In Re J. Bildner & Sons, Inc.

MEMORANDUM

JAMES N. GABRIEL, Chief Judge.

I. INTRODUCTION

The matter before the Court is the objection filed by the above-captioned Debtors to the proof of claim filed by Young & Rubi-cam Inc. (“Y & R”). The claim of Y & R arises from the termination of a sublease of approximately 4000 square feet of retail space located at 230 Park Avenue South, New York, New York, which sublease was entered into between Windward Management Company of New York, Inc. (“Windward”), as sublessee, and Y & R, as subles-sor. The Debtors intended to construct and operate a J. Bildner & Sons grocery store in the leased…