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Home My WebLink About04-26-11 (2)IN RE: ESTATE OF 1N THE COURT OF COMMON P AS OF ROBERT M. MUMMA, ~ ~~`~' CUMBERLAND COUNTY, PE VANIA, T' ~' Deceased ~=~~ ORPHAN'S COURT DIVISION -?~ rn ~~ >~~ c, • _-= c~~ ~ .:- ___ NO. 21-86-398 ? c-~ <-:a ... ~~~- . -_~ =, --~ - a ~ ~ G ROBERT M. MUMMA, II'S APPLICATION iTNnRR ~n pe r c ~ ~ TO JOIN ADDITIONAL PARTIES IN INTEREST AND NOW, comes Robert M. Mumma, II, pro se, an Objector, who files the within Application Under 20 Pa.C.S.A. § 767 to Join as Additional Parties in Interest the Internal Revenue Service, the Pennsylvania Department of Revenue, and the Pennsylvania Office of Attorney General, and avers as follows: The undersigned Movant, Robert M. Mumma, II, pro se, is an adult individual, being a beneficiary and remainderman of the above-captioned Estate and the Trusts created under the Will of the Decedent, as well as a trustee of contingent beneficiaries and remaindermen of the above-captioned Estate and Trusts. 2. Lisa M. Morgan and Barbara McK. Mumma (deceased)1 were appointed as Co- Executrices and Co-Trustees under the said Will and Trusts in 1986. Robert M. Mumma, II and Barbara Mann Mumma have filed objections to the accountings and inventories filed by said Co-Executrices and Co-Trustees; said objections were filed in 1991, 2004, 2008, and in 2009. 1 Barbara McK. Mumma passed away on July 17, 2010. 4. In a Petition for Appointment of Auditor filed January 5, 2005, the said Co-Executrices sought the appointment of an Auditor "to pass upon the objections." 5. From October 29, 2008 through June 16, 2010, Auditor Joseph Buckley, Esquire conducted thirty-three (33) hearings with respect to said objections. 6. On July 17, 2010, Barbara McK. Mumma passed away; on July 26, 2010, Lisa M. Morgan filed for Letters of Administration with the Circuit Court for Palm Beach County, Florida, Probate Division, in the Estate of Barbara M. Mumma, a/k/a Barbara McK. Mumma, Deceased, Division IB (Judge Cook), Case ID No. 502010CP003379XXXXMB. Under the Will and Trust documents governing the Estate of Barbara McK. Mumma, Deceased, as probated in the State of Florida, Lisa M. Morgan became the Personal Representative thereof as well as the primary beneficiary. 7. On September 10, 2010, Lisa M. Morgan filed additional Accountings in the above captioned matter with respect to both the Marital Trust and the Residual Trust. 8. On September 17, 2010, due to the death of Barbara McK. Mumma, letters testamentary were issued to Barbara Mann Mumma and she was appointed as the successor Co-Executrix pursuant to the terms of the above-captioned Decedent's Will and Codicil. 9. On October 8, 2010, Lisa M. Morgan issued a Notice of Filing Accounts and Petitions for Adjudication and Call for Audit or Confirmation. 10. On November 22, 2010, Robert M. Mumma, II and Barbara Mann Mumma each filed Objections to the Accountings filed by Lisa M. Morgan on September 10, 2010. 11. Pursuant to this Court's Order dated November 24, 2010, Joseph D. Buckley, Esquire was appointed Auditor with respect to the Objections filed on November 22, 2010. The Auditor has scheduled additional hearings for the week of May 2, 2011. 12. The undersigned Movant conducted the deposition of Lisa M. Morgan on April 20, 2011 and George W. Hadley on April 21, 2011. 13. Pennsylvania's Probate, Estate and Fiduciaries Code authorizes any party in interest to file an application with the Orphan's Court division seeking the appearance of any taxing authority, including the United States and any state thereof, through its proper officer to appear as a party in interest where the interests of said taxing authority may be adversely affected directly or indirectly by a decision of the Orphan's Court division because of the effect of such decision on assets subject to tax or for any other reason. See, 20 Pa.C.S.A. § 767. 