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iN RE: EST ATE DF
RDBERT M. MUMMA,
Deceased
IN THB CDURT DF COMMDN PLEAS OF
CUMBERLAND CDUNTY, PENNSYLV ANlA
DRPHANS' COURT DiVISIDN
NO'. 21-86-398
NOTICE OF APPEAL
NOTICE IS HEREBY GIVEN that Lisa M. Morgan and Barbara McK. Mumma,
Respondents and Executrices of the Estate of Robert M. Mumma, hereby appeal to the Superior
Court of Pennsylvania from the Order entered in the above-captioned matter on February 23, 2000,
a copy of which is attached hereto as Exhibit "A". Said Order was docketed on February 23, 2000;
A copy of the docket entries in the Court of Common Pleas of Cumberland County, Orphan' s Court
Division, is attached as Exhibit "B".
MARTSDN DEARDDRFF WILLIAMS & ono
.
By
I V. Dtto, I , Esquire
a. Sup. ID #27763
Mark A. Denlinger, Esquire
Pa. Sup. ID #83794
Ten East High Street
Carlisle, PA 17013
(717) 243-3341
Attorneys for Appellants (Respondent~)
Date: March 24, 2000
...' '.'........~,
IN RE ESTATE OF
ROBERT M. MUMMA,
: IN THE COURT OF COMMON
: PLEAS OF CUMBERLAND
: COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-86-398
Deceased.
IN RE: PETITION OF ROBERT M. MUMMA II FOR ACCOUNTING
Before HOFFER. P.J.
ORDER OF COURT
AND NOW,CJ.r- 1- ~, 2000, upon consideration of the briefs
submitted by both parties, the facts of record, and the applicable law,
Petitioner Robert M. Mumma II's petition for an accounting of the Estate
and Trusts of Robert M. Mumma, Sr, is hereby granted. An accounting
shall be filed within ninety days of this order. The motion of Respondents
Barbara McK. Mumma and Lisa M. Morgan for the appointment of a
guardian ad litem for the minor children of petitioner is denied.
By the Court,
A TRUE COPY'FROM FieCOFl.Q
In Testimony wherof. I hereunto set my hand
and the seal of said Court at Carlisle, l'>A
This .;I3~dayof 2000
P.J.
C~rk of therphans Court
Cumberland County
Robert M. Mumma II, Petitioner
BoxE
Bowmansdale, PA 17008
6880 S.E. Harbor Circle
Stuart, FL 34996
Pro se
(vo V. Otto III
10 East High Street
Carlisle, PA 17013
Attorney for Respondents
Joseph A. O'Connor, Jr.
Morgan, Lewis & Bockius LLP
1701 Market Street
Philadelphia, PA 19103-2921
Attorneys for Respondents
IN RE ESTATE OF
ROBERT M. MUMMA,
: IN THE COURT OF COMMON
: PLEAS OF CUMBERLAND
: COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: NO. 21-86-398
Deceased.
IN RE: PETITION OF ROBERT M. MUMMA II FOR ACCOUNTING
Before HOFFER. P.J.
OPINION
In this opinion, we address Robert M. Mumma II's request for an
accounting. On January 6, 1999, Robert M. Mumma II (hereinafter
"petitioner") petitioned this court for an accounting of the estate of his
father, Robert M. Mumma Sr. (hereinafter "decedent"), who died testate on
April 12, 1986. (Respondents' Brief at 1). The decedent's will and the
codicil thereto were probated on June 5, 1986. (Respondents' Brief at 1).
The will appoints Mrs. Barbara McK. Mumma, decedent's widow, and Lisa
M. Morgan (hereinafter "respondents") as executrices thereof and as
trustees of a Marital Trust and a Residuary Trust created thereunder ("the
Trusts"). (Respondents' Brief at 1). Under the will, the presumptive
remaindermen of the Trusts, if they survive Mrs. Mumma, are the
decedent's children: petitioner Robert M. Mumma II, Linda M. Mumma,
Barbara M. Mumma and Mrs. Morgan. (Respondents' Brief at 1). The
~.,
decedent bequeathed to his testamentary trustees an amount equal to fifty
percent of his total gross estate to be held in trust exclusively for the
benefit of his wife during her lifetime, the principal to be distributed to the
decedent's children upon her death. (The will, Article 7). In addition, the
decedent gave his residuary estate to his testamentary trustees to be held
in trust exclusively for the benefit of his wife during her lifetime, the
principal to be paid to the decedent's children upon her death. (The will,
Article 8).
