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HomeMy WebLinkAbout21-1986-398 Orphans' IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF ROBERT M. MUMMA : CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS’ COURT DIVISION : NO. 21-86-398 ORPHANS’ COURT IN RE: OPINION PURSUANT TO PA. R.A.P. 1925 OLER, J., July 15, 2005. In this Orphans’ Court case, in which objections to accounts are presently subject to court-appointed auditor proceedings, a pro se litigant, Robert M. 1 Mumma, II, has appealed from interlocutory orders of this court without securing 2 the certification provided for under Section 702(b) of the Judicial Code. The Notice of Appeal states as follows: Notice is hereby given that Robert M. Mumma II, a beneficiary of the Estate of Robert M. Mumma, hereby appeals to the Superior Court of Pennsylvania from the orders entered in this matter on April 25, 2005 and April 29, 2005. These orders have been entered in the docket as evidenced by the attached copy of the 3 docket entry. The grounds for the appeal have been expressed in a statement of matters complained of on appeal as follows: 1. The Court erred in denying Robert M. Mumma II, a beneficiary and party in interest, the right to have a jury trial to resolve a substantial dispute of fact concerning the decedent’s title to property, real or personal. 2. Whether the Court has the authority to Order Discovery issues to be determined by the Auditor. 1 Although the court is reluctant to use the word litigious, it can be said that Mr. Mumma is far from a novice in this county with respect to litigation. See, e.g., Mumma v. CRH, Inc., 99-1546 Civil Term (Ct. Com. Pl. Cumberland 1999); Mumma v. Pennsy Supply, Inc., 2765 Equity 1999 (Ct. Com. Pl. Cumberland 1999); Mumma v. G-A-T Distribution Corp., 94-0423 Civil Term (Ct. Com. Pl. Cumberland 1994); Mumma v. Nine Ninety-Nine, Inc., 14 Equity 1990 (Ct. Com. Pl. Cumberland 1990); Mumma v. Nine Ninety-Nine, Inc., 15 Equity 1990 (Ct. Com. Pl. Cumberland 1990); Mumma v. Mumma, 84 Equity 1990 (Ct. Com. Pl. Cumberland 1990); Mumma v. Mumma, 66 Equity 1988 (Ct. Com. Pl. Cumberland 1988). 2 Act of July 9, 1976, P.L. 586, §2, as amended, 42 Pa. C.S. §702(b). 3 Notice of Appeal, filed May 19, 2005. 3. Whether the Court erred in appointing an Auditor while Discovery 4 is still outstanding and before all objections have been filed. This opinion in support of the orders appealed from is written pursuant to Pennsylvania Rule of Appellate Procedure 1925(a). STATEMENT OF FACTS The early background of this case has been well summarized by the Honorable George E. Hoffer, President Judge, in an opinion of this court in 2000. On January 6, 1999, Robert M. Mumma II . . . petitioned this court for an accounting of the estate of his father, Robert M. Mumma Sr. . . . , who died testate on April 12, 1986. The decedent’s will and the codicil thereto were probated on June 5, 1986. The will appoints Mrs. Barbara McK. Mumma, decedent’s widow, and Lisa M. Morgan . . . as executrices thereof and as trustees of a Marital Trust and a Residuary Trust created thereunder . . . . 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. 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. 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. [Decedent’s widow and Mrs. Morgan] filed interim accounts of their acts and transactions as executrices and as trustees on August 9, 1991. . . . [Robert M. Mumma, II,] disclaimed his interest under the will in 1987. In 1989, [former President Judge Harold E. Sheely of] this court granted petitioner’s motion to revoke his disclaimer. [Robert M. Frey, Esq.], who was appointed guardian ad litem for the minor persons interested in the Estate in 1988, appealed the revocation of the disclaimer. 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. [Robert M. Mumma, II, eventually] ask[ed] for a complete accounting of the Estate, including an accounting of the Trusts in which [he] claim[ed] an interest. [Decedent’s widow and Mrs. Morgan] claim[ed in response that] they [could not] provide an accounting to [Robert M. Mumma, II,] because he [did] not have standing, and the issue of the revocation of [his] disclaimer ha[d] not 5 been fully litigated. . . . 4 Concise Statement of Matters Complained of on Appeal, filed June 10, 2005. 5 In re Estate of Robert M. Mumma, No. 21-86-398, slip op. at 1-3 (Ct. Com. Pl. Cumberland February 23, 2000) (Hoffer, P.J.) (citations omitted). 