New York Court of Appeals

Edgar B. Mabie, Respondents v. William W. Fuller, Appellant

January 6, 1931255 N.Y. 194

Summary

The Court held that a purchaser of land at a tax sale does not obtain an absolute title until the three‑year period after the sale expires, and that recording a tax deed without the required notice to redeem does not make the deed void but leaves the title subject to redemption. Accordingly, the appellate court's decision was reversed and the trial court's judgment affirmed.