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HomeMy WebLinkAbout05-06-11 (2) IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~., IN RE ESTATE OF ROBERT M. MUMMA, Deceased. '- o ~~ c~-v n ORPHANS' COURT DIVI$'I ~U,~ ~~~ N0.21-86-398 `-~ a f-7 ". -¢ F ,:, ~n RESPONSE OF LISA M MORGAN TO APPLICATION TO JOIN ADDITIONAL PARTIES UNDER 20 Pa.C.S. & 787 ,:~~>~ ~:~' `;° ', _ ~ ~: '_ ;-; - ;T1 `n o Lisa M. Morgan responds as follows to the Application of Robert M. Mumma, II under 20 Pa.C.S. § 767 to join additional parties in interest: 1. Admitted in part, denied in part. It is admitted that Mr. Mumma, II, formally is acting pro se, though he is being assisted in these proceedings by counsel. It is further admitted that he is a remainderman of trusts established under the will of Robert M. Mumma, Sr. Mrs. Morgan is without information sufficient to admit or deny the remaining allegations of this paragraph, which therefore are denied. 2 -3. Admitted. 4. Admitted in part, denied in part. It is admitted that Mrs. Morgan and Barbara McK. Mumma, her late mother, filed a Petition in January 2005 seeking appointment of an Auditor. That Petition was in writing and speaks for itself, and all characterizations thereof are denied. 5-12. Admitted. 13. Denied. The allegations of this paragraph constitute legal conclusions to which no response is required and which are, therefore, denied. 14. Denied. The allegations of this paragraph constitute legal conclusions to which no response is required and which are, therefore, denied. To the extent a further ~~ response is required, the allegations of this paragraph are denied. In fact, many of the allegations are contradicted by prior findings and adjudications in various final orders and judgments. 15. Admitted in part, denied in part. It is admitted that the Internal Revenue Service audited the federal estate tax return filed by Mrs. Mumma and Mrs. Morgan. By way of further response, the Internal Revenue Service issued in 1990 an Estate Tax Closing Letter reflecting only minor adjustments to the values of certain assets. A review by the Pennsylvania Department of Revenue likewise was concluded in 1990. It is also admitted that Mrs. Mumma and Mrs. Morgan engaged in negotiations beginning in late 1988 for the potential sale of assets owned by the Estate of Robert M. Mumma, Sr. and/or Trusts established under his will. The remaining allegations of this paragraph constitute legal conclusions to which no responsive pleading is required, and which are, therefore, denied. By way of further response, it is denied that any values used in the estate tax return were "below market," that the preparation and filing of the estate or death tax returns involved misrepresentation, or that the Marital Trust was "overfunded." 16. Denied. The allegations of this paragraph constitute legal conclusions to which no response is required and which are, therefore, denied. By way of further response, the allegations of this paragraph are denied. 17. Denied. The allegations of this paragraph constitute legal conclusions to which no response is required and which are, therefore, denied. By way of further response, the allegations of this paragraph are denied. On the contrary, Mr. Mumma, II's conclusory allegations offer absolutely no basis upon which to conclude that any decision in these proceedings might adversely affect the interests of any taxing authority. No tax authority has expressed that view or otherwise expressed an interest in any matter alleged in the application, and the application does not suggest otherwise. Nor could it, as the federal and state tax authorities concluded their reviews of the Estate's tax returns more than 20 years ago. 18. Admitted in part, denied in part. It is admitted that Mr. Mumma, II did not seek or obtain concurrence of Mrs. Morgan to the filing of this motion. Mrs. Morgan is without information sufficient to admit or deny the allegations regarding Mr. Mumma, II's motives for not doing so. 19. Admitted. WHEREFORE, Lisa M. Morgan respectfully requests that the Application of Robert M. Mumma, II, under 20 Pa.C.S. § 767 to join additional parties in interest be denied. Respectfully submitted, By: No V. Otto, III, Esquire I.D. No. 27763 George B. Faller, Jr., Esquire I.D. No. 49813 Jennifer L. Spears, Esquire I.D. No.87445 MARTSON DEARDORFF WILLIAMS OTTO GILROY 8~ FALLER MARTSON LAW OFFICES 10 East High Street Carlisle, PA 17013 (717) 243-3341 Brady L. Green, Esquire MORGAN, LEWIS & BOCKIUS LLP 1701 Market Street Philadelphia, PA 19103-2921 (215) 963-5079 Dated: May ~, 2011 Attorneys for Lisa M. Morgan CERTIFICATE OF SERVICE I, Tricia D. Eckenroad, an authorized agent for Martson Deazdorff Williams Otto Gilroy & Faller, hereby certify that a copy of the Response of Lisa M. Morgan to Application to Join Additional Parties Under 20 Pa. C.S. §767 was served this date by depositing same in the Post Office at Carlisle, PA, first class mail, postage prepaid, addressed as follows Mr. Robert M. Mumma, II 6880 S.E. Harbor Circle Stuart, FL 34996-1968 Robert M. Mumma, II 840 Market Street Suite 33333 Lemoyne, PA 17043 Ms. Barbara M. Mumma 541 Bridgeview Drive Lemoyne, PA 17043 Ms. Linda M. Mumma 512 Creekview Lane Mechanicsburg, PA 17055 Joseph D. Buckley, Esquire 1237 Holly Pike Carlisle, PA 17013 MARTSON LAW OFFICES By Trice cenroad Ten East Street Cazlisle, PA 17013 Dated: May ~, 2011 (717) 243-3341