The respondents filed interim accounts of their acts and transactions
as executrices and as trustees on August 9, 1991. (Respondents' Brief at
4). There have been no further accountings since that time.
Petitioner disclaimed his interest under the will in 1987.
(Respondents' Brief, Ex. A). In 1989, this court granted petitioner's motion
to revoke his disclaimer. (Respondents' Brief, Ex. D). Mr. Frey, who was
appointed guardian ad litem for the minor persons interested in the Estate
in 1988, appealed the revocation of the disclaimer. (Respondents' Brief,
Ex. E). The Superior Court ruled that Mr. Frey's representation of the
estate with respect to the revocation of the disclaimer was beyond the
scope of his limited appointment and therefore he lacked standing to
appeal. In re Estate of Robert M. Mumma, Mem. Op., at 2 (Pa.Super.
July 18, 1994).
2
Petitioner now asks for a complete accounting of the Estate,
including an accounting of the Trusts in which petitioner claims an interest.
The respondents claim they cannot provide an accounting to petitioner
because he does not have standing, and the issue of the revocation of
petitioner's disclaimer has not been fully litigated. Further, respondents
ask this court to appoint a guardian ad litem for petitioner's minor children.
We will address the claims of both parties in turn.
Discussion
Petitioner seeks a final accounting of the decedent's Estate pursuant
to section 3501.1 of the Decedents, Estates, and Fiduciaries Code.1
Respondents do not dispute that they must account to those interested in
the Estate and Trusts. (Respondents' Brief at 5). However, respondents
assert that petitioner does not have an interest in the Estate or Trusts
giving him standing to request an accounting. Respondents question
whether petitioner's disclaimer has been properly revoked. In their brief,
respondents state, "if the disclaimer is still valid, Mr. Mumma II, has
absolutely no interest in the Estate or the Trusts and would be an improper
party to any accounting proceeding." Respondents' Brief at 6.
I Six months from the first complete advertisement of the original grant of letters, the personal
.epresentative may be cited to file the account by any party in interest. 20 Pa.C.S.A ~ 3501.1.
3
Respondents contend that since the issue of the revocation of petitioner's
disclaimer has not been fully appealed, petitioner has no interest in the
Estate. We disagree.
This court revoked petitioner's disclaimer in 1989. Although Robert
Frey, limited guardian of the minor children of the Estate, appealed the
decision, the Superior Court ruled that Mr. Frey did not have standing to
appeal the issue and that such an appeal exceeded the scope of his
representation. In re Estate of Robert M. Mumma, Mem. Op., at 2
(Pa.Super. July 18, 1994).
Respondents' challenge to the validity of petitioner's disclaimer is a
collateral attack on the prior judgment of this court revoking the disclaimer.
It is a rule of law of general application that a judgment properly entered is
not subject to collateral attack. See Mangold v. Neuman, 371 Pa. 496,
500,91 A.2d 904, 906, (1952). Therefore, respondents may not collaterally
attack the prior judgment revoking petitioner's disclaimer. Until adjudicated
otherwise, our decision revoking petitioner's disclaimer restores his interest
in the Estate.
As it has been determined that petitioner is a party in interest, he
may petition the court to require the trustee to file an account of the
management of the trust estate. See Rock v. Pyle, - Pa.Super. -, 720
A.2d 137, 142 (1998), In re Wheeler's Estate, 287 Pa. 416, 135 A. 252
(1926). The Decedents, Estates and Fiduciaries Code provides that a
4
,
.
court may order a trustee to file an account upon the petition of a
beneficiary of the trust. 20 Pa.C.S.A. 9 7181. Although the respondents
filed an interim accounting in August of 1991, no evidence of additional
accountings has been presented. Respondents, as fiduciaries entrusted
with the administration of an estate, have a duty to exercise the utmost
fairness in dealing with beneficiaries. See Estate of Boslco, 488 Pa. 274,
278,412 A.2d 505, 507 (1980). Respondents are therefore directed to file
an accounting of the Estate and Trusts.
