Case summary: Commonwealth v. Thomas E. Proctor Heirs Trust (Pa. 2025)
On May 31, 2025, the Pennsylvania Supreme Court — at long last — answered the following certified question from the Third Circuit Court of Appeals in Commonwealth v. Thomas E. Proctor Heirs Trust12025 Pa. LEXIS 814.:
Whether, on the record provided here, a 1908 tax sale of an unseated parcel of land, induced by the surface owner’s failure to pay taxes on the estate, and made to an agent of the defaulting surface owner, constitutes a title wash, thereby divesting the subsurface owner of his interest in the estate.…
