:23, 110:5,
111:4, 120:24, 128:8
explanation [~] -
98:20
explicitly [~] - 129:5
Express Iz] - 51:21,
I~ 52:9
Expressed ii} -
51:22
expressly ii] - 70:14
i extend ii] - 111:17
extends [~] - 113:21
i extent iis] - 30:2,
31:20, 33:5, 36:15,
43:25, 59:25, 67:12,
85:21, 103:14, 114:9,
114:15, 119:24,
120:1, 122:5, 122:15,
123:8, 126:15,
126:23, 127:5
extraneous iz} -
79:20, 80:12
F
face ii] - 40:6
facts Is] - 35:25,
40:9, 47:3, 72:9,
85:10, 90:8
factual lia] - 10:20,
22:18, 22:21, 34:3,
36:15, 57:11, 71:10,
73:17, 73:19, 73:20,
86:16, 94:15, 106:24,
115:18
failed [~] - 62:18
false ii] - 80:19
familiariio] - 31:14,
41:18, 41:25, 42:1,
47:17, 47:21, 48:4,
52:20, 69:21, 83:4
families iz] - 102:20,
102:21
I, family iia] - 27:24,
101:12, 116:21,
116:22, 117:12,
~, 118:5, 122:5, 122:15,
122:16, 123:7, 123:9,
123:20, 124:14
', far iz] - 52:11, 76:12
i
father is] - 21:2,
27:20, 40:14
father's iz] - 48:13,
~I 100:19
father-in-lawii]-
27:20
fathom h] - 34:23
February ii} - 18:21
Fed li] - 52:4
~, Fed-Exing h] - 52:4
~' federal la] - 67:19,
67:20, 69:18, 77:9
Federal ia] - 5121,
51:22, 52:9
Federal-Expressed
[i] - 51:22
fee ia] - 12:24, 13:10,
i 13:13
' fees ie] - 4:21, 5:5,
'~ 5:9,13:4,14:21,15:1,
15:3, 15:7
few iz] - 75:7, 112:17
fiduciaries [~] -
116:12
fiduciary is] - 41:16,
45:7, 45:25, 46:2,
93:2
file [15] - 9:12, 28:12,
', 29:19, 30:13, 31:2,
!i 31:11, 46:6, 67:17,
ii 72:25, 84:4, 84:9,
106:16, 107:2,
111:23, 134:11
'; filed izo] - 9:9, 14:9,
128:6, 29:17, 32:13,
141
32:24, 34:10, 44:22,
45:6; 46:22, 68:10,
68:14, 73:8, 74:13,
82:16, 83:11, 83:19,
100:17, 105:12,
113:24
files [sl - 45:2, 84:15,
84:25, 85:19, 86:20,
101:9
Filing [~~ - 74:9
filing [si - 9:14, 18:7,
30:9, 30:10, 68:3,
68:21
filings [al - 18:2,
29:10, 30:13
financial [21 - 92:11,
92:19
fine ial - 50:9, 74:3,
82:15, 127:15
fingerli[ - 51:10
firm [~a[ - 16:3, 16:7,
28:20, 30:19, 33:7,
33:19, 33:25, 34:10,
40:22, 103:22, 107:9,
107:11, 112:24,
124:24
firms [~l - 21:23
first [is[ - 4:2, 18:25,
20:19, 2521, 37:5,
54:6, 55:3, 66:9,
73:16, 90:17, 90:25,
114:13, 115:22,
116:14, 129:25,
130:10, 130:16, 133:5
First [zl - 40:16, 54:8
five [~1- 12:10
Florida iz[ - 98:3,
100:25
follow [i[ - 128:3
follow-up [U - 128:3
following hl -
111:20
follows [zl - 4:3,
67:5
foreclose [z[ - 92:3,
127:11
foreign isl - 61:25,
62:12, 77:24, 78:2,
78:7
forget [~l - 132:24
form [szi - 7:6, 7:13,
10:12. 13:2, 14:22,
15:4, 15:11, 16:9,
17:5, 17:22, 19:18,
19:23, 21:5, 21:13,
22:1, 22:14, 23:3,
25:23, 26:21, 27:6,
29:5, 29:11, 29:21,
31:19, 32:7, 32:9,
33:3, 35:11, 3621,
41:21, 42:15, 43:23,
44:1, 44:11, 44:14,
45:4, 45:10, 48:14,
50:15, 55:14, 55:23,
60:19, 62:2, 62:21,
', 63:2, 63:7, 64:12,
64:19, 65:1, 65:11,
65:19, 65:25, 66:10,
66:19, 69:5, 69:22,
73:2, 80:1, 80:3, 80:8,
80:23, 81:16, 82:17,
83:9, 84:6, 85:1, 85:9,
85:20, 87:1, 87:11,
90:20, 94:3, 95:19,
196:23, 97:12, 102:6,
', 102:15, 103:13,
104:5, 113:8, 118:22,
121:7, 121:17, 122:8,
122:24, 123:11,
123:21, 124:5, 125:5,
126:4, 128:11, 133:10
formal [~1- 44:22
formation [~~ - 20:22
formerhl-113:21
formulation [~~ -
128:9
forth [sl - 14:7, 16:3,
16:15, 22:16, 24:10
forward [31- 80:15,
', 112:6, 131:20
forwarded hl -
82:13
foundation [nl -
29:22, 50:16, 51:25,
52:17, 62:22, 71:25,
79:19, 81:2, 82:19,
85:10, 86:7, 87:12,
', 90:8, 94:4, 95:20,
', 96:11, 118:23
fourizl - 93:13,
102:21
framed [isl - 14:7,
40:2, 43:11, 62:6,
65:14, 69:25, 70:18,
71:11, 73:4, 85:12,
86:1, 90:14, 95:22,
96:18, 97:24
Frascella [zl - 82:12,
82:13
fraud [il - 58:8
~' fraudulent [i[ - 74:9
fraudulently [i[ -
74:12
', free 12] - 120:20,
121:11
freeze [zl - 117:15,
118:4
freeze-out Iz[ -
117:15, 118:4
friend [il - 27:21
front [z[ - 13:22,
13:24
function [~[ - 23:25
funds [~l - 88:2
furthermore i~l -
96:14
G ' 40:16, 41:3, 41:21,
42:15, 42:21, 42:24,
43:23, 44:5, 44:11,
gathered [~l - 93:24
', Gault[a1-14:11,
38:13, 70:15, 74:2
GAULT [sl - 75:6,
76:4, 76:8, 76:22,
76:25, 77:2
general [s[ - 37:11,
38:14, 41:24, 56:14,
', 70:12, 118:11,
~ 125:20, 126:25
generality [21 -
', 14:24, 45:19
generally Izl - 37:2,
45:21
Generally [~[ - 37:4
generated [~~ - 88:2
generation [il -
120:20
George [sl - 81:21,
81:22, 81:25, 82:1,
82:8, 92:21, 92:22,
93:1, 93:2
gifts Izl - 93:13, 94:2
'i going-forward [il -
80:15
'~ grandfather[z[ -
39:1, 94:22
great Izl - 102:10
greater[i[ - 69:7
GREEN [asz[ - 4:22,
i 5:2, 5:6, 5:10, 7:6,
7:13, 7:22, 8:6, 8:20,
9:21, 10:3, 10:12,
10:24, 11:1, 11:12,
11:15, 12:15, 12:18,
12:21, 13:2, 13:14,
13:23, 14:5, 14:18,
14:22, 15:4, 15:11,
15:18, 15:24, 16:9,
16:16, 16:19, 16:23,
17:5, 17:15, 17:22,
18:3, 18:6, 18:9,
18:15, 18:25, 19:10,
'I 19:18, 19:23, 20:11,
21:5, 21:13, 22:1,
22:7, 22:14, 23:3,
123:8, 23:13, 23:19,
~I 23:23, 24:6, 25:9,
125:23, 26:12, 26:21,
27:6, 28:13, 29:5,
29:11, 29:21, 30:1,
31:16, 31:19, 31:23,
32:7, 32:14, 33:3,
33:13, 33:17, 34:6,
34:12, 35:11, 35:19,
36:3, 36:9, 36:21,
37:9, 37:16, 37:21,
37:24, 38:6, 38:11,
39:2, 39:7, 39:13,
i 39:17, 39:23, 40:1,
__~~, ___
~I 44:20, 45:4, 45:10,
', 45:15, 45:17, 46:8,
146:16, 46:23, 47:9,
', 47:12, 47:14, 47:18,
47:23, 48:2, 48:5,
48:10, 48:14, 48:18,
48:22, 49:3, 49:9,
49:20, 49:25, 50:5,
50:9, 50:15, 50:18,
51:24, 52:16, 53:6,
153:11, 53:14, 53:24,
~, 55:8, 55:14, 55:23,
56:10, 56:23, 57:7,
57:23, 58:1, 58:5,
58:13, 58:17, 58:20,
59:1, 59:5, 59:10,
59:16, 59:24, 60:19,
61:3, 61:18, 62:2,
62:5, 62:14, 62:21,
63:2, 63:7, 63:14,
63:23, 64:4, 64:8,
64:12, 64:19, 65:1,
65:7, 65:11, 65:19,
'~ 65:25, 66:10, 66:14,
166:19, 67:2, 67:10,
it 68:6, 68:8, 68:11,
169:5, 69:13, 69:22,
70:10, 71:1, 71:8,
71:15, 71:20, 71:24,
72:4, 72:8, 72:13,
72:15, 72:21, 73:2,
73:9, 73:14, 73:16,
74:14, 74:21, 75:1,
75:15, 75:22, 75:25,
~! 77:12, 77:20, 77:25,
78:3, 78:8, 78:13,
78:20, 79:2, 79:6,
79:18, 80:3, 80:10,
80:23, 81:16, 81:23,
82:17, 82:25, 83:3,
183:9, 83:12, 83:15,
83:20, 83:23, 84:6,
84:11, 84:16, 84:20,
!~ 85:1, 85:9, 85:20,
186:6, 86:16, 87:1,
87:8, 87:11, 88:4,
88:13, 88:20, 89:1,
89:8, 89:15, 89:20,
190:1, 90:7, 90:12,
90:20, 91:2, 91:8,
91:15, 91:20, 92:12,
'I 92:15, 93:6, 94:3,
94:12, 95:3, 95:9,
95:19, 96:10, 96:23,
97:11, 97:20, 98:7,
98:22, 99:3, 99:12,
99:16, 99:20, 99:23,
99:25, 100:5, 100:11,
100:20, 101:3,
101:13, 101:16,
i
102:6, 102:15,
102:22, 103:4,
103:13, 103:20,
1104:5, 104:12,
1104:16, 104:19,
I~ 104:23, 105:2, 105:5,
105:9, 105:16, 106:3,
~~ 106:11, 106:18,
106:22, 107:5, 107:8,
', 107:16, 107:23,
108:3, 108:7, 108:12,
108:17, 108:21,
