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HomeMy WebLinkAbout21-1986-398 INRE:ESTATEOFROBERT :INTHECOURTOFCOMMONPLEASOF M.MUMMA,Deceased :CUMBERLANDCOUNTY,PENNSYLVA~ :ORPHANS'COURTDIVISION co;;g~ :NO.21-86-398 OLER,1.,May14,2012. Inthisseeminglyendlessdecedent'sestatecase,whichispresentlysubjectto court-appointedauditorproceedings,2abeneficiaryoftheestateofhisdeceasedfather, 3 andremaindennanoftrustscreatedunderhisfather'swill,hasfiledyetanotherappeal 4 fromanorderduringthecourseoftheproceedings.Thisappeal,inamulti-milliondollar estate,challengesanorderenteredpursuanttotheauditor'srecommendationauthorizing atransferoffundsfromonebanktoanotherandapaymentof$125,000.00toaresiduary 5 trustforexpensesofthetrust.Whethertheappealisinterlocutoryisbeyondthescopeof 6 thisopinion. See LettersTestamentaryweregrantedonJune5,1986.LettersTestamentary,WillBookNo.100:38; DeathCertificateofRobertM.Mumma,filedJune5,1986;Docket,RegisterofWills,No.21-86-389,at I. Atthispoint,theauditorhasconductedabout40daysofhearing. 2 LastWillandTestamentofRobertM.Mumma. NoticeofAppeal,filedJanuary12,2012. TheSuperiorCourthasaptlycharacterizedappellant'sconductinthisestateas"litigious."Opinion, datedFebruary22,2012,No.481MDA2011.Withregardtoappellant'spriorappealsinthiscasealone, see,e.g., NoticeofAppeal,filedSeptember15,2005(appealquashedbySuperiorCourtbyorderdated October28,2005,atNo.1546MDA2005),NoticeofAppeal,filedJanuary14,2009(appealquashedby SuperiorCourtbyorderdatedMarch27,2009,atNo.270MDA2009);NoticeofAppeal,filedMarch 14,2011(orderaffirmedbySuperiorCourtbyorderdatedFebruary22,2012,atNo.481MDA2011). See Appellantisalsoengagedinlitigationagainsthisrecently-<leceasedmother'sestateinFlorida.N.T. 88,Hearing,January28,2011;RMMExhibitI,Hearing,January28,2011(objectionsftIedinmother's estate). Order,December13,2011. 5 Asageneralrule,inadecedent'sestate"theconfirmationofthefinalaccountofthepersonal 6 representativerepresentsthefinalorder,subjecttoexceptionsbeingfiledanddisposedofbythecourt. SeeInreEstateofBarkowski,see 20Pa.C.S.~3514."2002PASuper57,'\17,794A.2d388,389-90; generallyInreEstateofQuinn, 805A.2d541(Pa.Super.2002)(appealfromorderdirectingpartial distributionquashedasinterlocutory).UnderPennsylvaniaRuleofAppellateProcedure342(a)(6),"[a]n Thebasesoftheappealhavebeenexpressedinastatementoferrorscomplained ofonappealasfollows: 1.AppellantRobertM.Mwnrna,II(hereinafter,"Appellant"orMumma,II") respectfullysubmitsthatyourHonorableCourterredbyfailingtoaddressMummaII's challengetotheCourt'ssubjectmatterjurisdictionduringthecourseoftheproceedings beforethe.Auditor,JosephD.Buckley,Esquire. 2.Indeed,theAuditor'sInterimReport,datedDecember5,2011,specifically acknowledgedthatduringthefirstandthirdtelephoneconferences,"Mr.Mummaargued thatthecourthadnojurisdiction"(seepagesI&2ofInterimReport). 3.Moreover,inhisAnswertoM&TBank'sRequestForPartialDispositionOn UndisputedIssuesofFact,filedDecember14,2011,Mwnrna,II,actingprose, specificallyallegedthat"theOrphan'sCourtdoesnothavejurisdictionoverD-E Distributionoritsassets." 4.AsAuditor,JosephBuckleylackedauthoritytoresolveandtodeterminea challengetothesubjectmatterjurisdictionoftheCourtandshouldhavesubmittedthis questiontotheCourt. 