Loading...
HomeMy WebLinkAbout21-1986-398 Orphans' IN RE: THE ESTATE OF: ROBERT M. MUMMA, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-1986-398 IN RE: OPINION PURSUANT TO P A. R.A.P. 1925 OLER, 1., November 8, 2006. In this decedent's estate case which remaIllS unsettled after more than twenty years, 1 a pro se litigant has filed the latest in a series of appeals from non- final orders of this court.2 The subject of the instant appeal is an interlocutory order striking a lis pendens which the litigant had filed. 3 This is the fourth case in which the litigant has attempted to affect the property in question with a lis pendens.4 The present appeal was filed without a determination by this court of finality with respect to the order, pursuant to Pennsylvania Rule of Appellate I Letters testamentary were granted on June 5, 1986. 2 Notice of Appeal, filed October 6, 2006; Order of Court, September 5, 2006. Although issued on September 5,2006, the order appealed from was entered on the docket on September 6,2006. See Nos. 856 MDA 2005 and 1546 MDA 2005 (Pennsylvania Superior Court). 3 Order of Court, September 5,2006. 4 Estate of Robert M. Mumma's Motion To Strike Lis Pendens, para. 9, filed May 5, 2006; Robert M. Mumma, II, Exhibit 1, Hearing, August 31, 2006 (answer to motion to strike lis pendens). Although the court is reluctant to use the word litigious, it can be said that Appellant Mumma is far from a novice in this county with respect to litigation. See, e.g., Mann Realty Associates v. Pennsy Supply, Inc., 05-655 Civil Term (Ct. Com. PI. Cumberland 2005); Mumma v. CRH, Inc., 99-1546 Civil Term (Ct. Com. PI. Cumberland 1999); Mumma v. Pennsy Supply, Inc., 2765 Equity 1999 (Ct. Com. PI. Cumberland 1999); Mumma v. G-A-T Distribution Corp., 94-0423 Civil Term (Ct. Com. PI. Cumberland 1994); Mumma v. Mumma, 84 Equity 1990 (Ct. Com. PI. Cumberland 1990); Mumma v. Nine Ninety-Nine, Inc., 15 Equity 1990 (Ct. Com. PI. Cumberland 1990); Mumma v. Nine Nine-Nine, Inc., 14 Equity 1990 (Ct. Com. PI. Cumberland 1990); Mumma v. Mumma, 66 Equity 1988 (Ct. Com. PI. Cumberland 1988). Procedure 34l(c).5 Nor did this court amend the order to facilitate an immediate appeal pursuant to Section 702(b) of the Judicial Code.6 The issues on the litigant's appeal have been expressed in a statement of matters complained of on appeal as follows: 1. Does an Order of the Court that strikes a lis pendens "notice [sic] to the world that there is no longer a valid claim on the title" to the property, as the Superior Court held in Janus Management Services, Inc. v. Schlessinger, 810 A.2d 637 (Pa. Super. 2002)? 2. Is an Order that determines that there is no longer a valid claim on the title to the property a final order within the meaning of Rule 341 of the Rules of Appellate Procedure? 3. Is an Order that determines that there is no longer a valid claim on the title to the property a collateral order within the meaning of Rule 313 (b) of the Rules of Appellate Procedure? 4. Does a party permanently lose any rights if that party fails to or is prohibited from appealing an Order striking a lis pendens entered by that party, as the Superior Court said in Janus Management Services, Inc. v. Schlessinger, 810 A.2d 637 (Pa. Super. 2002)? 4. [sic] Does an order lifing a lis pendens fail to fix any rights, duties, or liabilities between the parties, does it put no one out of court, and does it fail to terminate the underlying litigation, as the Supreme Court held in United States National Bank of Johnstown v. Johnson, 487 A.2d 809 (Pa. 1985)? 5. Can the Opinions of the Supreme Court in United States National Bank of Johnstown v. Johnson, 487 A.2d 809 (Pa. 1985) and the Superior Court in Janus Management Services, Inc. v. Schlessinger, 810 A.2d 637 (Pa. Super. 2002) be reconciled?7 This opinion in support of the order appealed from is written pursuant to Pennsylvania Rule of Appellate Procedure 1925(a). STATEMENT OF FACTS By way of background, it may be noted that the litigant, Robert M. Mumma, II, is one of the children of the decedent in the above-captioned case, 5 See Order of Court, October 11, 2006 (denying motion for determination of finality with respect to order striking lis pendens). 6 See Order of Court, October 11,2006 (denying motion for amendment of order to indicate that immediate appeal may materially advance ultimate termination of matter); Act of July 9, 1976, P.L. 586, ~2, as amended, 42 Pa. C.S. ~702(b). 