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HomeMy WebLinkAbout04-25-11IN RE: ESTATE OF ROBERT M. : IN THE COURT OF COMMON PLEAS OF MUMMA, deceased :CUMBERLAND COUNTY, PEI~SYLVAl~IA _,., o -, ~ ,-~ • ORPHANS' COURT DIVISION ~~ ~--, ~ ~.._..... rn w __; _._. ;~ N0.21-86-398 ~ '%' • r_ ~ 7-~ ...._. .~-, -_ ,: ~~ AUDITOR'S INTERIM REPORT, Apri121, 2011 AND REQUEST FOR ORDERS To the Honorable J. Wesley Oler, Jr.: Your Honor has appointed me Auditor in the above captioned matter and charged me with reviewing the most recent and final account and proposed distribution in the above matter and holding a hearing on these most recent accounting and proposed distribution. I had held thirty-three (33) days of hearings on the objected accounts of this Estate and Trusts created thereunder. These various accounts represented the period beginning at the establishment of the Estate following the decedent's passing in 1986 through December 31, 2003. The current accounting is for the time period January 1, 2004 until the filing of the account and proposed final distribution in 2010. A number discovery issue have arisen and other matters which you have referred to me for a interim report. Hearing were rescheduled from scheduled March 2011 dates until May 2-6, 2011 to accommodate the schedules of the parties. On April 6, 2011, Estate filed a Motion for Protection with Respect to Depositions of Scott W. Morgan, Esquire, Thomas A. French, Esquire, and Marc J. Sonnenfeld, Esquire. On April 8, 2011 Lisa M. Morgan, Trustee, filed a Motion in Limine to Exclude Evidence and Testimony as to Events or Actions prior to January 1, 2004. Also on April 8, 2011, Objector Robert M. Mumma, II filed a Motion to Enforce Compliance with a Request for Production of Documents and a Motion for Sanctions against the Estate. On April 14, 2011 I believe but I am uncertain that Jeffrey Boswell, Esquire filed an Emergency Motion for a Protective Order to 1 r ,~ t~ Stay/Prohibit Deposition of Counsel and a Motion to Quash Subponea Duces Tecum filed and noticed by Objector Robert M. Mumma, II. On April 17, 2011 the Estate by Lisa Morgan filed an Emergency Motion and Discovery Sanctions against Objector Barbara M. Mumma. The parties had requested a discovery conference and I scheduled such a conference for the afternoon of April 18, 2011. (As of this time I had not received Your Honors Orders referring the above matters to my office for this interim report. The orders were received in the latter part of the afternoon of April 19, 2011). During a telephone conference held April 18, 2011 between Mr. Mumma, Ms. Mumma, Attorney Otto, Attorney Green and me certain of the matters were discussed. Mr. Green stated that the Trustee's position was that the former hearing dealt with the period from the testator's passing in 1986 through December 31, 2003 and therefore that time period was a closed matter. Objector Barbara Mumma stated that certain information relating to valuations which had been made prior to December 31, 2004 together with evidence which may have recently come to light should be permitted. Objector Robert Mumma II stated that his position was that because this was the final account, he should be permitted to have a hearing on all matters beginning with the passing of his father through the present. The parties then discussed the Estate's Motion regarding Ms. Mumma's failure to provide her expert reports. The parties agreed that Ms. Mumma would provide her expert reports to Mr. Green no later than Friday April 22, 2011 and it is my understanding this has been accomplished. I recommend this matter be dismissed as being moot and have provided discovery issues I have attached an proposed order for your review. The parties also discussed a deposition of Mrs. Morgan which was scheduled to be held the following Wednesday, April 20, 2011 in Robert M. Mumma's offices. Mr. Green requested 2 that I entertain a request to have the depositions held in a neutral location or alternatively at the Cumberland County Courthouse. I told Mr. Green that I would not entertain the request and if the matter were brought to the Court and the matter referred to me I would deny his request. I told the parties even though there may be animosity between Mr. Mumma and Mrs. Morgan, to require Mr. Mumma to conduct his deposition outside his office would be an unreasonable request and an unfair burden upon him. On April 19, 2011, upon receipt of your referrals of the above stated five motions, I contacted only Mr. Green, Mr. Otto and Mr. Mumma, as the matter involving Ms. Mumma had seemingly been resolved. After connecting the conference call we began discussed Mr. Mumma's Motion to Enforce Production of Documents. Mr. Mumma stated he wanted all the books and records of the corporations. Mr. Green asked if these records were records prior to January 1, 2004 or after that date. In response Mr. Mumma raised his voice and made accusations against Mr. Green, his firm and the estate of removing, hiding and destroying records. I inquired how records could be produced if they allegedly did not exist. Mr. Mumma said in a very loud voice "This is all a scam and that they know where the records are, that Scott Morgan took the corporate records." Mr. Mumma could not articulate time periods or specific documents. When asked if he had been given access to all the estate's documents for the time period following his father's passing through 2004 during his many court cases and also the former audit hearings he again became upset and said "Bullshit you guys are stealing assets." Mr. Mumma stated he wanted Union Quarry Books to determine how at some time following his father's passing through the mid 2000s the stock of Union Quarry's were placed in the Estate's name. Mr. Otto advised us that he had to leave the conference