Chase Brass, C., Co. v. Bart Reflector Co.

A receiver in insolvency of the defendant company was appointed April 7th, 1931, and he sold the assets of the defunct concern May 4th following. The landlord filed a claim for rent due from the insolvent company and the city of Newark filed one for personal taxes for the last half of the year 1930 and the taxes for the year 1931. The receiver allowed the taxes of 1930 and for the first half of the year 1931 as preferred claims, but disallowed a preference as to the second half year's tax. The city objects to the disallowance. The landlord, who claims a preference, protests against the…