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HomeMy WebLinkAbout05-0213FRANCIS C. MUSSO, CPA, MPA, a Professional corporation Plaintiff VS. LANDIS, INC. Defendant IN THE COURT OF COMMON PLEAS, CUMBERLAND COUNTY, PENNSYLVANIA Civil Action - Law Number : NOTICE TO DEFEND nn C _ C I ` You have been sued in Court. If you wish to defend against the claims set forth in the following pages, you must take action within twenty (20) days after this complaint and notice are served by entering a written appearance personally or by attorney and filing in writing with the Court your defenses or objections to the claims set forth against you. You are warned that if you fail to do so the case may proceed without you and a judgment may be entered against you by the Court without further notice to you for any money claimed in the complaint or for any other claim or relief requested by the plaintiff. You may lose money or property or other rights important to you. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP. Cumberland County Bar Association 321 South Bedford Street Carlisle, PA 17013 (717) 249-3166 BLUMENSTOCK & BLUMENSTOCK, P.C. By 0 k WuL V p `'`_ Charles F. Blumenstock, Jr. / Attorney I.D. No. 41320 255 Butler Avenue, Suite 103 Lancaster, PA 17601 (717) 290-1640 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW FRANCIS C. MUSSO, CPA, MPA, a Professional corporation, Plaintiff No. OS'- 13 VS. LANDIS, INC., Defendant COMPLAINT C?.wC`r? 1. Plaintiff, Francis C. Musso, CPA, MPA ("Plaintiff'), is a Pennsylvania professional corporation, with an address at 2006 Marietta Avenue, Lancaster, Pennsylvania 17603. 2. Defendant, Landis, Inc. ("Defendant"), is a Pennsylvania business corporation, with an address at 30 Woodcraft Drive, Mount Holly Springs, Pennsylvania 17065. 3. On or about November 3, 2003, Plaintiff and Defendant executed an engagement letter ("Contract") for Plaintiff to perform certain accounting and consulting services for Defendant. A true and correct copy of the Contract is attached hereto as Exhibit "A". 4. From November 10, 2003 through July 25, 2004, Plaintiff, through its employees, performed accounting and consulting services for Defendant pursuant to the Contract. 5. On or about February 29, 2004, April 28, 2004, June 1, 2004, June 30, 2004 and July 26, 2004, Plaintiff delivered to Defendant invoices ("Invoices") dated those dates for services rendered pursuant to the Contract. True and correct copies of such Invoices are attached hereto collectively as Exhibit "B". 6. On or about September 28, 2004, Plaintiff delivered to Defendant a statement dated that date summarizing the invoices for fees and expenses totaling $21,363.21, a true and correct copy of which is attached hereto as Exhibit "C". 7. Until Defendant failed to pay Plaintiff for services rendered, Plaintiff completed the work required by the Contract. 8. Despite demand for payment, Defendant has refused to make payment of the amounts due on the Contract in the amount of $21,363.21. 9. The amount owed to Plaintiff does not exceed the amount required by local rule to be subject to arbitration. WHEREFORE, Plaintiff Francis C. Musso, CPA, MPA demands judgment against Defendant Landis, Inc. for damages in the amount of $21,363.21 plus interest thereon, plus costs of suit and attorney's fees, and such other relief as this Court deems necessary and proper. Dated: January 7, 2005 Charles F. Blumenstock, Jr., Esquire Attorney I.D. #41320 Blumenstock & Blumenstock, P.C. 255 Butler Avenue, Suite 103 Lancaster, PA 17601 (717) 290-1640 Attorneys for Plaintiff EXHIBIT A Francis C. Musso, CPA, MPA A Professional Corporation Certified Public Accountant and Business Consultant 2006 Marietta Avenue ?Lancaster, PA 17603 Telephone: (717) 397-2212 ? Fax: (717) 397-5040 E-mail: fmusso2006@aol.com November 3, 2003 Mr. Steven J. Capuano Landis, Inc. Woodcraft Drive Mt. Holly Springs, PA 