In re Rosenstock

CHESNUT, District Judge.

The petition to review the referee’s findings and conclusions in this matter raises quite an important question as to .the rights of landlords as claimants for priority payment of taxes as rent in bankruptcy cases. In the instant ease the landlord is the Lemer Stores Corporation, which subleased for five years the premises No. 309 W. Lexington street, Baltimore, Md., to one Abraham Rosenstoek, the latter now in bankruptcy. On the 23d of July, 1932, the landlord issued a distraint claiming $6,168.45 for accrued and unpaid taxes and water rent, and minor privilege tax…