2 This position of the executrices/trustees was rejected by the court, and an 6 accounting by the executrices/trustees was ordered on February 23, 2000. Thereafter, a procedural morass developed as accounts, objections to accounts, supplemental objections to accounts, motions to quash subpoenas, motions of counsel to withdraw, motions to require notice of property dispositions, petitions to remove executrices/trustees, exceptions to orders, motions to stay, petitions for injunctions, motions to compel discovery, etc., were filed. Among these filings was a motion entitled “Objector’s Motion To Compel 7 Discovery,” submitted by Robert M. Mumma, II, on December 21, 2004. Among them also was a 74-page document filed by Robert M. Mumma, II, entitled: SUPPLEMENTAL CONSOLIDATED STATEMENT OF OBJECTIONS TO THE ACCOUNT OF BARBARA K. McK. MUMMA AND LISA M. MORGAN AS CO-EXECUTORS OF THE ESTATE OF ROBERT M. MUMMA, DECEASED AND TO THE FIRST, SECOND, THIRD AND FOURTH INTERIM ACCOUTINGS OF BARBARA K. McK. MUMMA AND LISA M. MORGAN AS CO-TRUSTEES OF THE MARITAL TRUST UNDER 8 WILL THE WILL [sic] OF ROBERT M. MUMMA, DECEASED These objections are described in the document by the following headings: The Marital Trust Appears To Be Overfunded. The Estate Account As Filed Fails To Allocate Funds to the Marital Trust in Accordance with the Express Direction in Decedent’s Will The Account As Filed Fails To Adequately Explain or Document Significant Changes in Certain Major Investment Holdings of the Estate The Co-Executrices of the Estate Failed To Preserve Assets Contained in Decedent’s Safety Deposit Box 3332 at the Dauphin Deposit Bank at the Time of His Death and/or Failed to Adequately Investigate the Disappearance of Decedent’s Assets Which Were Contained in this Safety Deposit Box The Number of Shares of Pennsylvania Supply Company Stock (700) Listed on the Account Is Overstated and/or Has Been Overvalued 6 In re Estate of Robert M. Mumma, No. 21-86-398 (Ct. Com. Pl. Cumberland February 23, 2000) (Hoffer, P.J.), appeal quashed, 776 A.2d 300 (2001) (table decision). 7 Objector’s Motion To Compel Discovery, filed December 21, 2004. 8 Supplemental Consolidated Statement of Objections to the Account of Barbara K. McK. Mumma and Lisa M. Morgan as Co-Executors of the Estate of Robert M. Mumma, Deceased and to the First, Second, Third and Fourth Interim Accountings of Barbara K. McK. Mumma and Lisa M. Morgan as Co-Trustees of the Marital Trust Under Will the Will of Robert M. Mumma, Deceased, filed May 27, 2004. 3 Liquidation of the Pennsylvania Supply Company Stock Was Contrary to the Express Wishes of the Decedent and Was Unnecessary The Co-Executrices of the Estate Refused To Consider Any Other Offers for the Sale of the Pennsylvania Supply Company Assets Which Were Sold Outside of the Family to CRH, LPC Despite the Fact That Objector Had Made a Higher Offer for These Same Assets Improper Accounting for Fulton Bank Building in Lemoyne, PA Improper Accounting of Stock Distributions to Barbara McK. Mumma Improper Accounting for/Distribution of Estate Income to Barbara McK. Mumma Objection to Valuation of Leadville, Colorado Property Objection to Valuation of Bender Property in Mount Holly Springs, Pennsylvania Objection to Valuation of Grove Property in Mount Holly Springs, Pennsylvania Objection to Valuation of Lebanon Rock, Inc. Stock Failure of Estate to Perform Under the Shareholders Agreement for High-Spec, Inc. Stock Objection to Value of High-Spec, Inc. Stock Objections to the Attorney Fees Paid by Decedent’s Estate and the Marital Trust to Morgan Lewis and Bockius Objections to the Attorney Fees Paid by the Marital Trust to Stradley, Ronon, Stevens & Young Objection to Jurisdiction Incorporation of Prior Objections Filed by Charles Shields 9 Objections Based on Receipts of Principal Disbursements of Principal Distribution of Principal to Beneficiaries Changes in Princi[pa]l Payments of Administration Expenses Distribution of Income to Beneficiaries Improper Distribution of Family Assets Impermissible Withdrawals Failure To Maximize Asset Values 10 Acts of Corporate Self-Dealing 9 This and the objections which follow were contained in an earlier filing of objections. 