17065 Dear Mr. Capuano: This letter is to confirm our understanding of the terms and objectives of our engagement and the nature and limitations of the services we will provide. We will perform the following services for Landis, Inc. and any and all other companies and entities, all known as the "Company": Business analysis including preparing and reviewing valuation of Company business, analyzing profitability of Company; development and review of strategic alternatives and options, review of cash position and forecasts, and providing assistance on developing and reviewing plans of reorganization. Operation services provided for direction, oversight and management consulting needs of the Company. Review of financial aspects of potential sale, liquidation or cessation of land, buildings, assets or operations. Review of current financing matters and development of options including new financial placement and review of loan documents. Asset analysis, including identification of and review of assets, appraisal of potential value and potential disposition including sales, leases, abandonment and any other related transactions. Data analysis including management information systems review, review and reporting of all systems and values present in system, with particular emphasis on advance costs or billing. Review Federal, State and Local income tax returns and payroll tax returns. November 3, 2003 Steven L. Capuano Page 2 Fees will be billed as work progresses and are based on the amount of time involved plus out-of-pocket expenses. Billings will be presented bi-weekly and are due as presented, with the retainer applied to any open invoices at the end of our engagement. A retainer of $2,500.00 is required for the initiation of this engagement. We will notify you immediately of material circumstances we encounter that change the core nature of the above engagement. Please be aware that reorganization services are dynamic, and often the scope of the engagement is revised as progress and strategies evolve. Charges for services will be based upon the following hourly rates for the various classes of personnel that Francis C. Musso, CPA, MPA may assign to the project: Francis C. Musso, CPA, MPA $175.00 per hour Arthur G. Schafer $150.00 per hour Senior Project Managers $125.00 per hour Junior Associates $ 90.00 per hour Secretarial and Clerical Services $ 40.00 per hour Hourly rates include overhead and profit. Out-of-pocket expenses such as travel, subsistence, long distance telephone, reproduction, computer time, and equipment rental are invoiced at Francis C. Musso, CPA, MPA's cost. If this letter correctly expresses your understanding, please sign the enclosed copy where indicated and return it to me. I appreciate the opportunity to serve your organization. I believe that with your help and cooperation, a quality result can be achieved. Since, 4ais C. Wltrsmo ?._ For Fr IS C. N uss CPA, MPA A Professional Corporation .as reed to: late: n J. Capuano andis, Inc. * le• ' Landis, Inc. Document Review List Company legal name and complete address Company form of organization Fiscal Year End Date Type of Income Tax Form filed Accounting basis for books and tax (Cash or Accrual) Federal EIN or Social Security Number Copy of all partnership or joint venture agreements, if any Bank reconciliation for each month for the past 6 months List of current aged accounts receivable Property analysis detail for all classes of Property List of all jobs in process showing gross contract and work completed to date. Include contract or purchase order copies to support billings and current and future WIP. Financial statements for the past three years and most recent month and year to date Federal and State Corporate tax returns for the past three years Minute book, stock book, articles of incorporation and by-laws List of members of Board of Directors, date elected, term