5.Infuct,atpageIofhisInterimReport,AuditorBuckleystatedasfollows: Ialsoprovidedallpartieswithacopyofapplicablesectionsofthe PennsylvaniaConsolidatedStatutesrelatingtotheOrphan'sCourt jurisdiction(20Pa.C.S.Fll)andrelatingtoincomeondistributive shares(20Pa.C.S.93543)togetherwithacopyofthePennsylvania SupremeCourt'sdecisioninPopev.Dasher,429Pa.576;240A.2d 518(1968),acasewhichdiscussedwhetheracourtofcommonpleas ortheorphan'scourthadjurisdictiontodeterminetheownershipof certainrealtyrecordedindecedent'snameatthetimeofdeathandof certainsharesofcorporatestockregisteredindecedent'snameatthe timeofdeath. 6.AppellantRobertM.Mumma,IIrespectfullysubmitsthatsaidcaseis inapplicabletothefactsofthepresentmatter.ThefuctisthatRobertM.Mumma,atthe timeofhisdeath,didnotownsto«kinDEDistributionandMummaRealtyAssociates wasformedafterhisdeath,inaddition,hedidnotownstockinPennsySupplyInc. 7.AppellantRobertM.Mwnrna,IIalsosubmitsthatnorecordwaskeptofthe referencedtelephoneconferencecalls,andAuditorBuckleymisrepresentedwhatwas saidbyRobertM.Mwnrna,II.Moreover,AuditorBuckleyberatedBarbaraMummato theextentthatshecouldnotexpressheropinion. 8.TheTrusteerelicsuponapurportedagreementamongthetenants-in-common tosupportherrightstotheassetsofthetenancy-in-common.Theagreementsherelies uponcontainsanexpressprovisionthatalldisputesbetweenthetenantsaresubjectsolely toarbitrationinDauphinCounty,Pennsylvania,andthusnotsubjecttothejurisdictionof theOrphansCourtofCumberlandCounty,Pennsylvania. order[ofanOrphans'Court]determininganinterestinrealorpersonalproperty"isappealable.Whether appellant'schallengetothiscourt's"subjectmatter"jurisdictionshouldbeconstruedasimplicatingthis provisionoftheappellaterulesisbeyondthescopeofthisopinion. 9.Inadditiontothejurisdictionalchallenge,AppellantRobertMumma,II submitsthatthedistributionsauthorizedbytheCourt'sOrderofDecember13,2011, wereinappropriateandanabuseoftheCourt'sdiscretion,forthefollowingreasons: a)ThepartieswerenotgivenanopportunitytorespondtotheAuditor's Report; b)NeitherD-EDistribution,norMummaRealtyAssociateswereparties toanyactionbeforetheCourt; c)NoHearingswereheldinthisniatterandnorecordwaskeptofthe telephoneconferences;and. d)MummaRealtyAssociatesisnotalegalentityintheCommonwealth ofPennsylvania. Thisopinioninsupportoftheorderdirectingpartialdistributionwritten IS pursuanttoPennsylvaniaRuleofAppellateProcedure1925(a). STATEMENTOFFACTS Overviewofearlyhistoryofthiscase.Theearlyhistoryofthisestatehasbeen relatedinthecontextsofmultiplepriorappealsbyappellanttotheSuperiorCourtin opinionsauthoredbytheHonorableGeorgeE.Hoffer,formerPresidentJudge,inan opinionin2000,8andinopinionsbytheundersignedjudgedatedJuly15,2005,9 13 2 November4,2005,10November8,2006,11December8,2008/andMay31,2011. OnJanuary6,1999,RobertM.Mumma,11...petitionedthiscourtforan accountingoftheestateofhisfather,RobertM.Mumma,Sr...,whodiedtestateon April12,1986.Thedecedent'swillandthecodiciltheretowereprobatedonJune5, 1986.ThewillappointsMrs.BarbaraMcK.Mununa,decedent'swidow[nowalso ConciseStatementofMattersComplainedofonAppealPursuanttoPa.RA.P.19259B),Filedon