4 The section of the objections referencing “overfunding” read as follows: 1. The Marital Trust Appears To Be Overfunded. The Estate Account as Filed Fails to Allocate Funds to the Marital Trust in Accordance with the Express Direction in Decedent’s Will A.) Under Item Seventh of Decedent’s Will the amount to be awarded to the Marital Trust is a standard pecuniary formula gift: SEVENTH: If my wife, BARBARA McK. MUMMA, survives me, I give and bequeath to the trustees hereinafter named, an amount equal to fifty (50%) percent of my total gross estate as finally determined for Federal Estate Tax purposes, taking into account and including therein, for computation purposes, my undivided interest in the value of all my interests in property which pass or which or have passed to my wife under other provisions of this Will, or otherwise than under this Will, but only to the extent that such interests are, for purposes of the Federal Estate Tax, included in determining my gross estate and allowed as a marital deduction. B.) The Account as filed fails to compute the amount to be awarded to the Marital Trust with reference to the Federal Estate Tax Return, nor does the Account give credit (for computation purposes) against the amount to be awarded to the Marital Trust for the value of the joint marital and other property which had passed to BARBARA McK. MUMMA under other provisions of the Will or outside of probate (which property was required to be included in the Federal Estate Tax return as filed). A copy of the relevant portions of Federal Estate Return Form 706 as filed are attached hereto as Exhibit “A”. Total Gross Estate (Federal) $16,645,786.00 ½ of Total Gross Fed Estate $8,322,893.00 Less: Schedule M Spousal Joint & Other Property Passing Outside Probate (861,018.00) Total Amount Which Should Have Been Awarded to Marital Trust 7,461,875.00 10 Supplemental Consolidated Statement of Objections to the Account of Barbara K. McK. Mumma and Lisa M. Morgan as Co-Executors of the Estate of Robert M. Mumma, Deceased and to the First, Second, Third and Fourth Interim Accountings of Barbara K. McK. Mumma and Lisa M. Morgan as Co-Trustees of the Marital Trust Under Will the Will [sic] of Robert M. Mumma, Deceased, filed May 27, 2004. 5 C.) Under the Account as filed, the following principal amounts were actually distributed to the Marital Trust (See Exhibit “B” attached hereto): 1986 – 1987 (Vol 1, Page 60) $6,289,808.65 2001 – 2002 (Vol 4, Sch E, Page 1) 2,358,359.85 Total Principal Distributions To Marital Trust $8,648,168,50 D.) The Marital Trust is over funded by $1,186,293.50 calculated as follows: Actual Principal Distributions $8,648,168.50 Required Under Will (7,461,875.00) Marital Trust Overfunded by: 1,186,293.50 These overfunding amounts may need to be adjusted as Objector was not able to determine if the adjustments to valuations were made by the Internal Revenue Service in time for filing of these objections. If any asset valuation adjustments occurred on the federal estate tax return, then the carrying values of those affected assets should have had corresponding adjustments on the Account, as the Will directs that the adjusted amounts for federal estate tax purposes are to be used as the basis for determining the gift to the Marital Trust. E.) Objector believes that the Marital Trust maybe overfunded by additional amounts depending on adjustments to the Estate Account upon this Court rulings on certain of 11 Objector’s other objections set forth below. In an attempt to bring this matter, which commenced in 1986, under control, the undersigned judge appointed an auditor in the person of the 12 distinguished Cumberland County attorney Taylor P. Andrews, Esq. The order 13 appointing Mr. Andrews was dated January 6, 2005. Within several weeks of the appointment, Robert M. Mumma, II, filed a 14 motion to have the auditor replaced. Following a hearing on March 11, 2005, at 11 Id., at 2-4. 12 Order of Court, January 6, 2005. 13 Order of Court, January 6, 2005. The issues to be considered by the auditor include (a) whether the conduct of the executrices/trustees warrants their removal and (b) whether the validity of the revocation of disclaimer by Robert M. Mumma, II, can continue to be litigated. Orders of Court, March 11, 2005, April 22, 2005. 14 Motion To Recuse/Remove Attorney Taylor P. Andrews and To Appoint a New Auditor, filed January 31, 2005. 