remaining, position and duties assigned Copies of all current insurance contracts - business, workers' compensation, life, health, disability and any other policy in force List of pending claims, disputes or denial of coverage Key man insurance and any present value calculation List with description of claims history for the past three years Payroll tax returns for 2002 and first three quarters of 2003. W-2 copies for 2002. Copies of all loan, note or mortgage documents, financing statements, UCC-1 and UCC-3 filings and most recent billing for each Copies of all governmental grants as to amounts, use of funds and rights of ownership List of pending or threatened lawsuits List of any audits or proceedings conducted by the IRS Copies of all credit applications filed within the last 18 months List of all real estate and equipment owned Depreciation schedule Schedules to support any prepaid or other assets Accounts payable aged listing Schedules to support any other liability on the balance sheet List of stock ownership and amounts paid-in for the stock Any and all stock purchase or repurchase agreements Cash receipts for the current year to date Cash disbursements for the current year to date List of all employees of the entire business, setting out names, job titles, address, age, salary and length of service. Written permission to access employee files. List of employees terminated in the past three years, noting reason for termination. Copies of any employee contracts or letters of employment. Copies of any agreements which employees are required to sign including: confidentiality agreements; conflict of interest declarations; non-competition agreements; non-solicitation agreements; and any other agreements with employees, such as loan agreements or consulting agreements. Copies of all labor contracts, and labor disputes in the past three years. Copies of sample employment applications, forms used for evaluations and pre-employment tests. Summary of all workers' compensation claims in the last 24 months. Summary of current vacation plan, paid holidays, bonus plans, sick pay, personal days, and all other employee arrangements. List of all deferred compensation plans and summary annual statement. Summary of all employee health and welfare plans. Copy of current personnel policies, employee handbook and any and all documents completed and/or signed by a new employee Copy of operating budget projections and business plans for past two fiscal years and current year Copy of any cash flow or financial forecasts or projections involving fiscal 2002, 2003 and 2004 List of key vendors List of trade associations or industry groups to which you belong, including membership number Copies of all marketing and advertising contracts or agreements Type and amount of any capital expenditures over $5,000 in the past three years Name, address and telephone number of corporate attorney and accountant Copies of all leases List of safe deposit boxes and contents Copies of Pension, Profit Sharing or 401(k) Plans and Plan Summaries Copies of any Cafeteria or Section 125 plans Copies of any Union Agreements List of all other affiliated or controlled companies List of any individual guarantees for corporate debt or borrowings Copies of any and all other contracts or agreements not listed above EXHIBIT B Oct 18 04 08:CCa Francis C Musso CPR MPp Francis C. Musso, CPA, MPA 2006 Marietta Avenue Lancaster, PA 17603 717-337-2212 Bill To! Landis, Inc, 30 Woodcraft Drive P.O. Box 196 Mt. Holly Springs, PA 17065-0196 Date Item Description 214!2004 Francis Musso Site review, review of year end cut off figures, work-ir.-process, billings in excess of cost, and completed deaf, of projections by month through June 2004. 2;4;"1004 Arthur Schafer Meeting with Mr. Capuano to discuss and obtain information regarding revenue projections by month by customer; discussion of directions and options. 