BehalfofAppellantRobertM.Mumma,11,filedApril3,2012. SeeInre:EstateofRobertMMumma,No.21-86-398(Ct.Com.PI.CumboFeb.23,2000)(Hoffer,P.l., appealquashed,776A.2d300(2001)(tabledecision). SeeInre:EstateofRobertMMumma,Inre:OpinionPursuanttoPA.RAP.1925,No.21-86-398(Ct. Com.PI.CumboJul.15,2005). SeeInre:EstateofRobertMMumma,Inre:OpinionPursuanttoPA.RAP.1925,No.21-86-398(Ct. Com.PI.CumboNov.4,2005). SeeInre:EstateofRobertMMumma,Inre:OpinionPursuanttoPA.RAP.1925,No.21-86-398(Ct. Com.PI.CumboNov.8,2006). SeeInre:EstateofRobertMMumma,Inre:OpinionPursuanttoPA.RAP.1925,No.21-86-398(Ct. Com.PI.CumboDec.8,2008). SeeInre:EstateofRobertMMumma,Inre:OpinionPursuanttoPA.RAP.1925,No.21-86-398CCt. Com.PI.CumboMay31,2011). deceased],andLisaM.Morgan[decedent'sdaughter]...asexecutricesthereofandas trusteesofaMaritalTrustandaResiduaryTrustcreatedthereunder....Underthewill, thepresumptiveremaindermenoftheTrusts,iftheysurviveMrs.Mumma,arethe decedcent'schildren:petitionerRobertM.Mumma,II,LindaM.Mumma,BarbaraM. MummaandMrs.Morgan.Thedecedentbequeathedtohistestamentarytrusteesart amountequaltofIftypercentofhistotalgrossestatetobeheldintrustexclusivelyforthe benefItofhiswifeduringherlifetime,theprincipaltobedistributedtothedecedent's childrenuponherdeath.Inaddition,thedecedentgavehisresiduaryestatetohis testamentarytrusteestobeheldintrustexclusivelyforthebenefItofhiswifeduringher lifetime,theprincipaltobepaidtothedecedent'schildrenuponherdeath. [Decedent'swidowandMrs.Morgan]ftledinterimaccountsoftheiractsand transactionsasexecutricesandastrusteesonAugust9,1991.... [RobertM.Mumma,II,]disclaimedhisinterestunderthewillin1987.In1989, [formerPresidentJudgeHaroldE.Sheelyof]thiscourtgrantedpetitioner'smotionto revokehisdisclaimer.[RobertM.Frey,Esq.],whowasappointedguardianadlitemfor theminorpersonsinterestedintheEstatein1988,appealedtherevocationofthe disclaimer.TheSuperiorCourtruledthatMr.Frey'srepresentationoftheestatewith respecttotherevocationofthedisclaimerwasbeyondthescope.ofhislimited appointmentandthereforehelackedstandingtoappeal. [RobertM.Mumma,eventually]ask[ed]foracompleteaccountingofthe Estate,includinganaccountingoftheTrustsinwhich[he]claim[ed]aninterest. [Decedent'swidowandMrs.Morgan]claimedinresponsethatthey[couldnot]provide anaccountingto[RobertM.Mumma,II]becausehe[did]nothavestanding,andthe issueoftherevocationof[his]disclaimerhard]notbeenfullylitigated.... 14 Thepositionoftheexecutrices/trusteeswasrejectedbythecourt,andan accountingbytheexecutrices/trusteeswasorderedonFebruary23,2000.... ,,15 Appellanthasproceededproseatvarioustimes,andwithvariouscounselatother times.Atthetimetheissuesheraisesonhiscurrentappealwerebeingdeveloped,hewas proceedingprose;butanewattorneyisnowrepresentinghimontheappeal.Thedocket atthistimecomprises67pages. ThelatestcontroversywasprecipitatedbyaPetitionToAuthorizeDistributions 16 filedbythetrusteeoftheresiduarytrustunderthedecedent'swill.Thepetitionnoted InreEstateofRobertMMumma,No.21-86-398,slipop.at7-8,(Ct.Com.PI.CumboMay31,2011); InreEstateofRobertMMumma,No.21-86-398,slip.op.at2(Ct.Com.PI.CumboNov.4,2005,citing InreEstateofRobertMMumma,No.21-86-398,slipop.at1-3(Ct.Com.PI.CumberlandFeb.23,2000 (Hoffer,PJ.)(citationsomitted). InreEstateofRobertMMumma,No.21-86-398,slipop.at8(Ct.Com.PI.CumboMay31,2011);In 15 reEstateofRobertMMumma,No.21-86-398,slip.op.at2-3(Ct.Com.PI.CumboJuly15,2005,citing InreEstateofRobertMMumma,No.21-86-398,slip.op.at1-3.(Ct.Com.PI.CumboFeb.23,2000) (Hoffer,PJ.),appealquashed,776A.2d300(2001)(tabledecision). PetitionToAuthorizeDistributions,ftledAugust26,20.11. 