14. The evidence and testimony obtained in this matter has revealed the following reasons in support of the instant Application: A. Fraudulent concealment of shareholders agreements; B. Fraud in the timing of transactions involving the Estate and Trusts, including, but not limited to, the back-dating of documents; C. Fraud in the attaching of signature sheets to documents; D. Funds and property associated with the Estate and Trusts have been transferred, sold, or dissipated contrary to the distribution designated in the Will, along with the past and present depletion, transfer, and sale of assets contrary to the interests of the lawful beneficiaries; E. As a result of the legal advice of Estate counsel and the actions taken thereafter by the Co-Executrices / Co-Trustees regarding the acquisition and disposition of various assets, interests, and property allegedly belonging to the Decedent, the interests of the lawful beneficiaries have been and continue to be converted and prejudiced in spite of the legal and fiduciary duties of the Co-Executrices / Co-Trustees and the Estate counsel; F. The Co-Executrices / Co-Trustees and the Estate counsel are engaged in criminal and conspiratorial activities inasmuch as they have acquired, transferred, and disposed of assets and property which were never owned by the Decedent; these parties have criminally and conspiratorially implemented a designed plan to claim, convert, and divert assets which lawfully belong to the beneficiaries; and, G. The Estate counsel has judicially admitted that it had previously provided legal representation to a beneficiary regarding a disclaimer, wherein it obtained and relied upon confidential information provided during said attorney-client relationship, only to thereafter utilize that very same disclaimer in its subsequent legal representation in the Estate litigation in an adversarial manner against its former client. 15. The Co-Executrices / Co-Trustees and the Estate counsel misrepresented the fair market value of certain assets allocated to the Marital Trust. Said below-market values were used in preparing the final federal Estate tax return. Subsequent to filing the federal tax return, the IRS conducted an audit. From at least early 1988 onwards, the Co-Executrices / Co-Trustees and the Estate counsel were negotiating the sale of these assets for substantially more money. The purposeful and deliberate understatement of the value of these assets resulted in an overfunding of the pecuniary Marital Trust and an underpayment of both federal and state taxes. 4 16. The conduct of the Co-Executrices / Co-Trustees and the Estate counsel constitutes a continuing criminal conspiracy to defraud not only the beneficiaries, but also the federal and state taxing authorities through fraud and the obstruction of justice. 17. Therefore, the evidence and testimony obtained in this matter indicates that the Internal Revenue Service, the Pennsylvania Department of Revenue, and the Pennsylvania Office of the Attorney General should be joined as additional parties in interest. 18. The Movant has not obtained the concurrence of any counsel to the other interested parties inasmuch as the prior statements and representations of said counsel have indicated that the Movant would not receive cooperation from them with respect to the relief requested in the motion. 19. Judge Oler has previously ruled on prior motions filed by the parties hereto. WHEREFORE, the Movant respectfully requests that this Honorable Court issue an Order GRANTING the instant Application Under 20 Pa.C.S.A. § 767 to Join as Additional Parties in Interest the Internal Revenue Service, the Pennsylvania Department of Revenue, and the Pennsylvania Office of Attorney General, or in the alternative, issue an appropriate Order which schedules a hearing on this matter. DATE: Apri126, 2011 Respectfully Submitted, BY: '~G~ ~ Robert M. Mumma, II 840 Market St. -Ste. 33333 Lemoyne, PA 17043 717-612-9720 PROSE CERTIFICATE OF SERVICE I, Robert M. Mumma, II, pro se, do hereby certify that I caused a copy of the foregoing Application Under 20 Pa.C.S.A. § 767 to be served this date by U.S. Mail, first class, postage prepaid, addressed to: Brady Green, Esquire Morgan, Lewis & Bockius, LLP 1701 Market Street Philadelphia, PA 19103-2921 No V. Otto, III, Esquire Martson Law Offices 10 East High Street Carlisle, PA 17013 Barbara Mann Mumma 541 Bridgeview Dr. Lemoyne, PA 17043 Joseph D. Buckley, Esquire Court-Appointed Auditor 1237 Holly Pike Carlisle, PA 17013 Pennsylvania Department of Revenue Strawberry Square -Lobby Fourth & Walnut Streets Harrisburg, PA 17128-0101 DATE: April 26, 2011 Linda Mumma Roth 512 Creekview Lane Mechanicsburg, PA 17055 Internal Revenue Service Federal Building 228 Walnut Street Harrisburg, PA 17108 Pennsylvania Office of Attorney General Strawberry Square - 16th Floor Fourth & Walnut Streets Harrisburg, PA 17120 ,~ BY: Robert M. Mumma, II 840 Market St. -Ste. 33333 Lemoyne, PA 17043 717-612-9720 PROSE 6