6 15 which a record was made on this motion, it was denied as devoid of merit. An oral motion made at this proceeding by Robert M. Mumma, II, that the court also 16 recuse itself from further participation in the case was similarly denied. Another oral motion made at the proceeding by Robert M. Mumma, II – for a jury trial – 17 was also denied. Another oral motion made by Robert M. Mumma, II, at the 18 proceeding – for a stay pending completion of discovery – was also denied, and a formal motion to this effect was later denied by order dated March 30, 2005 19 (docketed March 31, 2005). On March 24, 2005, Robert M. Mumma, II, filed a “Request for Jury Trial on Objections to Inventory and Accounting Pursuant to PEF Code 777(a).” The motion read, in its entirety, as follows: AND NOW, comes the Petitioner, Robert M. Mumma, pro se, and files the within Request for a jury trial on objections to the inventory and accounting in the above-noted Estate and in support thereof avers the following: 1. Petitioner is Robert M. Mumma, an adult individual, acting pro se. 2. Petitioner is an heir to the Estate of his late father, Robert M. Mumma, and as such is a party in interest to the estate. 3. Petitioner avers that a substantial dispute exists as to the ownership of certain assets listed in the Estate’s inventory and accounting. 4. Specifically, Petitioner believes that the Estate has inventoried assets that were never owned by his father and therefore should not have become part of his estate. 5. Petitioner has filed objections to the account filed by the Estate and the Court has yet to hear those objections. 15 Order of Court, March 11, 2005. 16 Order of Court, March 11, 2005. A subsequent motion for recusal of the court filed by Robert M. Mumma, II, has been made the subject of a hearing scheduled for August 29, 2005. Order of Court, June 30, 2005. 17 Order of Court, March 11, 2005. 18 Order of Court, March 11, 2005. 19 Order of Court, March 30, 2005. 7 6. Pursuant to the Probate, Estate and Fiduciary (PEF) Code, Section 777(a), the Petitioner is entitled to a jury trial regarding the ownership of certain assets of the Estate. WHEREFORE, Petitioner respectfully requests that the Court order a jury trial on his objections as to matters of 20 ownership of certain assets in the Estate. 21 A rule was issued on the request for a jury trial on March 30, 2005, and a response to the request was filed by Decedent’s widow and Mrs. Morgan on April 22 8, 2005. This response, inter alia, denied the existence in this case of any 23 unresolved material dispute as to the decedent’s title to property. The request for a jury trial was denied, for the second time, by order dated April 21, 2005 24 (docketed April 25, 2005). This denial is apparently one of the interlocutory orders being appealed by Robert M. Mumma, II. Meanwhile, on April 4, 2005, the court held a conference on the motion to compel discovery that had been filed by Robert M. Mumma, II. The on-the-record conference, which the auditor attended and participated in, resulted in the following order of court: AND NOW, this 4th day of April, 2005, upon consideration of the Motion To Compel Discovery filed on behalf of Robert M. Mumma, II, . . . and following a conference . . . in which Brady L. Green, Esquire, Michael J. Riffitts, Esquire, and Ivo V. Otto, III, Esquire, represented Barbara McK. Mumma and Lisa M. Morgan, Ralph A. Jacobs, Esquire, represented Barbara Mann Mumma, and Robert M. Mumma, II, appeared pro se, it is ordered and directed that the executrixes/trustees, within 20 days of today’s date, file responses to the Objector’s First Set of Request for Production of Documents to the Executrixes/Trustees, the Objector’s First Set of Interrogatories to Executrixes, Robert M. Mumma, II’s, Second Set 20 Request for Jury Trial on Objections to Inventory and Accounting Pursuant to PEF Code 777(a), filed March 24, 2005. 21 Order of Court, March 30, 2005. 22 Response of Barbara McK. Mumma and Lisa M. Morgan to Request of Robert M. Mumma, II for a Jury Trial Pursuant to 20 Pa. C.S. §777(a), filed April 8, 2005, at 2. 23 Response of Barbara McK. Mumma and Lisa M. Morgan to Request of Robert M. Mumma, II for a Jury Trial Pursuant to 20 Pa. C.S. §777(a), filed April 8, 2005, at 2. 24 Order of Court, April 21, 2005. 