16 thattwobusinessentitiesinwhichthetrusthadasubstantialinterest-DEDistribution CorporationandMummaRealtyAssociatesI-hadfundsavailablefordistributionand .thatabank(M&T)atwhichfundsofDEDistributionCorporationwerelocatedwas 17 unwillingtoreleasethemtoanyonewithoutacourtorder.Thismatterwasreferredby thecourttotheauditorforabriefinterimreportandrecommendation. Whilethispetitionwaspending,thebank(M&T)atwhichtheDEDistribution Corporationaccountinquestionwaslocatedfiledapetitiondescribingitselfasamere stakeholderandsoughtauthorizationtotransferthefund(amountingtoabout$86,000)to anaccountofDEDistributionCorporationatanotherbank.Thispetitionwasopposed IS byappellant,actingprose,onthetheorythat"theOrphans'Courtdoesnothave jurisdictionoverD-EDistributionoritsassets.Thepropervenuefordisputesoverthe fundsintheM&TaccountisintheCountywheretheaccountwasopened.,,19. Inhisinterimreportinresponsetothecourt'sreferral,theauditordescribedthe procedureheusedinarrivingathisrecommendation: AftercontactingthepartiesortheirrepresentativesIconductedaseriesof telephoneconferenceswithalltheparties.Ialsoinvitedanylocalpartytoparticipatein personinmyoffices.Duringthefirstconference,AttorneyOttoandLindaMummawere presentinmyofficeandRobertMumma,BarbaraMummaandAttorneyGreenwere presentonthetelephone.Mr.Mumma'spositionwasthattheOrphan'sCourthadno jurisdiction,theTrustee'spositionwasthatfundswereneededforongoingexpenses.The threebeneficiariespresentrequestedadditionalinformationfromtheTrust'saccount.The Trustanditsattorneysagreedtohavetherequestedfinancialinformationmadeavailable andasecondconferencewasscheduled.Ialsoprovidedallpartieswithacopyof applicablesectionsofthePennsylvaniaConsolidatedStatutesrelatingtotheOrphan's Court'sjurisdiction(20Pa.c.s.andrelatingtoincomeondistributiveshares(20 Pa.c.s.togetherwithacopyofthePennsylvaniaSupremeCourt'sdecision Pope v.429Pa.576,240A.2d518(1968),acasewhichdiscussedwhetheracourtof commonpleasortheorphans'courthadjurisdictiontodeterminetheownershipof certainrealtyrecordedindecedent'snameatthetimeofdeathandofcertainsharesof corporatestockregisteredindecedent'snameatthetimeofdeath. RespondentM&TBank'sRequestforPartialDispositiononUndisputedIssuesofFact,intheNatureof 18 aMotionforPartialJudgmentonthePleadings,filedDecember7,2011. RespondentRobertM.Mumma'sAnswerstoRespondentM&TBank'sRequestforPartialDisposition 19 onUndisputedIssued(sic)ofFact,intheNatureofaMotionforPartialJudgmentonthePleadings,filed DecemberJ4,2011. Asecondconferencewasheld,LindaMummainformedthisofficeshedidnot desiretoparticipate,.AttorneyOttowaspresentinmyofficeandRobertMummaand BarbaraMummawerepresentonthetelephone.DuringthisconferenceBarbaraMumma andRobertMummastatedthattheyhadrecentlyreceivedthefinancialmaterialtheyhad requestedandhadnothadtimetoreviewtheinformation.Athirdconferencewasthen scheduled. Athird.conferencewasheld.LindaMummainformedthisofficeshedidnot desiretoparticipate,AttorneyOttowaspresentinmyofficeandRobertMummaand BarbaraMummawerepresentonthetelephone.Mr.Mummaarguedthatthecourthad notjurisdiction,BarbaraMummastatedmaybethecourthadjurisdictionandAttorney Ottostatedthatthecourtdidhavejurisdiction,buthewouldwithdrawthepetitionand proceed.AttorneyOttostatedthattheTrusteehadinformedtheCourtthatshe,asTrustee wouldmakenodistributionswithoutfirstpetitioningthecourt"O Asaresultoftheagreementonthepartofthetrusteenottomakeanydistributions withoutfirstpetitioningthecourt,abasicallyinnocuousorderwasrecommendedbythe