108:25, 109:4, 109:8,
109:12, 109:16,
109:20, 110:9,
~I 110:15, 110:20,
111:8, 111:12,
I, 111:15, 112:11,
113:8, 114:2, 114:9,
114:15, 115:16,
116:5, 117:2, 117:5,
118:22, 119:23,
!~ 120:12, 121:7,
~, 121:17, 122:8,
122:24, 123:11,
123:21, 124:5,
124:19, 125:5, 126:4,
126:21, 127:9,
127:21, 128:4,
128:11, 128:20,
129:2, 129:7, 129:10,
~I 130:11, 131:9,
1131:15, 132:9,
', 132:20, 133:10,
133:18, 134:1,
134:10, 134:17,
134:22
Green Izl - 75:6,
102:25
ground [i[ - 128:21
grounds [isl - 10:15,
35:13, 43:1, 52:24,
59:12, 59:17, 60:21,
64:21, 77:13, 79:23,
180:5, 88:14, 95:25,
98:13, 99:5, 107:6,
110:1, 110:10, 134:5
guess Iz[ - 24:25,
1130:17
guy [~l - 133:1
H
Hadley [zl - 92:21,
92:22
half[[ - 55:3
hand [i[ - 49:8
handle [~l - 42:14
handling [z[ - 43:16,
86:22
happy [z[ - 101:23,
102:20
142
Harrisburg Isl -
25:6, 26:24, 28:25,
29:14, 29:19, 82:2
hear iz] - 67:2, 123:6
heard h] - 5:25
hearing 12] - 40:24,
52:22
held ia] - 14:2,
25:18, 59:8, 61:25,
94:10, 97:7, 97:8,
99:1
hidden li] - 100:24
High [is] - 6:23,
40:24, 47:17, 48:1,
48:4, 63:1, 63:5,
170:24, 80:1, 98:3,
98:6, 99:2, 100:15
High-Spec hz] -
6:23, 40:24, 47:17,
' 48:1, 48:4, 63:1, 63:5,
70:24, 98:3, 98:6,
99:2, 100:15
higherh] - 107:22
Hill [~] - 5:18
hire [2) - 28:22,
133:8
hired ii] - 50:23
history Isl - 41:1,
43:15, 43:16
hoc li] - 119:10
holding ii] - 51:10
hour la] - 49:4, 55:3,
55:4, 127:22
hourly Is] - 13:5,
13:13, 13:19
hours [~] - 127:18
house ]i] - 30:9
Hummelstown Is] -
80:2, 80:9, 90:19
hypothetical Isl -
95:20, 107:9, 112:3
idea Is] - 15:9, 16:16,
41:24, 55:19, 82:5
identification ]~] -
7:18, 9:20, 20:17,
50:8, 54:3, 93:8,
134:16
identify is] - 4:12,
4:13, 8:1, 37:24,
116:14
II iz] - 4:6, 93:21
illegal iz] - 39:11,
83:18
imagine [i] - 44:25
impactlz] - 119:20,
120:9
impinge h] - 127:23
implicates [i] - 30:2
importance li] -
~I 80:24
' importanth]-
46:21, 47:6, 70:21,
70:22, 71:22, 72:2,
80:22
impression hl -
35:23
', improper [zj - 101:8,
124:22
improperly la] -
43:5, 70:23, 124:22
in-house li] - 30:9
Inc hsl - 18:19,
61:22, 79:14, 80:2,
80:9, 88:25, 89:7,
', 92:8, 93:19, 93:21,
98:3, 108:11, 133:17
include ia] - 77:24,
85:18, 118:12
included lil - 121:1
including lil - 57:13
income [2] - 67:23,
115:7
increase [i] - 125:4
Incs h] - 78:12
indeed [i] - 95:14
indicate li] - 110:12
indicated Iz] - 34:16,
76:4
indicating lil - 50:13
Indicating [i] - 51:11
individual i31- 4:13,
14:20, 113:13
individually Is] -
30:18, 50:12, 50:22,
50:24, 116:1
info li] - 54:21
information Ins] -
28:5, 34:3, 66:3, 79:8,
, 85:23, 86:4, 86:14,
86:19, 99:1, 101:9,
1, 105:23, 122:21,
'~ 123:2, 123:3, 123:15,
134:8
inheritance Is] -
', 38:25, 67:22, 67:25,
169:19, 97:4
inherited Iz] - 94:21,
94:25
inputhl-36:6
' inquiry h] - 127:11
inspect IU - 65:17
instance h] - 69:13
instances hl - 20:3
~, institutions hl -
115:1
instructozs]-10:4,
113:14, 14:23, 15:12,
!i 16:10, 22:2, 22:8,
122:15, 30:1, 30:8,
~, 32:8, 32:14, 33:4,
', 35:12, 37:9, 38:11,
38:18, 39:23, 42:16,
42:22, 43:19, 43:24,
44:1, 46:16, 47:14,
II 47:19, 48:15, 48:22,
55:15, 55:24, 56:23,
58:20, 59:1, 59:5,
59:10, 59:16, 59:24,
60:20, 61:18, 62:3,
62:14, 62:23, 63:3,
63:8, 64:20, 65:2,
65:15, 65:20, 66:1,
66:11, 66:20, 67:11,
69:6, 69:23, 70:10,
70:19, 71:8, 73:3,
~~ 75:1, 77:12, 79:22,
~~ 80:4, 80:10, 80:16,
~~ 81:2, 81:17, 82:18,
84:1, 84:7, 85:5,
85:18, 86:2, 86:11,
86:17, 86:24, 87:1,
88:4, 88:8, 88:13,
90:21, 94:13, 95:3,
', 95:24, 96:19, 97:11,
j 97:16, 98:7, 98:9,
I, 99:3, 99:4, 99:17,
99:20, 99:23, 99:25,
100:11, 102:23,
103:23, 104:6,
104:12, 104:19,
106:3, 106:7, 107:5,
107:18, 109:21,
110:9, 110:20,
', 110:22, 111:15,
115:17, 119:23,
121:18, 121:24,
', 124:6, 124:19,
124:24, 126:22,
128:12, 128:20,
133:10, 134:1, 134:3,
134:10
instructed [~] -
~I 30:12, 31:2, 39:8,
148:5, 79:25, 91:11,
~, 129:10
~ instructing [2] -
47:20, 105:16
~~ instruction Issl -
~I 41:3, 48:18, 65:7,
166:14, 71:1, 71:16,
I, 71:20, 71:24, 72:4,
II 73:10, 75:15, 77:21,
77:25, 78:3, 78:9,
li 78:14, 78:21, 79:7,
'i 84:11, 84:17, 84:21,
~ 85:21, 86:7, 88:21,
89:2, 89:16, 89:21,
~ 90:13, 91:3, 91:16,
91:21, 95:10, 104:16,
~i 104:23, 105:2, 105:5,
~I 105:9, 106:11,
106:18, 106:22,
107:24, 108:4, 108:7,
'~ 108:12, 108:17,
108:21, 108:25,
,__ ____
109:4, 109:8, 109:12,
~~, 109:16, 110:16,
~i 111:1, 120:12,
1132:10, 133:18
instructions Isl -
72:8, 73:14, 77:14,
89:9, 127:12
insurance Isl -
i 48:17, 48:21, 59:8
intending [i] - 129:6
intention Iz] - 98:9,
98:12
interest [~a[ - 22:11,
24:13, 28:7, 41:9,
~ 41:13, 91:14, 92:4,
~~~ 117:11, 117:12,
~, 117:16, 124:4,
124:17, 126:7, 128:10
interests lip] -
17:20, 19:7, 19:8,
19:14, 19:16, 19:17,
~ 93:14, 124:13,
124:15, 124:17, 132:1
interjecting h1-
76:7
interpose Izl - 33:13,
33:17
interpretation li] -
73:19
interrupt h] - 33:16
inventory p] - 28:4,
44:3, 44:19, 44:22,
58:19, 65:24, 66:9
investigation lal -
' 86:25, 87:14, 87:19,
87:23
involved lis] - 13:7,
13:10, 20:20, 20:23,
20:25, 21:25, 22:5,
25:21, 26:3, 26:19,
26:24, 27:2, 30:21,
30:23, 30:24, 35:7,
44:16, 85:22, 121:14
involvement ial -
27:5, 91:9, 119:8
involving 17] - 6:14,
24:12, 32:5, 51:6,
61:12, 98:3, 117:3
Irish Isi - 131:25,
132:3, 132:5
irrelevant las] -
22:22, 33:24, 36:14,
37:22, 37:23, 40:2,
46:9, 46:18, 57:11,
58:5, 58:7, 58:21,
62:15, 63:9, 64:13,
64:21, 65:3, 69:24,
73:23, 75:2, 75:5,
80:25, 81:18, 81:24,
82:20, 83:13, 83:15,
83:16, 83:25, 84:21,
84:24, 85:2, 85:25,
86:9, 90:22, 94:14,
95:10, 95:22, 96:25,
100:12, 106:4,
107:10, 110:2,
132:10, 133:11
IRS Ito] - 58:24,
~, 64:16, 64:18, 64:24,
65:5, 65:10, 67:18,
68:24, 69:11, 72:25,
73:7, 73:12, 73:16,
73:20, 73:22, 94:10,
106:16, 107:14,
107:21, 108:9
', issue iao] - 13:17,
13:21, 13:23, 13:24,
14:7, 21:6, 22:6,
22:23, 31:14, 32:11,
35:14, 37:17, 37:22,
38:3, 39:16, 47:4,
60:6, 68:19, 69:24,
i 79:21, 80:13, 83:13,
84:1, 86:1, 93:11,
i 93:12, 94:14, 97:23,
', 98:16, 100:13, 104:9,
115:9, 115:20,
117:14, 120:14,
120:15, 120:18,
121:4, 121:20, 124:23
issues [3~] - 11:22,
~I 14:6, 14:10, 16:2,
', 22:18, 22:21, 27:16,
33:11, 38:21, 38:22,
'i 40:2, 43:2, 62:6,
', 64:18, 65:14, 70:17,
71:11, 73:4, 74:1,
74:7, 75:11, 80:25,
85:11, 90:14, 94:1,
195:11, 95:21, 96:18,
I~ 107:12, 124:10,
133:12
issuing h] - 90:10
itself [31 - 53:14,
62:16, 66:2
J
Jacob's h ] - 127:21
JACOBS Isz] - 4:15,
8:18, 18:11, 18:13,
18:16, 25:12, 25:17,
50:3, 112:14, 113:9,
114:4, 114:13,
114:20, 115:21,
116:6, 117:4, 117:7,
117:8, 119:6, 120:6,
120:17, 121:13,