Respondents raise the second issue of whether the court should
appoint a guardian for the minor children of petitioner. Respondents
request that the court appoint a guardian for petitioner's minor children in
order to satisfy their possible interests in the event that petitioner's
disclaimer is revoked. Rule 12.4 of the Pennsylvania Orphans' Court
Rules states:
(a) On petition of the accountant or any party in interest, or
upon its own motion, the court may appoint (1) a guardian ad
litem to represent a minor or an incompetent not represented
by a guardian or (2) a trustee ad litem to represent an
absentee, a presumed decedent, or unborn or unascertained
persons not already represented by a fiduciary, unless the
court considers that the interests of such persons are
adequately represented.
Pa.O.C.R. 12.4. As petitioner's children currently do not have any interest
under the Trusts, there is no reason to appoint a guardian for the minor
children of petitioner. Further, respondents have failed to show that the
5
children's interests are not adequately represented. Therefore,
respondents' motion for the appointment of a guardian for petitioner's
children is denied.
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PROCEEDINGS DOCKET - REG~STER OF WIll
........ ....4 ___A N c:o..e,.""":"s.c.IMa
.., ,"'u ~- JuJ.1d_~T~M.n
P'lut MO. NAME OF OECEDENTc...b\.r ~ OUIGMATION RUIDaNCt: ----:-- FIL.l! ,
21-86 500 21-
56
J3JL ROBER'!' M MUMMA ,--L WORMT.RV~'Rr1Rc;
EXECUTOR..... BARBA.RA. Mc;K. M(]MM~ ET AL EXEcl
~, AOM"R g~~HO'" APR'. 12 . 1986 AOM'R
=1
d MONTH PAY Y". ABSTRACT OF PROCEEDINGS '00_ NO, P~C Motn'H
FEB. 1 19" 'w \ c 'T''' n~" MAR.
OBJECTY"N~ 0" MUMMA P TO THE A "'T Fr>' .
.. /
EB. 198 ANSWER OF MUMMA & M"RGAN TO PRELIMIN RY OB bCT ON~ MAR.
"F MUMMA " 'T''' '""" PN ~"" n"M
FEB. 0 1989 PETITION FOR REMOVAL OF EXECUTORS A"1
TRUSTEES OF RmmERT M. MUMMA JI. O.C.
FEB. 1 198 OPTNlON AND "RD"P ,,~ COURT O.C.
0- FEB. 15 1989 CERTIFICATE OF SERVICE
FEB.' 16 198' lI'llr lONERS MEMORANDUM OF LMI IN SUPPO T OF
lI'l'. FOR DECLARATORY JUDG~IENT .
FEB. 1 19 9 r"p,",,,,,,,,,,,, "" "
M'D. 8 198 OPTNTON AND ORDER OF COURT. O.C.
MAR 30 1989 ANSWERS OF BARBARA McMUMMA & LISA M. O.C.
MORGAN TO PET. OF ROBT. M. MUMMA FOR
REMOVAL OF TRUSTEE & EXECUTOR.
""MAR. 31 1989 ORDER OF COURT 0.0., "
iPR. 6 1985 CERTIFICATE OF SERVICE
~ 1. . . . .'
FIUNO. NAME OF DECEDENT DD.CfNATlOH ,~a)piI:Nc'I:-,'! ......
21~~6 W"RML"YSBURG 21-1
39 ROBERT M. MUMMA T 641
L~ EXECUTOP BARBARA MeK. l>WHMA ET AL I EXEC~
ADM"P OAT.- 0" APR. 12 1986
t1UT" ADM"R.
NONTH PAV v... ABSTRACT OF PROCEEDINGS -- NO. ..... NP_
'" 98it . "AV
APR. 6 NOTICE OF APPEAL. ORDER QF TRANSCRIP
PROOF OF SERVICE , !
-.-.-....
APR 0 9B9 A~n A~ Cill!RT I", "- om."
'APR. 7 989 STATEMENT OF MATTERS COMPLAINED OF
APR. 7 989 STATUS REPORT FILED
MAY 17 1989 PRAEC'IPE FOR DISCONTINUANCE FILED JUNE
WITH ~IlPF.R'AR r"""T. JULY
" HAY 27 19"9 ORnER "F .C. ," Don MAY
COURT
, "'"'' ,,~ ""R"R'T' M. MUMMA.II "
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.;i~, ' , "'" , '00 "" "AORARA M,," MUMMA & 'T~A M MOI>GA
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REVOKE DISCLAIgER.
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AUG. 9 989 hNSWER OF ROTH TO PETITION OF ROBERT M. MUM A I
TO REVOKE DISCLAlt<ER.