auditor,whichthecourtenteredandwhichappellanthasappealed: ANDNOW,this13thdayofDecember,2011,upontherecommendationofthe AuditorinthiscaseitisherebyorderedthattheMoneyMarketAccountofDE DistributionCorporationcurrentlymaintainedatMTBankhavinganaccountnumber endingin525IshallbereleasedandMTBankisherebydirect[edJtodisburse,by wiretransfer,theentirebalancetoDEDistributionCorporation'scheckingaccountat FultonBank. Itisfurtherorderedthatthesumof$125,000.00fromtheaccountsofthe MummaRealtyAssociatesIbedistributedtotheTrustestablishedundertheWillof RobertM.Mummaandthatthisamountshallbeacredittoanyfuturedistributionsto whichthesaidTrustestablishedundertheWillofRobertM.Mummashallbeentitled. Inessence,theordersimplydirectedthetransferof$86,000ofacorporationin whichthetrustwassaidtohavesubstantialinterestfromtheaccountofthecorporation atonebanktotheaccountofthecorporationatanotherbank,andthedepositof$125,000 infundsofanotherbusinessentityinwhichthetrustwassaidtohaveasubstantial interestintothetrust,tobecreditedagainstfuturedistributionsoftheentity. DISCUSSION Therationalefortheauditor'srecommendationiscontainedintheauditor'sreport, attachedtothisopinionandadoptedbythecourt.Withregardtothebanktransfer,the reportnotes,interalia,that"Mr.Mummacouldoffernoreasonableexplanationforhis [objectiontoatransferoffundsfromonebankaccounttoanother]otherthanpersonal Auditor'sInterimReport,December5,201I,appendedtoOrder,December13,2011. animositytowardcertainFultonBankemployees,officersordirectors...."Withregard tothedistributiontothetrustof$125,000fromavailablefundsofMummaRealty AssociatesI,theauditor'sobservationsincludedthefollowing: TheTrustownsalargeinterestinMummaRealtyAssociatesI("MRAI").That interestisallegedtobeovereighty(80)percent....RobertMumma...didnotdispute thatexpensesarebeingincurredbythetrust/estatebutclaimedthatsuchexpenseswere onlylitigationcostsandshouldthereforenotbeconsidered....Thepartiesdidnot disputethat$200,000.00isavailablefordistribution.ThereforeIwouldrecommendthat $125,000.00bedistributedtotheTrustandthatsuchdistributionbeacredittoanyfuture distributions.Becausethepartiescannotagreeontheirrespectivesharesandnoparty, beneficiary,shareholder,orpartnerpetitionedforadistribution,otherthantheTrustee,. thepartiesmustbecontenttoawaitthefinaldecisionofthecourtintheauditofthe accounts. Withrespecttothejurisdictionalissuebeingpursuedbyappellant,itwouldappear tobewell-settledthatanOrphans'Courtinwhichadecedent'sestateispendinghas jurisdictionovermattersrelatingtotheownershipofassetsbytheestateandtheir administration.v.429Pa.576,240A.2d518(1968);20Pa.C.S Withrespecttotheprocedureemployedbytheauditorinthiscaseinarrivingat hisrecommendations,whileitmighthavebeenbeneficialtoholdyetmoreauditor's hearingsonthepetitionatissue,thereisnoindicationthatappellantexpressed dissatisfactionatthetimewiththemoreinformalprocedureemployedbytheauditor.It wasincumbentuponhimtodosoifhewishedtomakeanissueqfit.v.669 A.2d424,424(Pa.Commw.1995).Inaddition,theorderenteredwasbasically innocuousgiventheinitialrequestofthetrustee'spetition. Finally,withrespecttothecourt'sadoptionoftherecommendationoftheauditor andentryoftheorderappealedfromwithoutahearingorfurtherargument,the argumentsofappellantontheissuewerereviewedindetailintheauditor'sreportand consideredbythecourt.Thefmalauditor'sreportandrecommendations,dealingwiththe