122:1, 122:12, 123:4,
123:16, 123:25,
124:11, 125:1,
125:10, 126:11, 127:8
', Jacobs [12] - 4:15,
101:18, 101:19,
101:25, 102:24,
111:17, 11122,
143
112:8, 112:16, 130:4,
130:18, 130:21
Januaries Iii - 24:25
January Isl - 24:25,
52:5, 53:5, 53:17,
89:12
Jenniferizl - 4:17,
4:18
Jimhl- 17:16
Joc Izl - 11:2, 25:9
joint 1z1 - 30:13,
123:9
jointly h1- 122:16
JOSEPH h1- 4:1
Joseph Izl - 4:11,
5:18
Jrhl-5:18
JRhI-4:1
judge Isl - 6:21,
22:17, 27:20, 41:2,
50:5, 127:14
Judge Isl - 6:22,
16:14, 55:22, 56:1,
75:18
Jud9e's [il - 22:17
justification h1 -
62:25
K
keep 121 - 21:19, 28:9
Keith Izl - 4:23, 4:24
kept Izl - 54:17,
54:18
Kim iszl - 24:24,
42:2, 42:5, 42:7, 55:7,
56:4, 59:22, 60:12,
60:15, 88:19, 92:6,
' 93:18, 93:20, 103:18,
109:6, 109:11,
109:15, 109:19,
109:23, 110:5, 110:7,
110:13, 110:19,
110:24, 111:4, 111:8,
111:13, 112:4, 130:7,
130:8, 132:2, 133:24
kind Iz] - 23:17,
61:13
Klein hsl - 25:6,
26:24, 31:9, 34:16,
45:1, 50:13, 51:19,
52:10, 52:19, 52:21,
82:11, 82:14, 119:2
knowing Izl -
100:17, 101:1
knowingly h] -
62:19
knowledge hsl -
17:9, 17:11, 31:1,
31:21, 31:24, 32:3,
32:16, 36:15, 56:25,
94:7, 114:21, 117:5,
126:18
knowledgeable hi -
17:3
' knowledged 11-
16:7
known lal - 27:25,
~' 80:1, 113:25, 130:19
', knows Izl - 15:16,
50:5
- -
L
__
lack h1 - 58:9
lacking lil - 79:19
lacks list - 29:22,
50:16, 51:25, 52:17,
62:22, 71:25, 81:1,
82:19, 85:10, 86:7,
90:8, 94:4, 95:20,
96:10, 118:22
Landrey 131- 131:22,
', 131:23, 132:4
LANDREYhI-
1131:24
Last 121- 12:20,
12:22
last Isl - 6:25, 12:12,
°, 12:19, 24:25, 57:14,
102:11, 104:18,
105:8, 105:15
law Isl - 12:4, 21:23,
24:12, 27:20, 29:7,
29:8, 79:1, 122:2
lawyer lal - 27:22,
145:23, 46:3
~~ lawyers 131- 33:7,
', 49:24, 96:8
', leaderhl - 39:5
learned h1- 127:20
least Isl - 33:7, 40:6,
43:7, 73:19, 96:4
leave h] - 101:24
Lebanon h1- 93:21
lefthl-120:19
legal Izol - 12:25,
13:19, 23:13, 23:14,
39:17, 41:7, 41:15,
46:8, 59:20, 86:10,
96:24, 106:23, 113:2,
113:10, 113:18,
114:6, 115:19, 121:8,
125:3, 129:3
legatees I~1 - 114:25
legislation Izl -
79:12, 106:10
legitimatelil - 70:25
less Izl - 28:7,
127:18
level lil - 14:24
Lewis Is31- 11:20,
12:25, 13:20, 14:1,
16:6, 21:12, 21:18,
21:24, 22:12, 28:24,
30:9, 30:17, 32:11,
32:22, 33:1, 39:20,
40:3, 40:4, 40:17,
41:7, 42:12, 46:24,
48:20, 49:16, 51:3,
152:3, 52:25, 53:21,
55:12, 55:18, 56:4,
57:21, 59:14, 59:20,
_- 60:25, 65:23, 69:3,
72:6, 73:24, 78:6,
178:22, 78:25, 79:11,
79:25, 80:13, 80:18,
81:7, 81:19, 82:15,
82:20, 82:23, 83:17,
84:4, 88:3, 88:8,
88:16, 88:23, 89:4,
I! 90:4, 90:15, 90:17,
90:23, 90:25, 91:13,
93:3, 94:19, 96:3,
96:7, 97:25, 100:4,
100:6, 100:8, 101:7,
1104:8, 105:8, 105:25,
109:18, 112:20,
i~ 112:24, 113:10,
113:17, 114:5,
114:12, 114:14,
117:21, 118:6,
II 118:18, 125:2,
1125:25, 126:19,
133:8, 133:14, 133:21
Lewis' Isl - 13:5,
17:3, 29:14, 29:19,
43:15, 53:12, 70:13,
70:25, 84:15
light hl-86:9
likelihood Izl -
125:3, 125:8
', likewise hl - 111:24
limits h1- 122:6
Linda Iz] - 105:20,
132:2
line Isl - 46:19, 51:8,
~ 51:10, 51:16, 54:6,
li 129:25
liquidate h1 - 91:1
I liquidated Isl - 57:9,
~I 66:25, 67:8, 106:1
'I liquidation lel -
~ 42:7, 55:7, 59:15,
~~~ 59:22, 60:11, 60:14,
109:15, 109:22
Lisa I81 - 5:3, 11:21,
25:7, 27:20, 54:9,
54:10, 104:22, 116:11
Lisa's h] - 54:16
listlsl - 49:18, 62:12
62:18, 65:23, 110:19
listed 13] - 54:16,
66:8, 66:13
listing h1- 62:25
lists hl-97:7
litigated h1- 20:1
~- _
litigation 17] - 24:8,
80:12, 98:3, 113:24,
120:1, 126:24, 129:12
LM I~1- 54:10
located Iii - 34:8
look Isl - 8:13, 25:1,
34:22, 50:25, 63:21,
98:5
looking Isl - 27:8,
36:1, 54:15, 72:22,
97:5
looks 121- 24:19,
25:5
loud Izl - 130:12,
131:7
173:20, 78:14, 83:17,
94:15, 101:17,
101:18, 112:17,
115:18, 129:15,
129:17, 134:4
matters 12x1 - 6:14,
' 11:22, 13:17, 19:6,
19:13, 20:1, 22:3,
24:2, 24:5, 24:8,
~' 33:20, 35:7, 51:5,
56:18, 70:12, 72:17,
76:12, 79:21, 101:24,
110:1, 110:2, 111:19,
114:10, 116:21,
119:3, 119:12,
126:25, 127:24
_ M _ Mawr [~1 - 5:19
_ _ _ _ MAWR i - 5' 19
mail h] - 51:21
mails Iii - 76:9
' man h1- 101:14
managed hl -
118:15
manifest h1- 58:9
manner h1- 118:14
Manning h1- 55:2
March Izl - 93:1,
~i 93:2
marital Isl - 24:13,
24:15, 115:2, 121:1,
', 121:3, 132:2
Mark h l - 7:16
mark Isl - 9:18,
127:22, 130:14,
130:17, 134:13
marked Izol - 7:17,
9:19, 20:11, 20:12,
I, 20:14, 20:16, 49:8,
49:9, 50:1, 50:3, 50:7,
52:18, 52:22, 53:22,
53:25, 54:2, 93:6,
93:7, 97:15, 134:15
market Isl - 71:18,
II 72:7, 73:13, 93:16,
108:16, 108:19
'~ marshal Izl - 37:6,
37:19
~ marshalling 131 -
143:21, 44:9, 44:12
I~ Martson Isl - 27:21,
28:11, 28:20, 28:22,
30:8, 30:12, 30:24,
131:2, 31:18
Massachusetts h1 -
11:5
masterlil - 106:1
matter 1271 - 4:7,
6:23, 17:10, 22:13,
28:9, 29:23, 35:9,
49:24, 50:14, 57:11,
66:4, 72:14, 72:16,
172:20, 73:17, 73:19,
__ L
[]
maximizing h1 -
1124:14
McKimmie 13] - 5:2,
25:10, 61:23
I mean Izol - 7:15,
10:14, 11:12, 20:25,
23:9, 42:25, 45:11,
82:18, 83:18, 101:5,
103:15, 103:20,
' 111:8, 111:12, 123:2,
125:13, 125:16,
125:20, 130:3, 132:20
meaning lil - 123:5
Meaning lil - 23:21
means h1 - 76:20
I meant Izl - 69:13,
1103:21
mechanics h1- 42:9
medication h1 - 6:3
meet 121- 106:14,
115:22
meeting hsl - 25:5,
26:15, 26:25, 27:13,
27:14, 37:6, 89:12,
92:11, 92:18, 117:1,
117:6, 132:14, 132:16
meetings lal - 88:10,
88:18, 116:20
members h1 -
117:12
memo I41 - 34:25,
35:22, 94:6, 132:17
memorandum Iz71 -
24:23, 25:5, 26:5,
26:16, 26:18, 26:25,
27:11, 31:11, 34:16,
34:20, 34:22, 35:5,
35:6, 35:9, 35:18,
35:20, 36:11, 37:5,
', 37:8, 50:12, 93:4,
', 128:16, 129:1, 129:3,
131:4, 132:15
memory I~1 - 119:4
memos Iii - 21:22
mentioned Izl - 56:6,
144
75:7
mentioning li] -
110:23
merge li] - 79:12
met ]a] - 81:6,
112:15, 122:18,
122:20
method h] - 74:24
Middle (i] - 93:19
mighthi] - 21:22,
36:7, 75:6, 113:25,
' 116:9, 119:15,
119:25, 120:15,
126:16, 130:24
million ]a] - 101:1,
108:6, 108:10, 108:14
mine li] - 25:7
minimize is] - 125:2,
125:8, 126:1, 126:16,
126:20
minimized h] -
127:6
minority iz] - 117:14,
' 118:4
minute Izl - 89:7,
118:3
minutes h] - 49:4
misrepresented h] -
76:11
misunderstanding
[~] - 75:12
MLB Iz] - 12:6, 12:8
MN h]-54:20
moment Izl - 34:8,
101:5
money h] - 110:13
month li] - 21:4
Moreover [2] - 73:22,
80:12
Morgan h isi - 5:3,
11:19, 11:21, 12:25,
13:5, 13:20, 13:25,
16:6, 17:3, 17:8,
21:12, 21:18, 21:24,
22:12, 25:7, 28:24,
29:14, 29:19, 30:9,
30:17, 32:11, 32:22,
33:1, 39:20, 40:3,
40:4, 40:17, 41:7,
