In the Matter of J. Bain, Inc., D/B/A Modernage Furniture, Bankrupt. N. R. Field and Janet Knox Field v. W. C. Herrell, Trustee in Bankruptcy

RONEY, Circuit Judge:

In this case appellants seek, as a cost of administration from a bankruptcy trustee in possession of leased premises, a full year’s real estate tax paid by the landlord during the trustee’s possession. The lease provided for payment of the real estate taxes by the lessee, now bankrupt. The bankruptcy court allowed only a portion of the annual taxes, prorated over the period during which the trustee was in possession. We affirm.

A bankruptcy petition under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. §§ 701 et seq., was filed on December 17, 1974 by J. Bain, Inc. A…