Last month, the U.S. Bankruptcy Court for the District of Delaware took up once again the thorny issues of the allowance and payment of “stub rent” as an administrative expense, as well as real estate taxes relating to pre-petition periods but billed post-petition.

In In re Sportsman’s Warehouse Inc., the debtors leased three stores — one in Pocatello, Idaho, another in Wichita, Kan., and one in De Pere, Wis. — from three affiliated landlords. During the course of the case, the three stores were used for a period of time, but the leases were ultimately rejected — De Pere and Wichita leases were rejected as of April 30; the Pocatello lease was rejected as of May 31, as noted in the opinion.

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