42:12, 43:15, 46:24,
48:20, 49:16, 51:3,
52:3, 52:25, 53:12,
53:21, 54:9, 54:10,
54:23, 55:12, 55:18,
56:4, 57:21, 59:14,
59:20, 60:25, 65:23,
69:3, 70:13, 70:25,
72:6, 73:24, 78:6,
78:22, 78:25, 79:11,
79:25, 80:13, 80:15,
80:18, 81:7, 81:19,
82:15, 82:20, 82:23,
83:16, 84:4, 84:14,
88:3, 88:7, 88:16,
88:23, 89:4, 90:4,
90:15, 90:17, 90:23,
90:25, 91:13, 93:3,
94:18, 96:2, 96:7,
97:25, 100:4, 100:6,
100:7, 101:7, 104:8,
104:22, 105:7,
105:25, 109:18,
112:20, 112:24,
113:10, 113:17,
114:5, 114:12,
114:13, 116:11,
117:21, 118:6,
118:18, 125:2,
125:25, 126:19,
133:8, 133:14, 133:21
Morgan's li] - 81:12
morning iai - 4:5,
5:4, 27:11, 107:18
most Isl - 15:21,
16:7, 17:2, 17:9,
40:24, 102:18
most-knowledged
]i] - 16:7
mother Izl - 34:1,
46:25
motion iii] - 10:15,
11:12, 11:13, 15:13,
16:2, 18:24, 47:1,
47:24, 58:6, 81:1,
95:5
Motion Isi] - 14:13,
15:20, 18:17, 22:4,
40:5, 43:3, 46:18,
46:20, 57:14, 57:18,
62:7, 65:14, 69:25,
70:18, 71:12, 73:24,
75:8, 79:8, 88:7,
90:14, 94:15, 94:16,
95:11, 95:22, 96:17,
97:24, 104:7, 106:5,
121:20, 124:10,
133:12
motions Izl - 111:23,
134:12
move isl - 10:19,
48:6, 99:6, 99:9,
101:22
Mr Issl - 5:16, 9:9,
9:25, 10:5, 10:8,
11:20, 14:11, 16:5,
17:18, 18:2, 18:7,
20:19, 22:21, 23:1,
26:8, 28:11, 28:13,
28:21, 28:22, 30:8,
30:12, 30:24, 31:2,
31:18, 33:12, 33:22,
34:12, 38:13, 49:17,
50:11, 50:13, 52:10,
52:18, 52:21, 53:2,
53:15, 63:23, 63:24,
64:8, 68:6, 70:15,
174:2, 74:18, 75:6,
75:7, 75:20, 76:3,
76:4, 76:20, 77:8,
'I 78:17, 86:8, 87:8,
89:11, 92:25, 94:18,
95:14, 96:2, 96:11,
96:15, 96:21, 97:4,
101:3, 101:18,
1101:19, 101:25,
~, 102:24, 102:25,
', 103:4, 103:11,
105:10, 109:20,
~ 109:21, 110:21,
111:9, 111:17,
111:22, 112:8,
112:15, 114:12,
115:9, 116:17,
121:12, 122:18,
123:7, 127:4, 127:21,
130:4, 130:18,
130:21, 132:21,
' 134:18
MRA hl - 106:2
MS [21 - 4:18, 77:3
MUMMA Issz] - 4:5,
4:17, 4:20, 4:23, 5:1,
5:5, 5:8, 5:15, 7:9,
7:16, 7:19, 7:25, 8:7,
' 8:8, 8:19, 8:22, 9:2,
9:18, 9:24, 10:7,
10:21, 10:25, 11:6,
11:13, 11:16, 12:23,
13:6, 13:19, 14:3,
14:15, 14:19, 14:25,
15:8, 15:15, 15:21,
16:4, 16:13, 16:18,
16:21, 16:25, 17:1,
17:13, 17:16, 17:17,
17:25, 18:5, 18:8,
18:10, 18:12, 19:2,
19:15, 19:21, 20:4,
20:13, 20:18, 21:10,
21:17, 22:5, 22:10,
22:25, 23:6, 23:11,
23:16, 23:21, 23:24,
24:21, 24:22, 25:15,
25:19, 26:1, 26:13,
27:3, 27:10, 28:14,
28:16, 29:9, 29:16,
29:25, 30:7, 31:17,
131:22, 32:1, 32:10,
' 32:21, 33:9, 33:15,
34:5, 34:9, 34:14,
35:16, 36:1, 36:4,
36:17, 37:3, 37:13,
37:18, 37:23, 38:3,
38:8, 38:22, 39:5,
39:10, 39:15, 39:19,
39:25, 40:11, 40:23,
41:4, 42:18, 42:23,
43:20, 44:2, 44:8,
44:17, 44:23, 45:8,
45:12, 45:16, 46:5,
46:14, 46:21, 47:6,
47:11, 47:13, 47:16,
47:20, 47:25, 48:3,
48:8, 48:11, 48:16,
48:19, 48:25, 49:7,
49:10, 49:14, 50:2,
50:10, 50:19, 52:1,
53:1, 53:8, 53:12,
53:18, 54:1, 54:5,
55:9, 55:16, 56:3,
56:12, 56:19, 57:3,
57:20, 57:24, 58:3,
58:7, 58:14, 58:18,
58:23, 59:3, 59:7,
59:13, 59:19, 60:10,
60:24, 61:5, 61:9,
61:20, 62:4, 62:11,
62:17, 62:24, 63:4,
63:11, 63:15, 63:17,
63:24, 64:1, 64:6,
64:10, 64:15, 64:23,
65:4, 65:8, 65:16,
65:22, 66:6, 66:12,
66:16, 66:21, 67:16,
68:7, 68:10, 68:12,
68:16, 69:9, 69:15,
69:20, 70:2, 70:20,
71:5, 71:13, 71:17,
71:21, 72:1, 72:5,
72:10, 72:14, 72:24,
73:6, 73:11, 73:15,
74:9, 74:17, 74:23,
75:5, 75:16, 75:23,
76:16, 76:19, 77:4,
77:6, 77:7, 77:16,
77:22, 78:1, 78:5,
78:10, 78:18, 78:24,
79:3, 79:10, 79:24,
80:6, 80:17, 81:4,
81:10, 81:20, 82:3,
82:22, 83:1, 83:6,
83:10, 83:14, 83:18,
83:21, 84:3, 84:8,
84:13, 84:18, 84:23,
85:6, 85:13, 86:3,
86:12, 86:18, 87:5,
87:10, 87:16, 88:9,
88:17, 88:22, 89:3,
89:10, 89:17, 89:22,
90:3, 90:9, 90:16,
90:24, 91:7, 91:12,
91:17, 91:22, 92:13,
92:20, 93:9, 93:25,
94:9, 94:17, 95:6,
95:13, 96:1, 96:20,
97:3, 97:19, 98:1,
98:20, 98:24, 99:9,
99:14, 99:18, 99:22,
99:24, 100:2, 100:9,
100:14, 100:21,
101:7, 101:14, 102:2,
102:3, 102:8, 102:19,
102:25, 103:10,
', 103:17, 104:3,
104:10, 104:14,
~'i 104:17, 104:21,
', 104:24, 105:3, 105:6,
105:13, 105:18,
' 106:8, 106:12,
106:19, 107:1, 107:7,
107:13, 107:20,
107:25, 108:5, 108:8,
108:13, 108:18,
108:22, 109:1, 109:5,
109:9, 109:13,
109:17, 110:4,
110:11, 110:17,
111:3, 111:10,
111:14, 112:10,
127:20, 128:1, 128:7,
128:15, 128:25,
129:5, 129:8, 129:19,
130:13, 131:2,
131:11, 131:16,
132:12, 132:18,
132:23, 133:13,
133:20, 134:7,
134:13, 134:19
Mumma po] - 4:6,
4:7, 4:16, 5:3, 11:21,
11:23, 18:19, 24:24,
25:7, 25:10, 52:18,
161:23, 62:1, 70:15,
75:7, 76:3, 76:4,
77:10, 80:8, 80:14,
ii 93:14, 93:19, 93:20,
94:22, 94:25, 95:2,
95:17, 96:11, 101:3,
~I 103:4, 103:19,
~, 105:10, 105:20,
~, 109:6, 109:10,
' 109:20, 110:7,
110:21,111:5,111:9,
112:17, 112:21,
113:19, 114:7,
114:23, 115:7, 115:9,
116:11, 119:9,
119:21, 120:21,
121:22, 122:14,
122:18, 128:9,
128:18, 128:22,
129:4, 129:9, 129:11,
130:7, 130:8, 130:19,
130:24, 132:7,
'~ 132:14, 132:21,
134:18
Mumma's Izo] - 26:8,
L 27:25, 28:21, 76:20,
78:17, 92:25, 94:23,
95:8, 115:11, 116:4,
116:17, 117:23,
120:9, 121:2, 121:11,
121:12, 123:7, 124:8,
127:4, 129:20
mutually ]i] - 122:16
145
N
name [io[ - 4:5, 5:17,
40:20, 41:23, 49:22,
49:23, 51:1, 52:20,
54:16, 75:7
named [ii - 40:23
names [i [ - 96:13
narrowed [i[ - 74:4
nature [al - 6:19,
10:19, 24:17, 41:12
necessary [il - 96:9
need [sl - 20:25,
30:5, 37:25, 47:2,
48:6, 53:15, 98:18,
111:19, 134:12
needed [si - 29:17,
' 30:14, 106:16
negotiate [zi -
' 131:23, 131:24
negotiating [~] -
132:4
negotiation [~] -
130:22
negotiations [i[ -
91:23
never[isi - 10:22,
31:2, 50:11, 50:22,
50:23, 91:7, 94:6,
' 122:18, 122:20,
130:17, 130:20,
' 130:22
Nevertheless [i] -
28:8
new [el - 52:23,
52:24, 57:17, 80:8,
88:24, 90:10, 127:13
New [il - 92:23
nextiio[ - 21:3, 37:6,
39:7, 39:18, 48:7,
48:10, 55:4, 103:4,
120:20, 131:22
Nine [s[ - 93:18,
108:20, 108:23,
108:24, 109:3
Ninety [al - 93:18,
108:20, 108:24, 109:3
Nomack la[ - 99:22,
99:24, 100:3, 100:6
None iil - 57:17
none [z[ - 96:14,
96:16
nonfactual [~[ -
65:12
normal [i] - 41:25
Nos [~1 - 134:15
note [s[ - 36:9,
52:17, 78:14, 91:3,
113:23, 121:21
noted [i[ - 93:13
notes [i1 - 60:17
nothing p[ - 15:20,
28:2, 46:12, 46:19,
' 52:23, 57:17, 62:5
notice [zl - 7:23,
7:24
', Notice [~] - 7:11
noticed Isi - 63:10,
' 64:22, 65:13, 66:5,
97:5
', notification [i] -
' 98:12
notwithstanding [ii
' -41:15
November [U -
129:21
number [si - 17:9,
29:23, 51:8, 54:12,
97:10
numeral I~[ - 18:23
numerous [zi -
' 80:11, 91:5
97:16, 104:5, 114:9,