7 Statement of Matters Complained of, filed October 27,2006. 2 Robert M. Mumma,8 and one of the grandchildren of Robert M. Mumma's father, Walter M. Mumma, also deceased.9 The early background of the present 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. Prey, 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. Prey'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 been fully litigated. . . .10 8 NT. 8,14-15, Hearing, August 31,2006. 9 See NT. 14, Hearing, August 31,2006. 10 In re Estate of Robert M Mumma, No. 21-86-398, slip op. at 1-3 (Ct. Com. PI. Cumberland Pebruary 23,2000) (Hoffer, PJ.) (citations omitted). 3 This position of the executrices/trustees was rejected by the court, and an accounting by the executrices/trustees was ordered on February 23, 2000.11 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 Discovery," 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 WILL THE WILL [sic] OF ROBERT M. MUMMA, DECEASEDI2 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 Liquidation of the Pennsylvania Supply Company Stock Was Contrary to the Express Wishes of the Decedent and Was Unnecessary II In re Estate of Robert M Mumma, No. 21-86-398 (Ct. Com. PI. Cumberland February 23, 2000) (Hoffer, PJ.), appeal quashed, 776 A.2d 300 (2001) (table decision). 12 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. 4 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, P A 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 Objections Based on Receipts of Principal 13 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 Acts of Corporate Self-Dealingl4 13 This and the objections which follow were contained in an earlier filing of objections. 14 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 5 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) 12 of Total Gross Fed Estate Less: Schedule M Spousal Joint & Other Property Passing Outside Probate Total Amount Which Should Have Been Awarded to Marital Trust $16,645,786.00 $8,322,893.00 (861,018.00) 7,461,875.00 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 M. Morgan as Co-Trustees of the Marital Trust Under Will the Will [sic] of Robert M. Mumma, Deceased, filed May 27, 2004. 6 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 Required Under Will Marital Trust Overfunded by: $8,648,168.50 (7,461,875.00) 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 Objector's other objections set forth below. 15 In an attempt to bring this matter, which commenced in 1986, under control, the undersigned judge appointed an auditor in the person of the distinguished Cumberland County attorney Taylor P. Andrews, Esq.16 The order appointing Mr. Andrews was dated January 6,2005.17 Within several weeks of the appointment, Robert M. Mumma, II, filed a motion to have the auditor replaced. 18 Following a hearing on March 11, 2005, at which a record was made on this motion, it was denied as devoid of merit. 19 An oral motion made at this proceeding by Robert M. Mumma, II, that the court also 15 Id., at 2-4. 16 Order of Court, January 6, 2005. 17 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. 18 Motion To Recuse/Remove Attorney Taylor P. Andrews and To Appoint a New Auditor, filed January 31,2005. 19 Order of Court, March 11,2005. 7 recuse itself from further participation in the case was similarly denied.20 Another oral motion made at the proceeding by Robert M. Mumma, II - for a jury trial - was also denied?1 Another oral motion made by Robert M. Mumma, II, at the proceeding - for a stay pending completion of discovery - was also denied,22 and a formal motion to this effect was later denied by order dated March 30, 2005 (docketed March 31, 2005).23 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)." A rule was issued on the request for a jury trial on March 30, 2005,24 and a response to the request was filed by Decedent's widow and Mrs. Morgan on April 8, 2005?5 This response, inter alia, denied the existence in this case of any umesolved material dispute as to the decedent's title to property?6 The request for a jury trial was denied, for the second time, by order dated April 21, 2005 (docketed April 25, 2005).27 This order was appealed by Robert M. Mumma, 11,28 and subsequently affirmed by the Pennsylvania Superior Court. 