and disconnected. Mr. Green commented that this matter had 3 to do with a period not covered by the current audit, in that it involved a period of time 20 years ago, that it was the subject to a former hearing (Equity 66) where finding had been made by Judge Sheeley as to how the stock became the asset of the Estate and were properly placed in the name of the estate, and that this matter was already before the auditor in our former hearings. Mr. Mumma agreed that findings may have been made but they were improper. I ended discussion and moved on to the Estate's Emergency Motion for Protection with respect to Depositions of Scott W. Morgan, Esquire, Thomas F. French, Esquire and Marc J. Sonnenfeld, Esquire. I asked Mr. Mumma generally what facts he would gain from their testimony and the time frame involved. Mr. Mumma stated that he wanted to ask them about the Dauphin Deposit safety deposit matter and the guardianship matter, both predating the current audit time frame. He said he wanted to ask certain attorneys about time sheet entries from bills they had submitted. Mr. Mumma admitted that the matters related to bills admitted during the former auditor's hearings and were for work done prior to 2004. Mr. Mumma stated wanted to ask questions about meeting or events which allegedly or actually occurred 20-30 years ago. Mr. Green began speaking and Mr. Mumma said "well you and the courts have already made up you minds. Do what you want." He then made threats about calling the taxing authorities regarding improper Federal Estate taxes and his line disconnected. I reconnect the call as we had been disconnected once during the conference and Mr. Mumma again reiterated he did not desire to participate and I could do as I wanted. Mr. Mumma disconnected. Mr. Green made a statement that in light of Mr. Mumma's conduct on the telephone, that Mr. Green would like to renew his request to have the deposition of Mrs. Morgan moved from Mr. Mumma's office to a neutral location. I again advised Mr. Green that even with Mr. 4 Mumma's telephone behavior, that it would not change my former position. I told Mr. Green that I had no fear for anyone's safety, but if he did have any such fear he should as a prudent person provide his own security. I reminded Mr. Green that during some of our former hearings I recalled that the Late Mrs. Mumma had a retired Pennsylvania State Police Officer accompany her to the hearings. During our discussions I was unable to inquire of Mr. Mumma as to the Motion of Mr. Boswell, because of Mr. Mumma's conduct. If he believes Mr. Boswell's testimony will support his objections, he may call him as a witness, but I heard no valid purpose for deposing him or requesting documents of him. In my discussion with parties, Mr. Mumma has alluded that there may be new evidence to be presented, but has been unable or unwilling to articulate the evidence he may be offering. I am also aware that prior to the former Auditor's hearings the Objectors were given extensive discovery and were given the opportunity to review the hundreds of boxes of records and files of the Estate and the Trusts. Mr. Mumma continues to claim that certain documents have either not been produced or they have been destroyed. I do not believe it necessary revisit issues which were raised, heard, argued and in some cases determined. I would not close the door on all evidence, if the evidence relates to the current accounting. I would therefore like to limit evidence and argument to only the period January 1, 2004 through the present, with a reservation that I be permitted to hear or receive evidence which may have been newly discovered or which may have a direct bearing on the audited time period. I held hearings for more than thirty days relative to the objections to the former accounts filed by the Executrices/Trustees. The objectors were given the opportunity to develop their objections and present all evidence and arguments in support of their objections during the 5 hearings. In addition, these same parties have been parties to a number of lawsuits which relate to many of the issues which I have heard or which may be heard. In many of these actions, the parties had an opportunity to engage in discovery and did engage in discovery. Many of the matters ended in final determinations of the court before whom the matter was brought and one or more of the matters is still pending. I do not believe it necessary to rehear these same issues and arguments. I do believe it proper to permit certain former evidence if the same is to be used to support certain valuation issues or arguments. In conclusion as to the Estate's Motion for Protection with Respect to Depositions of Scott W. Morgan, Esquire, Thomas A. French, Esquire, and Marc J. Sonnenfeld, Esquire, I recommend the motion be granted. As to the Motion in Limine to Exclude Evidence and Testimony as to Events or Actions prior to January 1, 2004 I recommend it be granted in part reserving certain discretion during the hearing. As to Objector Robert M. Mumma's Motion to Enforce Compliance with a Request for Production of Documents and a Motion for Sanctions against the Estate I recommend the motion be denied. As to Attorney Jeffrey Boswell's Emergency Motion for a Protective Order to Stay/Prohibit Deposition of Counsel and a Motion to Quash Subponea Duces Tecum, I recommend the motion be granted. As to Lisa Morgan's Emergency Motion and Discovery Sanctions against Objector Barbara M. Mumma, I recommend it be dismissed as being moot. 6 I further recommend that if your Honor agrees with my recommendations, you enter Orders accordingly and I have attached recommended orders to accomplish the same. Respectfully submitted, ,., r. D. Buclcley~~squire, ie Court ID# 3 8444 1237 Holly Pike Carlisle, PA 17013 (717) 249-2448 1oeBLaw a aol.com 7