12.!10!2004 Arthur Schafer Review package for refinancing, discussions with potential lender. 2/11/2004 Francis Musso Review and update of amounts on initial packet for ;nformation received ]as! week; ree,iew and update of business plan executive summary; response to corporate counsel e-mail, discussion with counsel; summary of equipment and loans, presentation to lender representative for Advisco Capital. 2/13/2004 Francis Musso Prepare additional information for lender, send to lender, review draft response from lender, discuss with lender, obtain final commitment letter and request release to client. 2116P_004 Francis Musso Review final draft of lender proposal; discuss charges and obtain commitment to client, ob*_air. commitment date change, e-mail to corporate counsel. 2!17/2004 Francis Muss, Review of commitment lettex, review of needs, development of list for review. 2!19;2004 Francis Musso Attendance at meeting to discuss .Advisco letter; review needs. review changes necessary, discuss all with Stevc. Kim and Mike Bangs. 717-337-SC40 t Date ?'29/2004 F.` Invoice Invoice # 2!1'4143 i Terms I Hours Rate Amount f 4.1 1''5.0; 17.50 ? 2 140.00 480 00 I 1.1 1 150.00 1 ,65.00 4.8 75.00 9417.00 I I 1.8 175.00 3i?.0{j 1.3 i 175.00 2_7.f0 Total 3.5 ? 175.00 367.50 6,30 00 $3,742.511 l Cot 18 04 09:01a Francis C Musso Cpp MpR Francis C. Musso, CPA. MPA 2006 Marietta Avenue Lancaster, PA 17603 717-397-2212 13111 To: Landis, inc. 30 Woodcraft Drive P.O. Box 196 Mt. Holly Springs, PA 17065-0196 Date Item 311x2004 Francis Mum Y2f )004 Francis Musso rl 3/3/2004 Francis Musso 3/111/2004 3111/2004 3/1212004 3/13!2',)04 Arthur Schafer Arthur Schafer Arthur Schafer Francis Musso 3,14/2004 Francis Musso I 3115/2004 Francis Musso 3115,12004 =rancis Musso 311612004 1 Arthur Schafer 3/17/20{34 !' Arthur Schafer 3/2512OD4 Francis -Russo 4/11/2004 Francis Musso Description Trend update, preparatior for Tuesday meeting, Essex call. Review mee:irig with client and Counsel; review of accountant financial statemens, update trends including Jobs bid and rec-eived, payables, interim financials, lien: searct, results, appraisal for Esscx I, claims, time line for action, assignments to each narticipant. Preparation of information for Essex and fax to Faschnaeht for follow-up; review FNC letter and comment; prepare break even analysis. Discussions regarding markets, custorter base and Manufacturer representatives. Revicw of financiaf results for February and accounts receivable agin=. Setup profile and sign up for Manufacturers Representatives. Trend update, projmion update. preparation of WIP update for January and January adjusted monthly. Prepare February WIP report, adjust February Monthly, update projections, update trend, prepare information and fax to Attorney Shufr, prepare personal financial statement. I paration of respurrse to due diligence request for Advisco loan. Proof and assembly of final package and filing with Advisco. Discussions with -Manufacturers Representative candidates- Discussions with Manufacturers representatives candidates. Prepare summary and advance to Mr, Krrmmel. Review of month end data, update and preparation of new information for presentation at Monday meeting. 727-387-5040 Hours 0.4 4.3 i 4i 2.5 11.2 n_s 1.2 1.7 4.1 i.l 1.4 0.7 4.2 I Total Invoice Date k Invoice # 4/28!2004 1 2(04I If 5 Terms Due upon Receipt Rate Amount 175.00 70.00 1'5.00 752,: ) 175.001 245.'.rl 150.00 ' 37-00 I50.00 18(x.09 If 0 00 120.tlrG 1?5.001 I 297.)V f '5.00 ? 