8 of Requests for Production of Documents to the Executrixes/Trustees, and Robert M. Mumma, II’s, Third Set of Requests for Production of Documents to the Executrixes/Trustees, and that the auditor, within 45 days of today’s date, hold a pre- hearing conference among the interested parties for purposes of recommending an order with respect to any further discovery in the case and with respect to any issues presented by the responses of the 25 executrixes/trustees to the discovery requests. Shortly thereafter, Robert M. Mumma, II, filed a Motion To Compel 26 Inspection of All Books and Records. As had been done with his earlier discovery motion, this matter was referred to the auditor in the first instance for 27 purposes of proposing a recommended order. This order of court, dated April 29, 2005 (docketed April 29, 2005), referring the motion to the auditor for review, is apparently one of the interlocutory orders being appealed by Robert M. Mumma, II. Mr. Andrews, in his capacity as auditor, conducted the pre-hearing conference referred to in this court’s order dated April 4, 2005, quoted above, and, 28 in accordance with his recommendation, the court entered the following order dealing, for the moment, with the various outstanding discovery issues in the case: AND NOW, this 19th day of May 2005, upon recommendation of the Auditor in this case, it is hereby ordered as follows with regard to discovery pertaining to the objections that have been filed to the accounts filed at the docket: Any party expressing one or more objections to one or more of the accounts shall serve his or her discovery requests upon counsel for the estate and related trusts no later than June 13, 2005. Past discovery requests that have not been answered shall be served again. Copies of all discovery requests shall be sent to the Auditor and docketed of record with the Clerk of the Orphans’ Court. 25 Order of Court, April 4, 2005. 26 Motion To Compel Inspection of All Books and Records, filed April 22, 2005. 27 Order of Court, April 29, 2005. 28 Auditor’s Request for Discovery Order, filed May 17, 2005. 9 The Estate and related trusts shall file a response to the requested discovery no later than July 13, 2005, and any discovery that is not subject to an objection shall be provided by July 28, 2005. All objections to the discovery shall be copied to the Auditor and docketed of record with the Clerk of the Orphans’ Court, and shall be supported with a brief setting forth the legal authorities supporting the objections to the discovery. Any response that the requested discovery has been previously provided shall specifically state the time, manner and context of the previous delivery. A party seeking discovery that is resisted by the estate or trusts shall file a brief with legal authorities in support of the requested discovery by August 27, 2005. This brief shall be served 29 upon the Auditor as well as all other parties. Meanwhile, Robert M. Mumma, II, filed a “Request for Order That Estate Has Waived Its Right To Contest a Disclaimer Filed and Revoked or, Alternatively, Request for Immediate Hearing To Determine Whether the Estate 30 Has Waived Its Right,” on April 20, 2005. By order of court dated April 22, 2005, this question was included among the issues to be reviewed by the auditor in 31 the course of his duties relating to the objections to the accounts. The date of docketing of this latter order (April 25, 2005) suggests that it may be one of the interlocutory orders from which Robert M. Mumma, II, has appealed. However, it does not seem to be encompassed by his statement of matters complained of on appeal. DISCUSSION Appeals of interlocutory orders. “[T]he general rule [is] that interlocutory orders are not [immediately] appealable . . . .” Jones v. Trojak, 535 Pa. 95, 103, 634 A.2d 201, 205 (1993); see T.C.R. Realty, Inc. v. Cox, 472 Pa. 331, 337, 372 A.2d 721, 724 (1977); Pa. R.A.P. 341. The main reason for proscribing immediate 29 Order of Court, May 19, 2005. 30 Request for Order That Estate Has Waived Its Right To Contest a Disclaimer Filed and Revoked or, Alternatively, Request for Immediate Hearing To Determine Whether the Estate Has Waived Its Right, filed April 20, 2005. 31 Order of Court, filed April 22, 2005. 10 interlocutory appeals is judicial economy. See Schaffer v. Litton Systems, Inc., 372 Pa. Super. 