Walter E. Heller & Co. v. Kocher

The two questions presented to us in this case are (1) whether the finding by the Circuit Court for Calvert County (Bowen, J.) that the appellant, Walter E. Heller & Company (Heller), mortgagee of land sold at a tax sale, had actual notice of the pendency of the tax sale foreclosure proceeding was clearly erroneous and (2), in any event, did the failure of the purchaser at the tax sale to comply strictly with certain requirements in the applicable statutes and rules result in a constructive fraud upon Heller entitling it to set aside the deed given by the Treasurer of Calvert County to the…