29 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: 20 Order of Court, March 11,2005. 21 Order of Court, March 11,2005. 22 Order of Court, March 11,2005. 23 Order of Court, March 30, 2005. 24 Order of Court, March 30, 2005. 25 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. 26 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. 27 Order of Court, April 21, 2005. 28 Notice of Appeal, filed May 19,2005. 29 Order of Court, March 7,2006 (No. 856 MDA 2005). 8 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 1. 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 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 executrixes/trustees to the discovery requests?O Shortly thereafter, Robert M. Mumma, II, filed a "Motion To Compel Inspection of All Books and Records.,,31 As had been done with his earlier discovery motion, this matter was referred to the auditor in the first instance for purposes of proposing a recommended order.32 This order, dated April 29, 2005 (docketed April 29, 2005), referring the motion to the auditor for review, was appealed by Robert M. Mumma, 11,33 and was subsequently affirmed by the Pennsylvania Superior Court.34 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 Has Waived Its Right," on April 20, 2005.35 By order of court dated April 22, 30 Order of Court, April 4, 2005. 31 Motion To Compel Inspection of All Books and Records, filed April 22, 2005. 32 Order of Court, April 29, 2005. 33 Notice of Appeal, filed May 19,2005. 34 Order of Court, March 7,2006 (No. 856 MDA 2005). 35 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. 9 2005, this question was included among the issues to be reviewed by the auditor in the course of his duties relating to the objections to the accounts?6 On April 27, 2005, Robert M. Mumma, II, filed a "Motion for Recusal of Judge Due to Appearance of Impropriety.,,37 Following a hearing, the court denied the motion for recusal. 38 Robert M. Mumma, II, filed an appeal from the order of the court denying his recusal motion on September 15, 2005,39 and this interlocutory appeal was subsequently quashed by the Pennsylvania Superior Court.40 On February 14, 2006, Robert M. Mumma, II, filed a "Praecipe To Attach Deed and Index As Lis Pendens."41 The property to which the lis pendens pertained was the same property as to which Robert M. Mumma, II, had, in at least three other lawsuits in which he was plaintiff, sought unsuccessfully to affect by filing lis pendens notices.42 The property was situated in Silver Spring Township, Cumberland County, Pennsylvania, and had been sold by decedent and others in 1961 to a Pennsylvania corporation known as Pennsy Supply Inc.43 On May 5, 2006, a motion to strike the lis pendens was filed herein by the executrices of the decedent's estate.44 The motion to strike noted, inter alia, that "[t]he property referenced in the Deed attached to Robert M. Mumma, II's lis 36 Order of Court, filed April 22, 2005. 37 Motion for Recusal of Judge Due to Appearance ofImpropriety, filed April 27, 2005. 38 Order of Court, August 29,2005. 39 Notice of Appeal, filed September 15,2005. 40 Order of Court, October 28,2005 (No. 1546 MDA 2005). 41 Praecipe To Attach Deed and Index As Lis Pendens, filed February 14,2006. 42 Estate of Robert M. Mumma's Motion To Strike Lis Pendens, para. 9, filed May 5, 2006; Robert M. Mumma, II, Exhibit 1, Hearing, August 31, 2006 (answer to motion to strike lis pendens, para. 9 admitted). See Mann Realty Associates v. Pennsy Supply, Inc., 05-655 Civil Term (Ct. Com. PI. Cumberland 2005); Mumma v. CRH, Inc., 99-1546 Civil Term (Ct. Com. PI. Cumberland 1999); Mumma v. Pennsy Supply, Inc., 2765 Equity 1999 (Ct. Com. PI. Cumberland 1999). 43 Praecipe To Attach Deed and Index As Lis Pendens, filed February 14,2006. 44 Estate of Robert M. Mumma's Motion To Strike Lis Pendens, filed May 5,2006. 10 pendens bears absolutely no relationship to the issues involved in this litigation.,,45 In his answer to the motion to strike, Robert M. Mumma, II, asserted that the estate had "inventoryed [sic] assets owned by Robert M. Mumma, 11[,] and not [his father, the decedent, Robert M. Mumma].,,46 A hearing on the motion to strike the lis pendens was held by this court on August 31, 2006. At the hearing, Robert M. Mumma, II, introduced, inter alia, the deed which had been attached to his lis pendens praecipe.47 This 1961 deed transferred title to the property in question from the decedent, the father of Robert M. Mumma, II, and others, to a corporation known as Pennsy Supply Inc.;48 "[t]here are no deeds of record transferring that property to any other entity or person," according to Robert M. Mumma, 11.49 Since its receipt of title to the property, Pennsy Supply Inc., has subdivided the property and sold lots off it, Robert M. Mumma, II, stated. 