123, 125, 539 A.2d 360, 361 (1998). However, “the rule also serves to discourage tactics in litigation intended to overwhelm an opposing party with the expense and delay inherent in separate appellate litigation of intermediate matters . . . .” Heitzman-Nolte v. Nolte, No. 00-1052 Support, slip op. at 5 (Ct. Com. Pl. Cumberland June 22, 2004), appeal quashed, No. 841 MDA 2004 (Pa. Super. Ct. December 2, 2004). “We have variously defined a final order as one which ends the litigation, or alternatively disposes of the entire case. Conversely phrased, an order is interlocutory and not final unless it effectively puts the litigant ‘out of court.’” Allegheny Ludlum Steel Corp. v. Pennsylvania Public Utility Comm’n, 67 Pa. Commw. 400, 408, 447 A.2d 675, 679 (1982) (quoting T.C.R. Realty, Inc., 472 Pa. at 337, 372 A.2d at 724). Exceptions to the general rule that an interlocutory order is not appealable prior to the entry of a final order in a case include: (a) certain types of orders enumerated in Pennsylvania Rule of Appellate Procedure 311 (orders affecting judgments, relating to attachments, changing venue or venire in a criminal case, regarding injunctions, granting peremptory judgment in mandamus, awarding a new trial in a civil case, directing partition, or having been authorized by statute or general rule), (b) collateral orders as defined in Pennsylvania Rule of Appellate 32 Procedure 313, and (c) those orders permitted to be appealed to an appellate court following a certification by the lower court “that such order involves a controlling question of law as to which there is substantial ground for difference of opinion and that an immediate appeal from the order may materially advance the ultimate termination of the matter . . . .” Act of July 9, 1976, P.L. 586, §2, as amended, 42 Pa. C.S. §702(b); see Pa. R.A.P. 312, 1311. 32 Under this rule, “[a] collateral order is an order separable from and collateral to the main cause of action where the right involved is too important to be denied review and the question presented 11 Orders relating to jury trials, discovery, waivers, and appointment of an auditor are typical of nonappealable interlocutory orders. See In re Jones’ Estate, 400 Pa. 545, 549, 162 A.2d 408, 411 (1960) (appointment of an auditor issue); Van der Laan v. Nazareth Hospital, 703 A.2d 540 (Pa. Super. Ct. 1997) (discovery issue); Optimum Image, Inc. v. Philadelphia Electric Co., 410 Pa. Super. 475, 600 A.2d 553 (1991) (jury issue); Robson v. State Farm Mutual Automobile Insurance Co., 335 Pa. Super. 365, 484 A.2d 177 (1984) (waiver issue); In re Fair’s Estate, 34 Pa. Super. 263 (1907) (discovery issue); In re Dengler’s Estate, 13 Pa. D. & C.2d 193 (Philadelphia 1958) (jury issue). In the present case, the orders on these subjects did not put the appellant out of court and were thus interlocutory in nature. They did not fall within any of the exceptions to the general rule of nonappealability of interlocutory orders, and they were typical of the type of orders which have been held interlocutory and unappealable by the courts. For these reasons, it is believed that the appeal of Robert M. Mumma, II, herein is subject to quashal. Effect of prior rulings on same subject in case. As a matter of practice, during the pendency of a case, an issue that has been ruled upon once should not be casually revisited upon subsequent, identical motions in the absence of altered circumstances or a change in the law. Cf. Sanchez v. Philadelphia Housing Authority, 148 Pa. Commw. 329, 334, 611 A.2d 346, 348 (1992). The reason for this policy obviously relates to judicial economy and the need to maintain consistency during the course of litigation. Id. As Justice Stevens of the United States Supreme Court has observed: “As a matter of ordinary procedure, the burdens of litigation are minimized and the decisional process is expedited if a court is consistent in its rulings as a case progresses.” Illinois v. Gates, 459 U.S. 1028, 1028, 103 S. Ct. 436, 436, 74 L. Ed.2d 595 (1982) (dissenting opinion). is such that if review is postponed until final judgment in the case, the claim will be irreparably lost.” Pa. R.A.P. 313(b). 