Collins v. Emerick

BURNS, District Judge.

The instant motion to dismiss poses the question whether, under the law of Pennsylvania, a tenant in common gains a lien on the undivided interests of other tenants in common by paying the full amount of delinquent taxes. This question was .squarely answered in Re Lohr’s Estate, 1938, 132 Pa.Super. 125, 200 A. 135, where the court decided that no such lien arises. It was pointed out in the Lohr’s Estate opinion that the Pennsylvania statutes give a tenant in common ample opportunity to protect his own interest by paying merely .his share of the tax due; in paying the…