50 At the conclusion of the hearing, counsel for the estate argued that MR. FALLER: . . . [T]he one thing that was admitted is [that] Mr. Mumma has filed the lis pendens against this piece of property three times in the past, and Your Honor has stricken it all three times. There is no basis to file the lis pendens because there is no claim, there has been no quiet title action, anything of that nature filed against this property. . . .51 Mr. Mumma's argument, which included a number of allegations not supported by evidence at the hearing, was as follows: 45 Estate of Robert M. Mumma's Motion To Strike Lis Pendens, para. 7, filed May 5, 2006. 46 Robert M. Mumma, II, Exhibit 1, Hearing, August 31, 2006 (answer to motion to strike lis pendens) . 47 Robert M. Mumma, II, Exhibit 3, Hearing, August 31, 2006) (deed from Robert M. Mumma et aI. to Pennsy Supply Inc., dated August 9, 1961). 48 Robert M. Mumma, II, Exhibit 3, Hearing, August 31, 2006 (deed from Robert M. Mumma et aI. to Pennsylvania Supply Inc., dated August 9, 1961). 49 NT. 14, Hearing, August 31,2006. 50 NT. 19, Robert M. Mumma, II, Exhibit 1, Hearing, August 31, 2006 (answer to motion to strike lis pendens). 11 MR. MUMMA: . . . There is an underlying dispute here, it revolves around the estate and what did my father own. He clearly did not own Pennsy Supply or this quarry. So the estate through their [machination] of the records and stealing the real records from the safety deposit box, have allowed people to believe that this quarry was really owned by a company named Pennsy Supply, Inc., which is a derivative of a company called 1001 formed in October 9th of 1981. As you can see from the deeds that I provided, the transfer was clearly from Highspire Sand [a]nd Gravel through the liquidating trustees to a Pennsylvania Supply Company according to the bank's records and a Pennsy Supply Inc., according to the deed that was filed. Why that discrepancy? I don't know. But it is clearly Pennsylvania Supply Inc., formed in November of 1958 as Fiala Crushed Stone. So now we have two different parties claiming title to the same piece of property. It is clear that the only deed that has any documentary stamps on it is the original. There is no other deed from that company to any other company. In the year 2000, after I filed a lawsuit in your court challenging-with my stock certificate, challenging the ownership of the stock, Mr. Ernico on behalf of Pennsy Supply, Inc., files a corrective deed and- THE COURT: We are getting into a lot of things that I don't know if they are of record or not. You are welcome to argue what you like, but the only things I can take into consideration in disposing of this motion is what is on the record in this case and whatever has been presented at this hearing; You are welcome to argue as you like, but I am just saying that I am limited to the record that exists in the case. MR. MUMMA: I am satisfied with that record, because there is nothing in that record that indicates that anybody other than the beneficiary of my grandfather's estate owned that property. In 1963, the beneficiaries of my grandfather's estate did own the property. There is nothing that has happened, nothing that has transpired anywhere to take that away from us, other than fraudulent actions when they put it into the estate and then the estate sold it to a third party. That is why I am challenging the estate. . . .52 Following argument on the issue of whether the lis pendens filed by Robert M. Mumma, II, in this case should be stricken, the court took the matter under 51 NT. 21, Hearing, August 31,2006. 52 NT. 22-23, Hearing, August 31,2006. 12 advisement. 53 On September 5, 2006, the court issued the order striking the lis pendens, from which Robert M. Mumma, II, has appealed. 