. AUG. 30 198 PROCEEDINGS FOR REVOKE DISCL IMER I i
PET. TO
!"IUC Ne. NAME OF DECEDENT DOIIINATlOK RUIDINC&,., I'1L& ;
21-86 2l-B
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NOTICE OF 'APP~t;, ORDER OF TRANSCRIP --.----e--
PROOF OF SERVIcE,
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OPINION AND ORDER OF COURT "._. .Q~~
STATEMENT OF MATTERS COMPLAINED OF
STATUS REPORT FILED
PRAECIPE FOR DISCONTINUANCE FILED
WITH SUPERIOR C6URT.
,
ORDER OF COURT
PETITION OF ROBERT M. MUMMA,II
TO REVOKE DISCLAIMER. O.C.
ANSWER OF GUARDIAN AD LT'I'EM IN OppoS irION
TO PET. OF ROBERT 1-1. ~1UMMA , I I .
A~SWER OP BARBARA McK.MUMMA & LISA M MORGAi
'1'0 PP'I'TON OF M. t.m~lMA TT TO
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PROCEEDINGS FOR PET. TO REVOKE DISCL IHER
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EXECUTOR
. SEPT 1 989 ANSWER OF BARBARA M. McCLURE TO PET.
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SEPT 27 198 BRIEF OF ROBERT M. MUMMA,II, IN SUPPO T
OF PErITION TO REVOKE DISCLAIMER.
3 1989 NOTICCE)@Fl ''I'TON
4 1989 PRAECIPE TO LIST FOR TRAIL
1 '1989 OPTl\1TmJ ~l\1n n'" r'nfTD'l'
30 198 EXCEPTIONS OF GUARDIAN ADLITEM TO
ORDER OF COURT.
DEC. 12 198c Notice of Appeal and Certificate of
Service.
AOM"R
MONTH DAY YEAR
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FILE NO.
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NAME OF' DECEDENT
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DATE OF
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! MONTH DAY YEAR
?~;3. 7 1989 PETITIONERS' MEr'10R.l\~LQ..l1tLOF LAW)N OP
THE PREL I M IN.l\.RY OBJECT IO;-J,,-.O~ B.oE_'J'.. t. MHA_, II.
RFPOR1'm .._....__. .____._..-.
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EXCEPTIONS OF GUARDIAN AD LITEM
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23 1990 ORDER_ OF REGISTER QF'.J'U.LLS REVOKING
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FILE NO.
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EBECCA S. GARMA~
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! MONTH DAY YEAR
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MARCH 25 1991 STATUS REPORT
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. MAY 17 1~93 PET. OF COUNSEl. TO "'...I(E RULL AB::;OLUT a.c. f24 920
HAY j17 199) ORDER OF .COURT ~o.c. ~12~ m
ULY 12-, 2. \1.9jl_J. MS.ro/),t,S,_E '" .JOUlQ~R,.9,t'__'Mn4KA'11 ~ Gllbe t TO
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~EJ!~ !~ .!..!.91 SUPERIOR COURT !'!F.MORANDUI1 ti
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APRIL IjI991:' STATUS. RE,pQl!.T ~
";R. 4!1'991::o~D~R Of ;;URT (LIST fOR ARG.OME~H) ;\0.1.:-
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JUNEl? " 199~REl>PONSE TO PET. OF ROBERT 101. I'lIJI'l!o!1\,I. TO CO~PE:;~
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PROOF OF' SERVICE
I hereby certify that I am this day serving the foregoing document upon the persons and in the
manner indicated below which service satisfies the requirements ofPA.R.A.P. 121:
Service bv first class mail addressed as follows:
Robert M. Mumma, II
BoxE
Bowmansdale, P A 17008
Pro se Petitioner (Appellee)
Robert M. Mumma, II
6880 S.E. Harbor Circle
Stuart, FL 34996
Pro se Petitioner (Appellee)
Honorable George E. Hoffer
Courthouse Square
Cumberland County Courthouse
Carlisle, PA 17013
Mr. Richard J. Pierce (717)240-6200
Court Administrator
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
MARTS ON DEARDORFF WILLIAMS & OTTO
By 1f,4~
M A. De~ger, E . uire
Ps. Sup. TID#83794 \
L:"" Supreme Court Number
Ten East High Street
Carlisle, PA 17013
.1(717) 243-3341
Attorneys for Appellants (Respondents)
Date: March 24, 2000
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