Artman v. O'Brien

CLEMENS, Commissioner.

This case presents a problem ever-present .at real estate closings: “Who will pay the taxes?” Here, the parties’ solution to the problem did not stand the test of time. The plaintiffs-purchasers sued the defendants-vendors to recover the amount of real estate taxes accrued against the real estate on the date of transfer. Plaintiffs paid the taxes and then sued defendants, claiming it "was the defendants’ obligation. Judgment was for the plaintiffs, and the defendants appeal. Plaintiffs base their claim on the parties’ original sales contract. Defendants contend their…