Patton's Lessee v. Easton was a case heard by the United States Supreme Court in 1816. The dispute centered on whether or not Patton, who had leased land from Easton, could be held liable for taxes that were due on the property before he took possession of it. The court ruled in favor of Patton and found that he should not have to pay these taxes as they were incurred prior to his taking possession of the land and thus did not fall under his responsibility as lessee. This decision established an important precedent regarding taxation liability for tenants leasing real estate from landlords; namely, that tenants are only responsible for paying taxes which accrue during their tenancy period and are exempt from any pre-existing tax liabilities associated with the property at hand.

In Patton's Lessee v. Easton, the Supreme Court was asked to decide whether a deed of trust executed by an individual in Pennsylvania was valid under state law. The majority opinion held that it was not valid because it did not comply with certain requirements set forth in the statute governing such deeds. Justice Story wrote a dissenting opinion arguing that although the deed may have been technically deficient, its substance should be respected as long as there is no fraud or mistake involved and all parties are aware of its terms and conditions. He argued further that if courts were to invalidate every technical deficiency they would undermine public confidence in contracts and create uncertainty for individuals who rely on them for their security. Therefore, he concluded that this particular deed should be upheld despite any technical deficiencies since there had been no evidence presented showing any fraud or mistake on behalf of either party involved in executing it.