In MCILVAINE v. COXE'S LESSEE, the Supreme Court of the United States heard a dispute between two parties over land rights in Pennsylvania. The plaintiff, McIlvaine, argued that he had purchased certain lands from Coxe's lessee and was entitled to possession of them. However, Coxe's lessee claimed that they still held title to those lands and were not required to surrender them. After considering both sides’ arguments as well as relevant state law on property ownership and transferability of titles, the court ultimately ruled in favor of McIlvaine; it found that he had acquired valid title to the disputed lands through his purchase from Coxe's lessee and therefore should be granted possession thereof. This decision established important precedent regarding how courts should interpret transfers of real estate titles under common law principles applicable at the time

In MCILVAINE v. COXE'S LESSEE, the Supreme Court was asked to decide whether a lessee of land could be held liable for taxes due on that property. The majority opinion found in favor of the lessee and held that they were not responsible for paying any taxes owed by their lessor prior to taking possession of the land. However, Justice Paterson dissented from this decision and argued that it would lead to an unjust result as it would allow tenants to avoid responsibility for debts incurred by their landlords before they took possession of the property. He further noted that such a ruling would create an incentive for individuals who are aware of outstanding tax liabilities on properties they wish to lease or purchase, as well as those who may have already leased or purchased such properties without knowledge of existing debt obligations, not to pay them off since there is no legal requirement under this ruling requiring them do so.