', 115:16, 119:23,
~ 121:17, 124:19,
126:21, 128:20
objected Izi - 11:8,
' 23:20
~' objecting [ii - 10:1
Objection Issi - 7:6,
7:13, 10:3, 13:2,
~ 14:22, 17:22, 19:18,
21:13, 22:1, 22:14,
123:3, 25:23, 26:21,
~I 27:6, 29:11, 32:7,
~I 33:3, 35:11, 44:11,
44:20, 45:10, 46:8,
48:14, 48:22, 50:15,
51:24, 52:16, 55:14,
55:23, 59:16, 60:19,
62:2, 62:14, 62:21,
63:7, 64:19, 65:1,
_ ~ 65:11, 66:10, 69:5,
0 69:22, 80:3, 80:23,
~, 81:16, 82:17, 84:6,
~ 85:1, 85:9, 85:20,
O'CONNOR [ii - 4:1
O'Connor [asi - 4:11,
5:16, 5:18, 10:8,
11:20, 16:5, 17:18,
20:19, 23:1, 28:13,
33:22, 34:12, 49:17,
50:11, 53:2, 53:15,
63:23, 63:24, 64:8,
68:6, 74:18, 75:20,
77:8, 87:8, 94:18,
95:14, 96:2, 96:21,
'~ 97:4, 103:11, 109:21,
112:15, 114:12
O'Connor's [sl -
22:21, 86:8, 96:15
O'Keefe Izi - 82:4,
82:11
oath [i] - 5:11
', Object [isl - 29:21,
143:23, 45:4, 63:2,
165:25, 66:19, 73:2,
83:9, 96:23, 122:8,
122:24, 124:5, 128:11
object [ssi - 10:8,
110:12, 11:1, 13:14,
', 15:4, 15:11, 16:9,
17:5, 19:10, 21:5,
29:5, 31:16, 31:19,
36:21, 37:9, 39:23,
', 41:21, 42:15, 42:21,
45:17, 46:16, 47:14,
47:18, 49:20, 56:23,
58:17, 58:20, 59:1,
59:5, 59:10, 59:24,
61:18, 64:12, 65:19,
67:10, 70:10, 79:18,
81:23, 87:11, 88:13,
~' 90:2, 92:15, 94:12,
95:3, 96:10, 97:11,
li 87:1, 88:4, 90:20,
~, 94:3, 95:19, 102:6,
', 102:15, 103:13,
113:8, 118:22, 121:7,
123:11, 123:21,
125:5, 126:4, 133:10
objection [aoi -
10:11, 10:14, 10:15,
10:23, 11:2, 19:23,
133:14, 33:18, 71:15,
li 73:9, 77:20, 77:25,
78:3, 78:8, 78:13,
78:20, 79:2, 79:6,
' 84:12, 84:16, 84:20,
' 86:6, 88:20, 89:1,
89:8, 89:15, 89:20,
90:1, 90:7, 90:12,
91:2, 91:15, 91:20,
95:9, 107:16, 107:23,
108:3, 110:15,
120:12, 132:9
' Objections [~] -
18:18
objections [a[ -
~ 10:17, 43:2, 64:24,
1124:9
' obligation [ai -
106:14, 107:9,
115:13, 122:3
obligations [z] -
'I 92:11, 92:19
' obviously [31-
102:23, 114:9, 127:22
occur [i] - 132:8
occurred [z[ - 69:8,
117:6
~ occurring [z] -
' 60:23, 75:4
October r~i - 1 13
11:4
offer [2[ - 108:10,
108:14
offered [i[ - 14:11
office [~o[ - 10:1,
11:7, 28:12, 28:25,
29:4, 29:7, 29:14,
29:19, 76:17, 82:2
Officer/Director[i[ -
54:21
offices [~[ - 92:23
Oler [zl - 6:22, 16:14
Oler's [i[ - 75:18
omission [il - 62:20
once [zi - 83:11,
83:19
one [z~l - 17:10,
18:25, 22:12, 29:2,
29:3, 33:1, 33:10,
34:6, 35:6, 47:21,
51:7, 51:11, 52:8,
55:3, 55:4, 58:12,
61:12, 61:16, 61:17,
94:24, 101:23,
121:15, 121:22,
127:13, 131:7, 131:9
One lii - 58:7
ones [~] - 83:2
open lil - 43:13
operating [i[ - 35:25
opinion [zi - 78:19,
78:21
opposed [ai -
', 115:14, 120:20,
121:16, 126:24
i~ option [~] - 131:20
order [si - 22:17,
~ 43:7, 79:12, 101:10,
' 126:20
Order lai - 9:10,
9:12, 9:15
original [zi - 107:3,
' 108:2
originally [zi - 10:16,
'~ 89:23
Orphans' [al - 4:8,
6:14, 29:24, 44:22
otherwise [zl - 10:6,
~I 128:13
', outcome [ii - 62:10
outlined [il - 95:11
outright [i] - 121:3
~ overall [i[ - 68:21
'~ overarching [ii -
34:7
overbroad [~01-
15:5, 17:7, 17:23,
' 19:11, 19:24, 36:22,
45:18, 58:22, 87:4,
92:16
overcharged [~[ -
14:16
owed h [ - 24:13
' own Isi - 30:9, 38:15,
109:6, 109:10, 111:11
owned [~zi - 40:14,
56:17, 56:20, 56:21,
57:5, 57:8, 60:17,
93:14, 93:17, 108:23,
111:7, 121:2
owners [~] - 109:3
ownership [si -
57:22, 58:11, 117:10,
117:15, 118:4, 118:5,
1124:15
' owns [zi - 93:19,
' 93:21
__
P
' p.m [~[ - 134:25
! PA [i1-5:19
' package [zl - 18:24,
50:4
page [s[ - 8:13, 8:15,
51:9, 82:7, 97:9,
129:23
paid [z[ - 36:5, 88:3
paper [ii - 54:7
papers [sl - 28:4,
', 55:2, 62:6, 105:12,
111:23
paperwork [i] - 96:8
paragraph [jai -
11:10, 11:17, 18:2,
18:9, 18:10, 18:22,
18:23, 27:18, 39:15,
93:10, 131:8, 131:12,
131:18
Paragraph [~[ -
11:19
paragraphs [si -
175:8, 75:9, 75:13
' parallel [i] - 126:8
parameter.. [i[ -
127:1
Park li[ - 93:19
part [s[ - 48:20,
' 57:12, 66:8, 74:1,
', 82:6, 82:7, 91:18,
121:6, 122:3
participate [31 - 44:9,
' 68:4, 68:13
', participated [zi -
96:3, 113:1
participating [s[ -
31:8, 34:24, 91:18
', particulars[ -
40:19, 74:19, 118:2,
125:25, 131:8
particularly [z1-
74:11, 86:9
parties [a1 - 17:19,
61:14, 111:25, 134:11
partly [i1- 45:25
146
partner lel - 11:19,
12:8, 12:9, 12:10,
25:6, 81:12, 82:1
party [z] - 40:24,
76:23
pass Iz] - 120:19,
', 121:11
passed h] - 120:22
past is] - 17:19,
106:6, 127:22
PaY [3] - 15:1, 95:1,
132:6
paying ]a] - 4:20,
5:5, 5:8, 94:24
pays Is] - 14:20,
15:3, 15:7
PC [~] - 82:12
pending liz] - 13:15,
14:13, 57:18, 88:7,
90:14, 94:14, 94:15,
95:5, 95:22, 96:17,
97:24, 129:17
Pennsy iia] - 60:15,
61:22, 78:11, 79:13,
79:14, 87:7, 87:17,
87:18, 88:24, 89:6,
92:8. 108:11, 133:17,
133:23
Pennsylvania [az] -
4:9, 24:12, 40:15,
41:18, 42:4, 45:2,
45:13, 45:14, 55:17,
59:22, 60:12, 60:15,
60:18, 63:12, 63:18,
63:21, 64:4, 64:6,
65:6, 66:17, 66:23,
67:6, 67:22, 69:11,
69:19, 79:16, 80:19,
81:14, 87:14, 87:20,
87:25, 88:11, 88:12,
90:19, 91:1, 92:4,
93:18, 95:15, 96:4,
107:14, 109:23,
110:24
people Is] - 30:9,
118:18, 130:1
perceive Iz] - 23:11,
40:10
perceived h] - 23:14
percent [a] - 89:19,
93:21, 119:22, 120:10
perception le] -
35:13, 35:23, 40:10,
40:11, 127:17
performed lai -
12:13, 12:19, 23:15,
51:3
perhaps h] - 127:25
period is] - 24:17,
30:20, 53:5
permit (21 - 43:8,
112:8
permitted [21 - 74:8,
111:22
persist Izl - 98:11,
110:25
person la] - 16:7,
17:3, 119:3, 123:6
personal Iz~] -
31:21, 31:24, 32:3,
32:16, 55:25, 56:25,
83:14, 83:16, 84:25,
85:8, 85:18, 86:4,
86:8, 86:14, 86:19,
', 87:13, 87:19, 119:4,
122:4, 124:17, 126:18
personally [i~] -
51:6, 63:23, 63:24,
164:8, 67:13, 68:6,
' 87:8, 113:1, 116:7,
', 117:7, 119:16
Personally h1- 68:7
persons I~1 - 119:1
pertain iz] - 24:9,
97:23
pertaining I~1 - 62:7
pertains Iz] - 57:1,
112:4
Perusing hs] - 7:21,
7:22, 9:21, 9:23,
11:14, 11:15, 18:6,
18:15, 18:16, 19:1,
25:2, 49:13, 54:4,
', 93:5, 131:14
Petition Is] - 13:25,
', 28:2, 79:21
petition isi - 14:8,
33:25, 38:15, 39:15,
40:2, 73:4, 84:22,
86:1, 129:18
phone [a] - 31:8,
31:10, 34:24, 53:2
phrased li] - 33:8
piece h] - 54:7
place Is] - 4:10,
', 21:11, 21:16, 100:18,
', 101:2, 133:22
plan la] - 42:13,
42:19, 91:19, 109:18,
116:4, 116:17,
117:23, 118:11
PIaY [31- 48:20,
'~, 68:23, 91:18
'~, plead [i] - 14:8
pleading hl - 96:18
pleadings Iz] -
22:19, 62:7
II point Izo] - 23:7,
127:5, 55:8, 55:10,
57:19, 61:15, 69:24,
74:18, 86:15, 92:12,
97:13, 98:19, 99:7,
1101:16, 101:19,
I~ 102:22, 111:17,
112:6, 121:18, 126:22
points h1 - 70:7
policies Is] - 48:17,
48:21, 59:8
portion li] - 5:8
posed iz] - 60:3,
