Inc., on August 20,1974, the Shoenbergers were no longer the owners of the property; and that even though Scenic Farms, Inc. was a nonexistent corporation, the effect of this transfer was to convey title to a de facto partnership consisting of Peter Martin and his brother, Albert Misciagna. Consequently, defendants contend the February 24,2013 deed from Seller to Scenic View Farms, a de facto partnership, did nothing more than create a paper trail on the public record to evidence who the real owner of the property is. Buyers claim that the transfer from the Shoenbergers to Scenic Farms, Inc., a non-existent corporation, was a legal nullity, and that the subsequenttransferby the Shoenbergers to Scenic View Farms, Inc. actually conveyed title to th 6 A.2d 394 (Pa.Cmwlth. 2003) (en banc) (<HOLDING>). Seller’s reliance on In Re Gibbs’ Estate, 27
holding witness not licensed as real estate appraiser could not testify as expert on real estate valuation where statute made it unlawful to engage in real estate appraisal without license holding that where the grantee a named corporation did not exist at the time of the purported conveyance and was not capable of taking title title to real estate did not pass and no real estate transfer tax was owed holding prospectively that a vendees interest in a real estate contract constitutes real estate within the meaning of the judgment lien statute holding the real estate sale proceeds holding that a tax appeal on real property is a lien on the real estate and not a personal obligation of the landowner