12 In the present case, two of the orders appealed from would appear to be encompassed by this policy favoring consistency during the pendency of a case. These are the order denying the request for a jury trial on the present record, and the order referring a discovery issue to the auditor for initial review and recommendation. Denial of request for jury trial. Under Section 777(a) of the Probate, Estates and Fiduciaries Code, it is provided as follows: When a substantial dispute of fact shall arise concerning the decedent’s title to property, real or personal, any party in interest shall be entitled to a trial of such issue by a jury. The verdict of the jury shall have the same effect as the verdict of a jury in a case at law. Act of June 30, 1972, P.L. 508, §2, as amended, 20 Pa. C.S. §777(a) (2005 Supp.). In the matter sub judice, the record is far from clear that “a substantial dispute of fact . . . concerning the decedent’s title to property” has been implicated by the objections which have been assigned to the auditor for review. Should the auditor’s hearings reveal otherwise, the matter of a jury trial on that issue can be revisited. In the meantime, in view of (a) the general policy against altering rulings during the pendency of a case in the absence of a change in the law or circumstances, and the fact that the order denying a request for a jury trial which is now being appealed had been preceded by a prior resolution of the same issue a month earlier, (b) the interlocutory nature of the ruling appealed from, and (c) the absence of a clear right to a jury trial on the present, undeveloped record, it is believed that the appeal of Robert M. Mumma, II, from the court’s order dated April 21, 2005, is not sustainable. Referral of discovery issue to auditor for initial review and recommended order. It is not uncommon in matters where discovery is complicated for a court to refer a discovery issue in the first instance to a master or auditor. See, e.g., George v. Schirra, 2002 PA Super. 395, 814 A.2d 202. The efficacy of such a practice was demonstrated in the present case by the reasonable discovery order, 13 which was adopted by the court, recommended by the auditor herein after holding a discovery conference. In view of (a) the general policy against altering procedures during the pendency of a case, and the fact that the order referring the discovery motion in the first instance to the auditor had been preceded by a similar referral in the past, (b) the interlocutory nature of the referral, (c) the routine nature of such referrals, and (d) the reservation to the court of the responsibility for ultimate disposition of the discovery motion, it is believed that the appeal of Robert M. Mumma, II, from the order of court dated April 29, 2005, is not sustainable. Referral of disclaimer issue to auditor in first instance. An issue not included in a statement of matters complained of on appeal is deemed waived for purposes of the appeal. Commonwealth v. Johnson, 565 Pa. 51, 771 A.2d 751 (2001). The matter of the referral of the disclaimer issue to the auditor has not been included in the statement of matters complained of on appeal filed in this 33 case. This opinion will therefore not address that issue, other than to note that the matter would be unappealable based upon its interlocutory nature in any event. Appointment of auditor prior to completion of discovery. None of the orders issued or docketed on dates referred to in the notice of appeal filed herein relate to the issue of the appointment of an auditor prior to completion of discovery. Those orders that might be construed to implicate such an issue—the order appointing an auditor dated January 6, 2005, and the two orders denying a stay, dated March 11, 2005, and March 30, 2005—were entered well before those referenced in the notice of appeal, and too early for the May 19, 2005, notice of appeal to be timely as to them. This opinion will therefore not address that issue as raised in the statement of matters complained of on appeal, other than to note that the matter would be unappealable based upon its interlocutory nature in any event. 33 As noted in the text, it is not entirely clear that this order was one which Robert M. Mumma, II, intended to be encompassed by his notice of appeal. 14 BY THE COURT, _________________ J. Wesley Oler, Jr., J. Robert M. Mumma, II P.O. Box 58 Bowmansdale, PA 17008 Pro Se Ivo V. Otto, III, Esq. Ten East High Street Carlisle, PA 17013 Attorney for Barbara McK. Mumma and Lisa M. Morgan Joseph A. O’Connor, Jr., Esq. Brady L. Green, Esq. 1701 Market Street Philadelphia, PA 19103-2921 Attorneys for Barbara McK. Mumma and Lisa M. Morgan Ralph A. Jacobs, Esq. th 215 S. Broad St., 10 Floor Philadelphia, PA 19107 Attorney for Barbara M. Mumma Taylor P. Andrews, Esq. 78 E. Pomfret Street Carlisle, PA 17013 Auditor Courtesy Copy: Kirk S. Sohonage, Esq. P.O. Box 480 Camp Hill, PA 17011 15