822.50 x 75.00 2 i OJ1C 5G,00, 16-K 150.00 110,30 1175.00 122.50 175 00 735.00 Page 1 Oct 18 04 09:01a Francis C Musso CPR MFR 717-397-5040 Francis C. Musso, CPA, MPA Invoice 2006 Marietta Avenue 1 -1 Lancaster, PA 17603 Date Invoice 717-397-2212 4/28/2004 2W41 i5 Terms 1 Will Yo: I Landis, Inc. 1 Due upon Receipt 30 Woodcraft Drive P.O. Box 196 Mt. Holly Springs, PA 17085-0196 Date Item Description Hours Rate Amount 4t 1212(104 Francis Musso Review and discuss losses io date and reasons for 4.6 175.00 805 00 losses, discuss inability to present company to Advisco due to losses, discussion regarding options and next steps, file notes and presentation of adjusted financial statements. t 4!.2,-2004 Arthur Schafer Review financial results for first quarter, discuss 3.9 150.061 5?5.Oi1 ' options, waste-up results. 4/15;2004 Francis Musso Review findings of financiai loss review and 0,6 .7.00 1 list. +'i l validity of numbers with staff after field review. 4/14/2004 Arthur Schafer Review of retainage by contractor, establish 5 7 1150.00. 355.?U accounts review and call list; review of cash flow, t accounts receivable and accounts payable; discussions with Dave lUitzei, review o`vehicle list. 4120/2004 Francis Musso Review and phone calls for financing and current 1.9 r 175. go 332.50 position regarding options, legal status and financial status 4123;2004 Arthur Schafer Write letter regarding additional steel cost; review 4.5 150.00 (T= 00 4 and update cash flow; review of ioans and loan documents; discussions with potential lender. Reimbursement 3111 /2004 Photocopy expense for financing paclmge report. 20.63 20.63 4/13;2004 Overnight del,: ; of iii v-sment package to 20.90 26.901 Advisco Total Reimbursable Expenses 47.53 Reimbursement 412812004 Mileage for February and March 2004. '. 86 miles. 66.96 56.90 412 312 0 0 4 Mileage for February and March 2004, 310 miles. t 1.60 111.51 Total Reimbursable Expenses 178.56 I Total X6,098.54 i Page 2 Oct la 04 09;c2a Francis C Musso CFR MPR 717-387-5040 p.E; Francis C. Musso. CPA, MiPA Invoice 2006 Marietta Avenue Lancaster, PA 17603 Date Invoice # 717-337-2212 (,%12,004 ZtI1;418R ? I Bill To: ! Terms Landis, Inc. i Due upon Receipt 30 Woodcraft Drive P.O. Box 195 Mt. Holly Springs, PA 17065-0196 Data Item Description Hours Rate Amount 412612004 Arthur Schafer Meeting with Jim Pierce to refinance PNC debt, 3.5 150.0G 525.00 preparation of information and schedules requested. 4/27/2004 Francis A4t:ssc File review and preparatior ofcur--„nt Balance 2.1 75.00 t.7 51`t Sheet with job listing, liquidation analysis and ff bankruptcy concerns in preparation of meeting i with Craig Diehl. l 4M.7004 Francis Musso Attendancc. at meeting with Bankruptcy Counsel, 13 175.00 i Qo2.54 j review of current position, discussion regarding j options and time period, establish goals and objectives. 412912004 Arthur Schafer Meeting with Craig Diehl to discuss options 3.3 150.00 495.X0 available to Company; discussions with new lender and obtaining information as requested. i 4129/2004 Francis Musso Prepara'Son of March 31, 2004 WIP and 1.7 175.00 23-7.56 Depreciation report and related Journal Entries. 4/29/2M4 Arthur Schafer Complete loan application, prepare and send 3.7 150.0 555 Ong requested information. 5/412004 Arthur Schafer Recommend adlustment to inventory for 33 150.00 495.00 work-in-process and insurance reclassification; j prepare and supply additional information on loan request. 5/1112004 Arthur Schafer Discussions with potential lender on struct,lre, and 0.8 150.00 .20.0:: + amount of financing. 5/13/2004 , Arthur Schafer Review o; April financia! statements. 1.1 I5CW(" 55. _K) 5/1'2004 f Arthur Schafer Calls and discussions with Crai- Diehl and Kim i C.5 150.00 (I.- I Capuano regarding bank claim of default. 5/271"3004 Arthur Schafer Review of April financial results, including 3.7 150.00 inventory adjustments; review of sales and receivables; review of vehicle list and titles for PNC. Total $4,052.56 Oct 18 04 09:03a Francis C Musso CPR MPR 717-397-5040 Francis C. Musso. CPA, MPA 2006 Marietta Avenue Lancaster, PA 17603 Date 717-397-2212 6!30/2004 Bill To: Landis, Inc_ 30 Woodcraft Drive P.Q. Box 195 f Mt. Holly Springs, PA 1 7065-0196 f Date Item j Description Flours 6/'7!2004 Francis Musso Preparation of information and fax c:cver for filing 1.6 with First Essex. 