54 DISCUSSION Interlocutory appeals. "[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 rc.R. Realty, Inc. v. Cox, 472 Pa. 331, 337, 372 A.2d 721, 724 (1977); Pa. RA.P. 341. The main reason for proscribing immediate interlocutory appeals is judicial economy. See Schaffer v. Litton Systems, Inc., 372 Pa. Super. 123, 124, 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. PI. 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 rc.R. Realty, Inc., 472 Pa. at 337, 372 A.2d at 724). "The final, appealable order in a decedent's estate generally is the confirmation of the personal representative's final account." Estate of Robert M Mumma, No. 1546 MDA 2005 (Pa. Super. Ct. Oct. 28, 2005); see In re Estate of Borkowski, 2002 P A Super. 57, ,-r9, 794 A.2d 388, 390; In re Estate of Me ininge r, 367 Pa. Super. 105, 532 A.2d 475 (1987). An order striking a lis pendens in the course of litigation fixes neither rights, duties, nor liabilities between the parties, puts no one out of court, and does not terminate the underlying litigation by prohibiting 53 Order of Court, August 31, 2006. 54 Order of Court, September 5,2006. 13 parties from proceeding with the action. Accordingly, the reqUIsIte "finality" is not present when a lis pendens is lifted and the order, therefore, is interlocutory. United States Nat'l Bank v. Johnson, 506 Pa. 622, 627-28, 487 A.2d 809, 812 (1985). Thus, as a general rule an immediate appeal will not lie from an order striking a lis pendens. Flitter v. Chandor, 364 Pa. Super. 252, 254, 527 A.2d 1050, 1051 (1987). The case of Janus Management Services, Inc. v. Schlessinger, 2002 P A Super. 312, 810 A.2d 637, cited in the statement of matters complained of on appeal by Robert M. Mumma, II, holds that a third party who purchases real estate following its release pursuant to an order of the court from a lis pendens can be considered a good faith purchaser for value, notwithstanding the purchaser's awareness of the pending litigation. It does not stand for the proposition that an order striking a lis pendens is an immediately appealable order, and in that regard in no way conflicts with the holding of the Pennsylvania Supreme Court in United States Nat 'I Bank v. Johnson, 506 Pa. 622, 487 A.2d 809 (1985). Lis pendens. Although not addressed in the statement of matters complained of on appeal of Robert M. Mumma, II, the underlying merits of the court's order striking the lis pendens will be briefly discussed herein. The lis pendens doctrine, and the discretion of the court with respect to its application in a given case, has been discussed by the Pennsylvania Superior Court as follows: Lis pendens is based in common law and equity jurisprudence, rather than in statute, and is wholly subject to equitable principles. ... If the operation of the doctrine should prove to be harsh or arbitrary in particular instances, equity can and should refuse to give it effect, and, under its power to remove a cloud on title, can and should cancel a notice of lis pendens which might otherwise exist. . .. Thus, the lower court must balance the equities to determine whether the application of the doctrine is harsh or arbitrary and whether the cancellation of the lis pendens would result in prejudice to the non-petitioning party. Rosen v. Rittenhouse Towers, 334 Pa. Super. 124, 129-30, 482 A.2d 1113, 1116 (1984 ) (citations omitted). 14 In the present case, the argument that title to real property in Silver Spring Township as to which Robert M. Mumma, II, filed a lis pendens was the subject of a plausible objection which he made to the executrices' account in the above- captioned case was, at best, unpersuasive, on the basis of evidence presented at the hearing on the estate's motion to strike the lis pendens. For this reason, the court concluded that the lis pendens should be stricken. Conclusion. For the foregoing reasons, it is believed that the appeal to the Superior Court from this court's order striking the lis pendens on property in Silver Spring Township, Cumberland County, Pennsylvania, is subject to quashal on interlocutory grounds and, substantively, without merit. BY THE COURT, 1. Wesley Oler, Jr., 1. Taylor P. Andrews, Esq. 78 West Pomfret Street Carlisle, P A 17013 Auditor Robert M. Mumma, II, pro Se P.O. Box 58 Bowmansdale, P A 17008 Robert M. Mumma, II, pro Se 6880 South East Harbor Circle Stuart, FL 34996 George B. Faller, Jr., Esq. 10 East High Street Carlisle, P A 17013 Attorney for the Estate 15