122:6
position Is] - 34:2,
38:7, 39:3, 78:17,
94:19, 99:10, 101:6,
101:8, 121:22
', positions la] - 33:19,
~~ 33:21, 112:1
possibility Iz] -
125:21, 126:1
I possible Isi - 28:10,
', 122:5, 122:15, 123:8,
1125:17, 131:20
ICI possibly Is] - 22:7,
52:24, 62:9, 78:22,
!, 104:8
potential [31-
112:18, 119:20,
125:14
power iz] - 119:22,
120:11
practice f31- 29:8,
29:14, 45:13
it Practice h1 - 45:15
~, practicing hi - 12:4
I preclude [i] - 114:1
~~, prefer [~] - 20:14
I, prejudice [i] - 41:14
~', premise [i] - 30:11
I preparation Is] -
68:4, 68:14, 68:20,
68:21, 97:23
prepare 17i - 31:5,
45:22, 45:24, 59:14,
100:10, 105:25,
128:16
prepared lio] - 26:6,
26:15, 26:25, 46:15,
61:1, 79:11, 88:24,
'I 89:5, 98:21, 109:24
II prepares hi - 45:9
preparing h1- 46:12
prerogative [~] -
74:3
prescribed h1 -
' 106:24
present Is] - 11:20,
~ 31:13, 51:5
presented Is] - 21:6,
22:3, 22:23, 22:24,
84:21, 89:13
presided h1 - 89:11
presumably iz] -
56:2, 97:15
presumel~] - 5:25
prevent [i] - 46:12
prevents [~] - 114:18
previous lai - 8:7,
25:20, 77:14, 97:20
previously h U - 6:6,
6:13, 26:2, 49:9,
59:12, 59:17, 66:15,
82:16, 110:3, 114:11,
134:6
primary is] - 104:25,
115:2, 115:6
principal i~] - 115:11
private [~ 1- 27:23
privilege Isl - 30:3,
128:25, 129:14
privileged Is] -
22:22, 85:23, 86:5,
128:13, 128:23,
132:11
Pro iz] - 4:6, 76:5
probate l~] - 36:19
Probate ii] - 28:1
problems li] -
126:16
procedure ii] - 46:4
proceed Isl - 102:24,
103:6, 127:15
proceededli]-
112:2
proceeding lis] -
4:6, 6:19, 28:18,
35:25, 40:20, 63:9,
64:22, 66:3, 67:11,
74:16, 75:3, 76:5,
76:7, 78:23, 90:23,
101:21, 131:22,
131:24
proceedings ia] -
60:4, 60:22, 61:12,
111:21
proceeds [~] - 111:6
produce Izi - 21:23,
35:8
produced Iz] - 35:6,
85:17
product ii] - 129:15
production [i] -
85:14
professional la] -
113:15, 115:12, 119:8
prohibited li] -
89:24
proper Is] - 35:8,
38:9, 70:22
properly Is] - 32:24,
126:14, 127:5
properties [i] -
106:2
property l~] - 41:9
proposel] - 75:18
protected Izi -
85:24, 128:23
protection i~] -
129:14
Protective 131 - 9:10,
9:12, 9:14
provide ia] - 59:20,
73:18, 113:10
' provided is] - 13:20,
24:1, 60:1, 96:12,
113:18, 114:6,
119:10, 129:3
providing 131 -
19:12, 113:2, 119:13
publically iz] -
113:24, 113:25
publicity [~] - 27:24
purchase Iz] -
108:15, 131:25
purported li] - 73:24
purportedly h] -
69:14
purpose lis] - 5:12,
14:1, 22:16, 29:4,
29:8, 34:19, 34:23,
39:12, 40:19, 60:21,
62:20, 80:7, 84:5,
i 84:10, 90:10, 112:6
'~ purposeful h1 - 58:8
~ purposely h] - 74:12
purposes iz] - 47:1,
113:5
pursue Iz] - 98:17,
98:18
put Is] - 16:14,
28:19, 38:4, 58:16,
58:25, 62:8, 96:8,
100:18, 101:10
Q
', quantify h] - 17:11
Quarries i31- 80:2,
80:9, 90:19
~~ Quash h] - 18:18
~, QUESTION h] - 67:6
questioning Iz] -
20:15, 46:19
questionnaire Iz] -
130:3, 130:4
questions Iss] -
5:10, 10:4, 10:18,
', 10:19, 34:6, 39:4,
40:22, 46:18, 60:2,
69:1, 69:2, 69:16,
69:18, 73:25, 74:15,
77:14, 86:23, 97:17,
98:8, 98:10, 98:14,
', 99:4, 99:13, 101:18,
102:1, 103:1, 109:22,
110:23, 111:18,
111:22, 112:9,
112:17, 127:8,
127:13, 127:21,
127:24, 134:4,
134:18, 134:20
quick [~1 - 97:1
quickly [i] - 131:20
quite li] - 120:4
quote Iz] - 27:1, 28:3
147
quotes i2] - 27:2, ___
100:16 _ __
73:4, 96:16, 104:8
153 13, 55:22, 55:25,
77:17, 77:23, 84:5,
28:4 recollection [i7) - related [s) - 24:7, 80:14, 112:18, 113:2, 97:5, 97:18, 97:22,
8:5, 21:8, 27:12, 97:22, 113:12, 1113:11, 113:18, 97:23, 98:10, 99:15,
R 30:22, 31:13, 34:24, 113:20, 114:8, 114:6, 133:15 99:19, 100:17,
-- -- - 35:2, 45:1, 51:5, 116:21, 118:20, 119:9 representations iz) - 100:19, 106:17,
56:18, 81:8, 94:6, relates i31- 37:25, 47:7, 80:19 1106:21, 107:3, 108:2,
R-2 [i) - 49:8 g6:6, 116:18, 116:25, 69:8, 69:10 Represented [i) - 110:18
R-3 iz) - 53:22, 82:7 118:1, 119:4 relating [ia) - 36:10, 102:9 '~, returns iis) - 67:23, '
R-5 [i) - 49:11 record ia2) - 4:12, 70:12, 71:11, 96:12, represented is) - ', 68:3, 68:10, 68:14,
raise [~) - 38:16 5:17, 8:1, 10:18, 197:17, 97:24, 98:10, 116:6, 17:19, 30:17, 68:20, 68:22, 68:24,
raised (s) - 37:17, 11:18, 16:19, 16:20, ~ 109:22, 110:23, ~ 30:19, 50:22, 112:20 69:4, 73:8, 82:13,
38:12, 64:18 ', 16:22, 16:24, 18:17, 116:3, 116:16, representing is) - 82:16, 82:24, 82:25,
Ralph iai - 4:14, ' 25:14, 25:18, 27:18, ~! 117:22, 119:11 ~I 15:23, 22:12, 28:20, 83:8, 85:8, 100:10
4:15, 112:16, 130:4 33:21, 36:10, 37:25, relation la) - 85:3, 34:21, 35:17, 76:3, II reveal [i) - 28:2
rates [z] - 13:5, 14:6 48:22, 52:2, 52:3, 88:15, 101:5 77:3, 77:4 '~ revealing [i) -
rather [3] - 24:8, 52:9, 52:11, 52:18, relationship ia) - request Iz) - 76:21, 1114:18
106:24, 124:23 53:6, 53:7, 53:8, 56:1, 13:16, 103:12, 93:23 review is) - 34:19,
I ratification h] - 57:13, 67:4, 75:16, 103:16, 103:18 ! requested [i) - 28:9 49:17, 58:15, 59:8,
89:14 75:17, 75:23, 75:24, relatively [~) - Requests [i) - 18:18 85:14, 99:5
ratified [i) - 89:19 ' 76:1, 82:9, 97:1, ~ 101:20 I require [i) - 73:12 ', reviewed [i) - 85:16
RE [31 - 54:20, 54:21, 97:14, 121:21, !, relevance Is) - required [3i - II
reviewing h] - 34:15
552 129:24, 130:13, 47:23, 57:18, 67:11, 106:20, 107:2, 133:16 I
revolves [~) - 35:9
read izs) - 11:17, 131:7, 131:17 87:2, 124:9 requirements 13] - ', rights [~) - 112:1
18:1, 26:5, 27:11, recordation h] - i relevant ha) - 35:14, 58:24, 59:4, 106:10 ring [~) - 39:5 ',
27:18, 38:15, 41:17, 52:7 35:17, 37:16, 37:18, i reserve h] - 111:25 Road [i) - 5:19
54:6, 54:22, 55:3, recording i2] - ~ 42:25, 43:10, 43:18, residuary Is) - 15:6, Robert iz2) - 4:6, 4:7,
67:4, 70:4, 72:11, ' 31:12, 31:15 ~, 47:3, 47:9, 78:22, I
!~ 15:10, 115:3, 121:5, 11:23, 62:1, 77:10,
72:19, 78:19, 78:21, records [~ i) - 21:12, 100:14, 119:12, ' 121:10 ~~ 80:7, 93:20, 94:23,
82:9, 93:10, 97:9, 21:18, 21:21, 27:4, 128:14, 129:17 respectln) - 12:13, ~', 95:2, 95:17, 109:6,
129:20, 129:24, .27:9, 36:5, 36:11, reliefii)- 103:8 12:19, 13:1, 24:2, ' 109:10, 110:6, 111:5,
', 130:11, 131:3, 131:5, 51:4, 54:17, 79:12, ', remainder [~) - 24:12, 41:8, 41:11, 112:21, 113:19,
131:6, 131:16 79:16 ~i 115:8 142:4, 43:15, 46:25, 114:7, 114:23, 116:4,
reading is) - 52:2, recused [i) - 41:2 I remaining izi - 60:8, 60:14, 67:13, 117:23, 119:8, 122:13
94:8, 97:13, 130:8, redeem h] - 96:22 24:14, 95:18 68:18, 73:23, 120:16, Rock [i) - 93:21
130:15 ' redemption Is) - remains h] - 103:22 134:12 role iz) - 68:23, 76:2
ready [i) - 24:20 8724, 88:2, 95:16, remember is) - 8:23, responded [i) - 60:3 ~ Roman hl - 18:23