6/8/2004 Francis Musso Preparation of summary ana'ysis of account for 1.4 First Essen and transmission and discussion. 6/10/2004 Francis Mum Discussions with First Essex and preparation and 1.2 provision of new infonnation. 6112/2004 Arthur Schafer Review .hint entries for construction in process 1.5 and depreciation p.7 Invoice Invoice # 2304236 Teems Due upon Re rip: Rate Amount 175 00 2SC.00 175.00 245.00 775.00 -.1(t.?U0 150.00 225.00 I Total $96(00 1 Oct 18 C4 08e04a Francis C Musso CPR MPR 717-387-5040 p.8 Francis C. (Musso. CPA, MPA Invoice 2006 Marietta Avenue Lancaster, PA 17603 Date i invoice # 717-397-2212 7l26i12004 20-j4246 I Bill To: Terms Landis, Inc. Due upon Receipt 30 Woodcraft Drive P.O, Box 196 Mt. Holly Springs, PA 17065-0196 Date Item 1 ; Description Hours Rate Arnount 6/16'2004 Arthur Schafer Meeting with John Bambach to discuss financing; ; 150.00 450.00 review o"percentage of compicdon for ruaterial costs. 7/1!2004 Francis Musso Preparation for meeting review and update 1.6 175.00 280.00 financial statements. 7/2!2004 I Francis Musso Discussion regarding month cnd reporting and 3.3 175.00 577.50 '„6/2004 Francis Musso Review of file and preparation of Term Sheet fo- 3.4 175.00 595.00 stock sale and preliminary projections. 7,'7/2004 Francis Musso Meeiin- to discuss status and options, review of 2.7 175.0!? 472.50 month end computations for «-ork in process and establish Excel file. 7/1212004 Francis Musso Meeting with Steve to discuss status and options. 2.5 1,7500 437.51 7!19:2004 Francis Musso Review of financial statements at June 30, 2004; 2.4 175.1,?() 470.00 entry of cost figures from May computation; recal.ulation of current position; estimated balance shit and operations for period ending. i 7(20(2004 Francis Musso Update spreadsheet for presentation.; completion 3.3 175.00 577.50 of Executive Summary; presentation to broker for sale of majority interest. 7!20(2004 Francis Musso preparation of summary for Diehl, and establish 0.6 175.00 i 05M meeting, discussion with Steve regarding results. 7/21/2004 Francis Musso Review of payables and listing of needed 1.6 175,00 21;0.00 infortnatton for meting with counsel on Tutsday. ?,125/21)04 Francis Musso Review files, update June 30, 2004 work ir; 1.3 i 75.00 -Z 7.51 ; process for new information, update financial statements. 7/22/2004 Mileage expense for the period through 7=1104, 87. 12 57.12 242 miles. 1 Total $41,50().62 EXHIBIT C Statement Francis C. Musso, CPA, MPA 2006 Marietta Avenue Lancaster, PA 17603 717-397-2212 To: Landis, Inc. 30 Woodcraft Drive P.O. Box 196 Mt. Holly Springs, PA 17065-0196 Date 9/28/2004 Amount Due Amount Enc. $21,363.21 Date Transaction Amount Balance 01/01/2003 Balance forward 0.00 01/05/2004 INV 92003847. Due 01/05/2004. 5,232.50 5232.50 01/20/2004 PMT -5,232.50 0.00 02/03/2004 INV #2004124. Due 02/03/2004. 5,945.00 5,945.00 02/29/2004 INV #2004143. Due 02/29/2004. 3,742.50 9,687.50 04/28/2004 INV #2004155. Due 04/28/2004. 8,098.59 17,786.09 05/28/2004 PMT -5,945.00 11,841.09 06/01/2004 INV #2004188. Due 06/01/2004. 4,052.50 15,893.59 06/30/2004 INV #2004236. Due 06/30/2004. 960.00 16,853.59 07/26/2004 WV #2004246. Due 07/26/2004. 4,509.62 21,363.21 CURRENT 1-30 DAYS PAST 31-60 DAYS PAST 61-90 DAYS PAST OVER 90 DAYS Amount Due DUE DUE DUE PAST DUE 0.00 0.00 0.00 5,469.62 15,893.59 $21,363.21 VERIFICATION I, Francis C. Musso, CPA, MPA, President of Francis C. Musso, CPA, MPA, a Professional Corporation, Plaintiff in the within action, verify that the facts set forth in the foregoing Complaint are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Dated: December ? 