manyissuesraisedbyappellantandothers,willofcoursebesubjecttoexceptions,briefs, oralargument,anddispositionfollowingreviewbythecourt.CumberlandCounty See Orphans'CourtRule8.7-2. Fortheforegoingreasons,itis.believedthattheverylimitedorderenteredin accordancewiththeauditor'sinterimreportinthiscasewasaproperone. BYTHECOURT,. y {)Wesle01,r.,SJ. JosephD.Buckley,Esq. 1237RollyPike Carlisle,PA17013 Auditor ThomasA.French,Esq. Rhoads&Sinon,L.L.P. 1SouthMarketSquare P.O.Box1146 Ramsburg,PA17108 AttorneyforM&TBank BradyLeeGreen Morgan,Lewis&Bockius,L.L.P. 1701MarketSt. Philadelphia,PA19103-2921 AttorneyforEstateofRobertM.Mumnia GeorgeB.Faller,Jr. Martson,Deardorff,Williams,Otto,Gilroy&Faller lOE.HighSt. Carlisle,PA17013 AttorneyforEstateofRobertM.Mumma LindaMummaRoth 512CreekviewLane Mechanicsburg,PA17055 LindaMummaRoth c/oCarterEllis 203FriarCourt Mechanicsburg,PA17050-6872 BarbaraMannMumma 541BridgeviewDrive Lemoyne,PA17043 :INTHECOURTOFCOMMONPLEASOF INRE:ESTATEOFROBERTM. :CUMBERLANDCOUNTY,PENNSYLVANIA MUMMA,deceased ORPHANS'COURTDIVISION NO.21-86-398 TotheHonorableJ.WesleyOler,Jr.: YourHonorhasappointedmeAuditortheabovecaptionedmatterandchargedme withreviewingthemostrecentandfinalaccountandproposeddistributiontheabovematter fUldholdingahearingonthemostrecentaccountingandproposeddistribution.ByOrderdated October5,20IIyoureferredaPetitiontoAuthorizeDistributionsandtheResponsetoPetition toAuthorizeDistributionsinthismatter. AftercontactingthepartiesortheirrepresentativesIconductedaseriesoftelephone conferenceswithalltheparties.Ialsoinvitedanylocalpartytoparticipateinpersoninmy offices.Duringthefirstconference,AttorneyOttoandLindaMummawerepresentinmyoffice andRobertMumma,BarbaraMummaandAttorneyGreenwerepresentonthetelephone.Mr. Mumma'spositionwasthattheOrphan'sCourthadnojurisdiction,theTrustee'spositionwas thatfundswereneededforongoingexpenses.Thethreebeneficiariespresentrequested additionalinformationfromtheTrust'saccountant.The.Trustanditsattorneysagreedtohave therequestedfinancialinformationmadeavailableandasecondconferencewasscheduled.I alsoprovidedallpartieswithacopyofapplicablesectionsofthePennsylvaniaConsolidated StatutesrelatingtotheOrphan'sCourt'sjurisdictionandrelatingtoincome 711) ondistributiveshares3543)togetherwithacopyofthePennsylvaniaSupreme Court'sdecisionPopev.Dasher,429Pa.576;240A.2d518(1968),acasewhichdiscussed whetheracourtofcommonpleasortheorphans'courthadjurisdictiontodetermine'the ownershipofcertainrealtyrecordedindecedent'snameatthetimeofdeathandofcertainshares ofcorporatestockregisteredindecedent'snameatthetimeofdeath: Asecondconferencewasheld,LindaMummainformedthisofficeshedidnot desiretoparticipate,AttorneyOttowaspresentinmyofficeandRobertMummaandBarbara Mummawerepresentonthetelephone.DuringthisconferenceBarbaraMummaandRobert Mummastatedtheyhadrecentlyreceivedthefinancialmaterialtheyhadrequestedandhadnot hadtimetoreviewtheinformation.Athirdconferencewasthenscheduled. Athirdconferencewasheld,LindaMummainformedthisofficeshedidnotdesireto participate,AttorneyOttowaspresentinmyofficeandRobertMummaandBarabaraMumma werepresentonthetelephone.Mr.Mummaarguedthatthecourthadnojurisdiction,Barbara MummastatedmaybethecourthadjurisdictionandAttorneyOttostatedthatthecourtdidhave jurisdiction,buthewouldwithdrawthepetitionandproceed.AttorneyOttostatedthatthe