real iio) - 38:23, 96:3, 96:9, 100:19 24:18, 27:14, 34:15, response hI - 70:18 Ronon Iz) - 133:9,
58:25, 81:8, 118:14, referlsi - 75:7, 56:14, 115:1, 132:22, responsibility [i) - 134:9
', 122:14, 122:23, ', 77:18, 128:2 1132:25, 133:4 113:15 Round [i) - 5:18
123:8, 123:20, 124:1, referenced iil - 75:9 removed h] - 90:11 responsible Iz) - routine [~) - 46:3
124:14 !, referral [~) - 13:10 ~, rendered [i) - 24:17 ~~ 40:24, 68:21 ~ rule f3] - 14:9, 22:17,
realize hl - 93:23 referred iz) - 22:17, rendering hl - 122:2 ', rest [i) - 54:22 1113:21
really [i) - 121:19 g3:2 reorganization [i) - restrictions [3i - rules p] - 35:24, ',
reason ia) - 6:4, referring )s) - 18:4, 56:16 89:6, 90:5, 90:11 73:16, 73:17, 73:20,
35:1, 49:5, 66:13 44:21, 67:24, 116:8, ' repeat iz) - 5:21, restrictive ii] - 95:16 73:22, 103:8, 106:25
reasonably h] - 1125:24, 127:3 114:2 ~ Restructuring [i) -
~ rulings [i) - 60:4
125:18 ' refers [i) - 41:24 repeated h] - 30:6 54:20 I run [i) - 126:13
reasons [~) - 134:5 reflected [i) - 52:20 rephrase 131- 5:21, restructuring [i) - running la) - 38:23, ~,
recanti~) - 25:20 ~I reflecting h] - 51:2 32:9, 36:24 55:12 49:1, 103:1, 103:2
receipt [~) - 9:3 ~I refresh i2i - 8:5, report [U - 70:25 result isi - 30:13, Ruth i3] - 99:22,
receivable hl - 27:12 ' Report Iz) - 51:9, 41:6, 74:6, 94:23, ~!~ 99:24, 100:3
60:17 refused [i) - 69:14 82:8 126:2 ' i
receive ia) - 8:14, ~ refusing [i) - 69:2 reported Iz) - 108:2, resulted [~) - 52:7 S
122:16, 122:21, 123:2 ~, regard i2) - 70:14, 108:9 retrieve ii] - 83:7 ---
received is) - 8:17, 104:9 reporter [i) - 67:4 retrieved ia) - 65:17,
8:23, 108:10, 110:5, regarding is) - 9:10, represent [~ i) - 4:13, .82:13, 82:15, 82:24 ~, safe [~) - 65:23
110:7, 110:13 10:5, 19:13, 23:2,
~ 4:23, 5:1, 5:2, 50:24,
I retrieving iz) - 84:5,
I safety ia) - 65:18, ',
receiving iz) - 123:3, ! 26:15, 58:16, 79:4, ~ 71:7, 71:14, 72:3, I 84:10 .66:7, 77:18
123:14 105:23, 122:4 72:7, 104:1, 112:16 return i33] - 67:17, '~ sale izi - 133:5,
recently 13] - 104:4, regards [~) - 99:10 representation ins) - .67:19, 67:22, 67:23, ~ 133:16
104:11, 104:15 '~ Register 13] - 27:23, ', 16:12, 16:14, 16:17, 67:24, 67:25, 68:9, sanctify [i) - 133:16
recognize[i)-34:25 28:8, 28;12 ~I 17:4, 30:21, 30:23, 69:19, 69:21, 72:25, sawn)- 130:17
recognized h] - relate ia) - 70:9, 30:25, 35:10, 53:11, 74:9, 74:19, 77:9, scene [i] - 21:3
__. - - - ~-
148
schedule [zi - 97:6,
98:5
Schedule [~] - 98:25
scheduled h] -
76:10
scope [zsi - 15:13,
22:3, 57:1, 60:21,
62:16, 63:9, 64:22,
65:13, 66:3, 70:16,
71:9, 74:4, 74:7,
74:16, 75:3, 79:8,
85:11, 90:13, 95:4,
95:21, 96:25, 112:18,
115:20, 119:7, 121:20
Se [zi - 4:6, 76:5
second [si - 8:13,
18:5, 75:18, 79:15,
131:18
', Second [i] - 131:12
section [i] - 81:9
secure izl - 64:2,
64:9
see l~si - 7:22, 9:21,
22:7, 35:4, 49:18,
49:21, 49:23, 53:16,
63:12, 70:7, 86:19,
113:17, 120:7, 122:4,
123:18, 127:14,
127:25, 129:2
seek [ai - 15:18,
87:6, 87:9, 103:8
seeking Izl - 52:25,
71:10
Seeks Izi - 65:12,
96:24
seeks Izi - 66:3, 79:7
seem [~] - 124:20
selection [i] -
121:15
sell izi - 90:18, 132:1
send lil - 134:23
sense Izi - 41:25,
120:19
sent [zi - 69:2, 69:3
September [il - 7:12
serious [~] - 24:19
served Izl - 10:16,
87:3
Service hl - 18:21
service [~] - 7:11
services Isi - 13:20,
28:11, 29:19
set iai - 4:10, 22:16,
107:9
settle lii - 107:21
settlement [ai -
68:23, 69:10, 119:12
several [~] - 21:8
share [sl - 63:12,
95:15, 127:4
shareholder's [zl -
100:18, 101:2
shareholders [si -
66:22, 67:6, 88:11,
89:13, 89:19, 95:18
shareholders' isl -
58:15, 87:21, 89:25,
90:6, 100:16, 100:22,
100:23, 100:24,
133:22
shares lai - 40:14,
', 93:17, 93:20, 95:14,
96:4, 96:9, 109:6,
109:11
shares?) hl - 93:22
Sheely i2) - 55:22,
56:1
sheet Izl - 99:1,
99:11
ship lil - 51:21
short [~] - 72:21
', shortly hl - 92:25
I show Isl - 7:20,
', 16:11, 21:19, 24:23,
', 27:4, 27:9, 36:5, 70:3,
84:5
showing isi - 8:16,
57:13, 84:9, 93:4,
97:21
side lil - 132:6
signature lal - 8:16,
8:17, 8:25, 9:5
signed Isi - 99:15,
99:19, 131:21
', significantly Izl -
161:7, 74:4
similarly [~] - 88:6
simple Izl - 38:23,
39:1
simplify hi - 116:13
simply 131- 24:6,
~ 43:12, 123:24
single h] - 18:1
sister lal - 17:20,
34:1, 46:25
sisters [zl - 20:3,
i 38:25
sisters' 13] - 19:7,
19:13, 19:16
sit [ii - 98:14
sitting h] - 130:5
situation Isl - 34:7,
36:19, 37:11, 45:21,
119:14
situations [31- 34:1,
45:25, 113:24
six hl - 12:10
size [tl - 15:22
Skinner Izi - 81:5,
81:6
Smeltzer[il - 54:21
solely hi - 35:9
sometimes lii - 46:1
somewhere [i] -
31:11
j son ]zi - 130:20,
131:1 state Isl - 5:16,
soonerhi - 93:24 52:18, 67:20, 67:23,
sorry [i] - 60:9 .67:25, 72:15
Sorry Izl - 50:21, statement [al -
125:13 ~ 11:25, 16:11, 19:4,
sort Izi - 32:6, II 86:9
124:21 states [21 - 11:19,
sorts [il - 40:4 77:9
sought Isl - 85:24, stating [~] - 98:8
105:7, 105:14 status lil - 116:16
source [i] - 123:7 stay Isl - 75:17,
speaks [zi - 62:16, ', 122:15, 123:8
66:2 stayed [~] - 121:3
SPEARS [21 - 4:18, step Izi - 37:6,
77:3 127:13
Spears lil - 4:18 steps lii - 109:24
Spec Irzi - 6:23, Stevens hl - 134:9
', 40:24, 47:17, 48:1, still lai - 12:4, 92:14,
48:4, 63:1, 63:5, it 103:25, 114:17
70:24, 98:3, 98:6, ~ stipulate [i] - 8:20
99:2, 100:15 stock lai ] - 48:1,
specificlizi-29:23, 48:13, 63:1, 63:6,
37:11, 38:14, 45:11, 63:13, 63:19, 63:22,
45:13, 51:8, 56:18, 1 64:7, 69:12, 70:24,
68:19, 72:15, 114:25, 74:25, 87:20, 87:25,
117:25, 122:11 89:24, 96:4, 96:9,
specificity [~] - 69:7 96:22, 97:7, 99:1,
speculate Isi - 94:5, 100:15, 100:19,
i 94:8, 119:1 108:11, 108:15,
j speculation [iai - ' 108:16, 108:20,
~ 21:14, 29:22, 50:16, 108:24, 109:3, 111:7,
51:25, 52:17, 62:22, j 111:11, 133:24
71:25, 79:20, 81:2, ' stopping [~] - 48:25
82:19, 83:12, 95:21, Stradley [21 - 133:9,
96:11, 118:23 134:9
speed izi - 109:20, strikes h] - 37:21
118:13 stuff [zi - 21:22, 76:1
I spent h] - 49:16 i subject Iz~i - 36:12,
spirit iii - 102:21 60:2, 60:4, 64:21,
I spite 131- 41:11, 70:15, 74:7, 74:8,
98:11, 110:25 76:12, 78:14, 78:15,
spoken lal - 104:4, 78:17, 80:11, 91:4,
104:11, 104:22 96:13, 106:5, 110:3,
squeeze lal - 42:19, ~ 111:21, 112:18,
91:14, 128:10, 129:6, 117:10, 118:3,
Ii
130:20, 131:1, 132:3, i
1118:19, 119:20,
' 132:6 ~ 120:21, 128:23,
squeeze-out[s]- 129:12, 129:17, 134:4
132:6 subjects lal - 116:3,
116:16
117:22
118:7
~
~ squeezing [~] - ,
,
~
128:19 Subpoena Izl - 8:3,