2004 ;Francis C. Musso, CP, MPA C? fl-.3 C c ;.s 'Ti za, - CD ,"-• \ -V LYf Yuil (^ c? IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA FRANCIS C. MUSSO, CPA, MPA, a Professional corporation, Plaintiff NO. 05-213 CIVIL TERM V5. LANDIS, INC., Defendant CIVIL ACTION - LAW DEFENDANT'S ANSWER TO PLAINTIFF'S COMPLAINT 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted in part, denied in remainder. It is admitted that Plaintiff performed certain services from November 10, 2003 through July 25, 2004. It is denied that certain services performed were requested or needed. Certain services that were to be provided and were critical to Defendant were not performed. 5. Admitted. 6. Admitted. 7. Admitted in part, denied in remainder. It is admitted that Plaintiff performed certain services from November 10, 2003 through July 25, 2004. It is denied that certain services performed were requested or needed. Certain services that were to be provided and were critical to Defendant were not performed. 8. 9 Denied. Defendant disputes certain amounts on the invoices. Admitted. WHEREFORE, Defendant respectfully requests dismissal of Plaintiff's action with prej udice. LAW OFFICES OF CRAIG A. DIEHL Dated: 0 By. Craig Diehlia Attorney ID No. 52801 3464 Trindle Road Camp Hill, PA 17011-4436 (717) 763-7613 Counsel for Defendant IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA FRANCIS C. MUSSO, CPA, MPA, a Professional corporation, Plaintiff NO. 05-213 CIVIL TERM vs. LANDIS, NC., Defendant VERIFICATION CIVIL ACTION - LAW I, STEVEN J. CAPUANO, President of LANDIS, INC., VERIFY that the statements set forth in the foregoing DEFENDANT'S ANSWER TO PLAINT'IFF'S COMPLAINT are true and correct to the best of my knowledge, information and belief. I understand that false statements herein are made subject to the penalties of 1,8 Pa. §4904 relating to unworn falsification to authorities. Dated: L S TOTAL P.04 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA FRANCIS C. MUSSO, CPA, MPA, a Professional corporation, Plaintiff NO. 05-213 CIVIL TERM VS. LANDIS, INC., CIVIL ACTION - LAW Defendant CERTIFICATE OF SERVICE AND NOW, this ? day of February, 2005, the undersigned hereby certifies that a true and correct copy ofthe foregoing DEFENDANTS' ANS WER TO PLAINTIFF'S COMPLAINT was served upon the opposing party by way of United States first class mail, postage prepaid, addressed as follows: Charles F. Blumenstock, Jr., Esquire Blumenstock & Blumenstock, P.C. 255 Butler Avenue, Suite 103 Lancaster, PA 17601 LAW OFFICES OF CRAIG A. DIEHL By.-G! Helen E. Rasmussen, Legal Assistant 3464 Trindle Road Camp Hill., PA 17011-4436 (717) 763-7613 ...> i ? _,. ';l ` n ' i : r:??? ., ' r..:. , ?? _ ._ i? SHERIFF'S RETURN - REGULAR CASE NO: 2005-00213 P COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND MUSSO FRANCIS C CPA MPA VS LANDIS INC JASON VIORAL , Sheriff or Deputy Sheriff of Cumberland County,Pennsylvania, who being duly sworn according to law, says, the within COMPLAINT & NOTICE LANDIS DEFENDANT at 30 WOODCRAFT the , at 1013:00 HOURS, on the 18th day of January , 2005 MT HOLLY SPRINGS, PA 17065 was served upon by handing to PATRICIA ADAMS, RECEPTIONIST, ADULT IN CHARGE a true and attested copy of COMPLAINT & NOTICE together with and at the same time directing Her attention to the contents thereof. Sheriff's Costs: Docketing 18.00 Service 4.44 Affidavit .00 Surcharge 10.00 .00 32.44 Sworn and Subscribed to before me this a,t day of A. D. Prothonotary So Answers: R. Thomas Kline 01/19/2005 BLUMENSTOCK & BLUMENSTOCK By: V H p.tuty-SS eriff Curtis R. Long Prothonotary OfflLE of the i3rotbonotarp Cumbprfanb Countp Renee K. Simpson Deputy Prothonotary John E. Slike Solicitor bs _ .2 2 CIVIL TERM ORDER OF TERMINATION OF COURT CASES AND NOW THIS 29TH DAY OF OCTOBER 2008 AFTER MAILING NOTICE OF INTENTION TO PROCEED AND RECEIVING NO RESPONSE - THE ABOVE CASE IS HEREBY TERMINATED WITH PREJUDICE IN ACCORDANCE WITH PA R C P 230.2 BY THE COURT, CURTIS R. LONG PROTHONOTARY n„e rn,irthnuse Snuare • Carlisle, Pennsylvania 17013 • (717) 240-6195 • Fax (717) 240-6573