TrusteehadinformedtheCourtthatshe,asTrusteewouldmakenodistributionswithoutfirst. petitioningthecourt. Theundersignedidentifiedthreedistinctmatterstoberesolved:thefirstbeingthe MTBankmoneymarketaccountwithanaccountnumberendingir;t5251.Thesecondbeing theproposeddistributiontotheshareholdersofDEDistributionandthirdaproposeddistribution tothetenantsincommonoftheMRAIagreement. TheResiduaryTrustundertheWillofRobertM.Mummamaintainsallegesitisthe ownerof27.192650%ofthestockinDEDistributions,thelateMr.Mumma'sfourchildrenand theestateofhislatewifeowningthebalanceinapproximatelyequalshares.DEDistributions allegesitisholdingexcesscashintheamountof$100,000.00imaccountatFultonBankandan 2 accountatMTBank.ItdesirestoconsolidatetheaccountsintotheFultonBankaccountand makeadistribution.RobertMummaIIhadrequestedthattheMTBanknotpermitthefunds depositedwiththatbanktobewithdrawnandplacedintheFultonBankaccount.Mr.Mumma couldoffernoreasonableexplanationforhisrequest.MTBankthroughitscounselhasno objectiontotransferringthefunds,butbecauseofMr.Mumma'sobjectiondesiresacourtorder topermitthesame.Becauseheofferednoreasonableexplanationotherthanpersonalanimosity towardcertainFultonBankemployees,officersordirectors,hisobjectionshouldbedismissed andtheCourtshouldenteranorderdirectingthefundstobetransferred. TherelativesharesofownershipinDEDistributionsisdisputedbyRobertandBarbara Mummawhoraiseargumentswhichhadbeenraisedintheoriginalhearings.Whenquestioned whytheTrusteesneededadditionfundstheundersignedwasinformedthatRobertMumma and/orBarbaraMumma'haveinitiatednewactionsinjurisdictionsoutsideofCumberland CountyandtheTrustandTrusteehavebeencalledupontodefendthesenewactions.Thenew expensesrelatetonewlitigationexpenses.Mr.MummaarguedthatDEDistributions,beinga corporationshouldfollowPennsylvaniastatutesgoverningcorporation.ThereforeIbelievethe courtshouldallowthecorporationtoactonitownaccordtodistributeits,excessfundsasit deemsappropriate. TheTrustownsalargeinterestinMummaRealtyAssociatesI("MRAI").Thatinterest isallegedtobeovereighty(80)percent.Mr.Mummaarguedthattheagreementbetweenallthe partiesininterestinMRAIrequiresarbitrationifthepartiescannotagreethusthemattershould besubmittedtosucharbitration.RobertMummaandBarbaraMummadidnotdisputethat expensesarebeingincurredbythetrust/estatebutclaimedthatsuchexpenseswereonly litigationcostsandshouldthereforenotbeconsidered.Theyarguedthattheywouldhaveto indirectlyincuraportionthecostofthedefensetothelitigationtheyhadinitiatedagainstthe TrustandTrustee.Theundersigneddoesnotknowthepartiestoorthesubjectmatterofthe litigation,butitwasstatedthatitisanactionfiledinDauphinCounty.Thepartiesdidnot disputethat$200,000.00isavailablefordistribution.ThereforeIwouldrecommendthat $125,000.00bedistributedtotheTrustandthatsuchdistributionbeacredittoanyfuture distributions.Becausethepartiescannotagreeontheirrespectivesharesandnoparty, beneficiary,shareholder,orpartnerpetitionedforadistribution,otherthantheTrustee,the partiesmustbecontenttoawaitthefinaldecisionofthecourtintheauditoftheaccounts. IfurtherrecommendthatifyourHonoragreeswithmyrecommendations,youenter OrdersaccordinglyandIhaveattachedrecommendedorderstoaccomplishthesame. Respectfullysubmitted, //Jos.9D.Buckll\j,Esquire,Awlifor SupremeCourtIlJ#38444(/ 1237HollyPike Carlisle,PAl7013 (717)249.2448 JoeBLaw@aol.com 4