Moore

The appellant is the trustee in bankruptcy and the cross-appellant, Investment Properties Corporation, is a creditor whose claim was allowed by the District Court for the sum of $101,131.42 as a general unsecured claim under the Bankruptcy Act (11 USCA § .1 et seq.). In this opinion the trustee will bo designated and referred to as appellant and the Investment Properties Corporation as claimant. The claim as filed consisted of two sep *712 arate and distinct items, one for unpaid taxes in the sum of $1,352.02, and the other for damages in the sum of $224,686.67 for alleged breach of a lease of real property by the bankrupt as tenant of claimant. The lower court allowed for the item of taxes the full sum of $1,352.02, and there is no dispute between the parties as to the correctness of this award. As to the item of damages for breach of the lease, the referee found that the aggregate unpaid rental under the terms and provisions of the lease was $265,103.33; that the reasonable rental value of the premises for the balance of the term was $112,660.33; and to ascertain the then present cash value of this difference of $152,443 between said reasonable rental and the unpaid rental, the…