stab [i] - 127:25 18:18
j stamp 121 - 70:5, subpoena Isl - 7:11,
~I 70:6 7:24, 8:10, 8:12, 8:20,
stamped hl - 70:4 18:23, 9:1, 10:16
stand [i] - 16:15 subsequent lal - 8:9,
standards [il - 73:7 .8:11, 28:4, 41:11
i stands 131 - 41:3, subsequently h] -
~! 71:1, 75:15 52:21
start hl - 4:14 ' summary Izi - 49:15,
started [i] - 49:11 53:9
starting [ii - 129:25 Supply iasi - 40:15,
j State hl - 79:17 j 41:18, 42:4, 55:17,
_~_
__
159:22, 60:12, 60:15,
60:18, 61:22, 63:13,
63:18, 63:21, 64:4,
64:6, 65:6, 66:17,
66:23, 67:6, 69:12,
78:12, 79:13, 79:14,
' 87:7, 87:15, 87:17,
87:18, 87:20, 87:25,
88:11, 88:12, 88:24,
189:7, 90:19, 91:1,
i 92:4, 92:8, 93:18,
~! 95:15, 96:4, 107:15,
i 108:11, 109:23,
110:24, 133:17,
it 133:23
~~, suppose hl - 73:1
supposed [~] -
113:16
suspend hl - 98:13
Susquehannalil-
27:25
sweeping [z] -
40:21, 43:12
sworn hl - 4:2
T
table [i] - 130:5
tasks lil - 23:15
tax [55] - 66:23, 67:7,
', 67:17, 67:19, 67:22,
', 67:23, 67:24, 67:25,
~I 68:10, 68:14, 69:19,
', 69:21, 72:25, 73:8,
74:9, 74:19, 77:8,
77:9, 77:17, 77:23,
82:16, 82:24, 82:25,
83:7, 84:5, 85:8,
193:15, 95:1, 95:7,
~I 95:10, 97:5, 97:18,
197:22, 98:10, 100:10,
100:17, 106:21,
108:2, 110:18, 116:4,
116:17, 117:23,
119:11, 119:20,
120:9, 120:14,
120:20, 120:22,
120:25, 121:4,
121:11, 122:2
taxablei~i - 121:6
', taxation [i] - 120:18
taxes Izi - 94:24,
127:6
TC [2] - 82:11, 82:12
j TCP [i] - 54:21
team [~] - 96:8
teed [~] - 13:25
TEFRA [~] - 106:10
j telephone Isi -
', 31:12, 34:17, 53:16,
53:19, 53:20, 76:9
ten Izi - 6:11, 49:4
149
tenants 121 - 61:1,
61:14
tension [2] - 124:12,
124:16
tenths hl - 55:4
term h] - 44:13
terminate izl - 103:8,
111:1
terms pi - 10:13,
22:22, 56:15, 109:14,
125:20, 131:23,
131:24
testator's [~[ - 122:4
testified i~ol - 4:2,
6:6, 6:13, 6:22, 7:2,
52:21, 56:24, 57:7,
91:7, 91:8
testify Isl - 6:4,
35:19, 38:17, 53:15,
60:1, 60:5
Testify hl - 8:4
testimony hzl -
10:20, 22:18, 25:21,
25:25, 36:12, 43:9,
65:12, 71:11, 91:5,
106:6, 106:24, 129:16
themselves isl -
4:12, 75:14, 115:15
therefore ial - 70:16,
85:24; 95:22, 129:13
thereto [~] - 41:11
third Izl - 8:15, 82:7
thoroughly 131 -
33:18, 33:23, 37:21
threatening iii -
' 92:3
three 131 - 102:21,
127:18, 127:22
three-hourhl-
127:22
throwing lil - 43:12
timesheet isl - 51:1,
51:2, 53:21
title [~[ - 97:9
today izol - 4:21, 6:4,
8:9, 10:1, 10:9, 10:17,
29:2, 29:3, 38:17,
54:18, 70:17, 74:2,
74:8, 76:13, 83:25,
92:14, 98:23, 100:13,
101:24, 134:24
today's Izl - 7:10,
111:21
together [~[ - 96:8
took [i ] - 32:17
topic [~] - 34:4,
38:16, 67:14, 101:23,
120:8, 126:23, 132:13
topics iai - 76:12,
99:10, 118:12, 134:18
towards iil - 19:7
transactions lil -
86:24
' transfer Isl - 55:2,
89:5, 89:24
transferred Izl -
106:1, 133:23
transfers [~] - 93:16
translated IU - 52:12
treat hi - 94:10
tried hl - 38:21
true isl - 26:4, 57:22,
58:11
trust Izsl - 13:1,
13:8, 13:11, 15:3,
15:7, 15:10, 15:17,
15:22, 24:13, 24:15,
143:17, 113:20, 115:3,
115:6, 120:11,
120:19, 121:1, 121:3,
121:5, 121:11,
1121:15, 122:6,
126:25, 132:2
Trust 131- 66:8,
191:24, 92:3
trustee hl - 104:1
trustees ial - 11:23,
105:4, 115:14
trustees' (zl - 41:10,
41:15
trusts [i7] - 12:14,
12:21, 113:12, 114:8,
1115:5, 115:8, 115:11,
115:14, 115:23,
116:4, 116:17,
', 116:22, 117:23,
1118:21, 119:9, 124:2,
124:3
try [21 - 100:25,
i 127:10
trying Isl - 20:24,
37:13, 37:18, 57:20,
74:18, 127:11,
1130:20, 130:25
turn isl - 11:10, 97:6,
98:25
!~ twice [21 - 38:19,
108:1
Two [~1 - 21:3
~' two [~ a] - 6:25,
12:14, 24:25, 26:3,
', 55:4, 55:5, 58:7,
78:11, 79:4, 79:13,
87:7, 87:14, 94:24,
113:12
two-tenths [~] - 55:4
typical hI - 46:4
__ U
' ultimate [~] - 120:9
ultimately lil -
122:22
uncovered hl - 34:4
Underizl - 82:8,
113:15
under isi - 5:11,
11:23, 35:24, 54:16,
103:7, 115:3, 120:11
understates lii -
74:19
understood iil - 6:1
undertake [~1- 23:10
undistributed lil -
24:14
Unintelligible [~] -
28:1
unless lal - 16:11,
32:16, 54:17, 111:17
unrelated lil - 88:7
unresolved lil -
22:19
Up[~I-54:7
up i~al - 13:25,
32:11, 42:13, 74:24,
79:15, 82:23, 83:22,
86:23, 98:18, 102:20,
102:21, 111:19,
128:3, 128:9
useful lii - 123:9
usual [~] - 21:22
utterly l~oi - 36:14,
40:1, 46:17, 69:24,
73:23, 83:13, 83:15,
83:25, 100:12, 106:4
_ V
I vague hal - 10:13,
13:3, 15:5, 17:6,
17:23, 19:11, 19:24,
36:22, 41:22, 44:12,
' 45:18, 58:22, 92:16,
103:13, 122:8,
122:25, 125:6, 126:5
valid [i] - 85:4
validity izl - 70:20,
86:23
validly [i] - 32:13
Valley [~] - 28:1
valuation Isl - 58:25,
63:1, 65:5, 74:24,
75:20, 100:15,
107:15, 107:22, 108:1
valuations isl -
'i 70:21, 71:14, 72:7,
73:1, 74:25
value[~s1-13:21,
~I 14:4, 15:9, 15:17,
48:1, 71:19, 71:23,
_{ 73:13, 74:19, 77:10,
93:16, 100:18,
108:16, 108:19
values Izl - 71:7,
72:3
valuing [~] - 70:24
various pl - 11:21,
24:2, 41:9, 42:9,
56:16, 93:14, 122:22
vein iii - 103:5
versus lil - 18:19
view ii tl - 22:21,
22:22, 39:14, 80:23,
85:2, 86:8, 86:15,
107:8, 115:12, 122:3,
131:21
violated lii - 133:23
voted [~] - 57:9
W
wait lil - 127:14
waived [ii - 128:25
Walter Izl - 94:22,
94:25
wants lil - 50:3
warrant lil - 47:12
warrantees [~] -
133:15
water li ] - 133:2
week Isl - 12:20,
12:22, 131:22
weeks [~ ] - 21:3
Well.. iil - 102:2
Wex lii - 54:20
whole Izl - 41:1,
134:19
wholly lai - 79:19,
79:20, 81:18
widow lil - 115:7
William [~] - 81:11
Wills [21 - 27:23,
28:8
Wills' [~] - 28:12
wishes lil - 122:4
withdrawn lil -
120:21
withheld [~] - 134:8
witness ii osi - 5:4,
7:5, 10:4, 13:15,
14:23, 15:12, 16:10,
16:15, 22:2, 22:15,
30:1, 32:8, 32:15,
35:12, 38:1, 38:18,
39:24, 42:16, 42:22,
43:14, 46:17, 47:15,
47:19, 48:15, 48:23,
49:8, 50:6, 52:19,
55:15, 55:24, 56:24,
58:21, 59:2, 59:6,
59:11, 59:17, 59:25,
60:20, 61:19, 62:3,
62:15, 62:23, 63:3,
63:8, 64:20, 65:2,
65:15, 65:20, 66:1,
66:11, 66:20, 67:12,
69:6, 69:23, 70:11,
70:19, 71:8, 73:3,
75:1, 76:24, 77:13,
79:22, 80:4, 80:10,
80:16, 81:17, 81:24,
82:18, 83:25, 84:7,
I!, 86:2, 87:2, 88:5,
88:14, 90:21, 94:13,
95:4, 95:24, 96:19,
97:12, 97:17, 99:3,
100:11, 104:6,
1104:12, 104:19,
106:3, 106:7, 107:5,
110:9, 110:20,
110:22, 111:15,
', 119:24, 121:19,
'~ 121:24, 124:6,
124:20, 128:12,
128:21, 133:11,
134:1, 134:3, 134:10
L witnesses [~] - 91:5
word isl - 23:8,
41:25, 102:7
~, written 12i - 42:13,
42:19
wrongdoing hl -
140:5
wrote [31- 35:17,
35:19, 37:5
Y
years [~~] - 6:25,
12:10, 20:21, 21:8,
24:1, 26:3, 102:11,
102:13, 119:11,
124:3, 133:3
York [i] - 92:23
Young hl - 134:9
Z
Zeiter izi - 81:11,
89:11