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(M ichael Cuiccio Photos)RUNNER-UP: One of Allison ManagementCorporation%u2019s cooperatives, this building at2740 Cropsey Avenue has helped up Allison%u2019sunpaid tax bill to the number two spot inBrooklyn, or $614,344.THE DEAN%u2019S LIST?: These tenements aren%u2019ton it. But they are on Dean Street, propertyof Leo Strauss. His buildings, at 535 and 539,face burned-out buildings opposite%u2014and$43,000 in back taxes.PICKING UP THE TAB: The Lafayette Hotel, 25Lafayette Avenue, has welfare clients asguests. The city paid $54000 last year fortheir rents. Now it is about to foreclose onthe hotel%u2019s $14,628 tax debt.The 100The big guys, the high-stakespeculators and corporate landbankers, account for a huge chunkof the backdated Brooklyn taxesand fees owed the city. Throughoutthe borough, approximately 11,000bills remain unpaid, totaling$63 million. Of that amount, the%u201cTop 100%u201d Brooklyn deadbeatsBiggestaccumulatively owe $12 million.In most instances, the trueidentity of these taxpayersremains hidden behind corporateshelters and high-poweredattorneys. As identified on cityFinance Administration records,as of October 25, the Top 100 areas follows:Rank Owner _ .1 Rheingold Breweries, Inc. , A U C U %u2018 Orange, N.J. $2,281,1522 . Allison Management Corp.175-20 Hillside Ave., Queens $614,3443 J& B Realty386 Kingston Ave. ?3W,8W>A Grossen Properties, Inc.%u2019 s 1155 Manhattan Ave. $284,175- Trunz, Inc.*>%u2022 36 E. 38th St., Manhattan $247,592Major Properties49 parcels with factory at 34 Forrest St.Cooperatives, including 3020 Avenue Y, 2740 Cropsey Ave.11 walkup apartments, including No.%u2019s 493,495, 511, 519,527 Lincoln PI.Industrial building at 1155 Manhattan Ave.Meat company at 25 Lombardy St.,. E & S Properties, Inc. w. 330 Wythe St. $234,488 Loft at 320-33 Wythe St.m S & H Realty Co.* %u2022 1453 Coney Island Ave. $234,488 Luxury apartment 244 E. 98th St.o Terrain Renewal Corp.*%u2022 P.O. Box 27, Brooklyn 11236 $232,421 Walkups, including 334 and 1145 Lenox Ave., 1010 Winthrop St.q Amalgamated Warbasses Houses 2800 W. 5th St. $255,711 Mitchell Lama apartments at 2786 Neptune Ave.1 Arley Management Corp.185 Great Neck Rd., Greak Neck $196,766 Apartments, including 2039 Pacific St., 250 Pacific St.11. Arnold Weiner71-21169th St. Flushing $194,535 369,373,379 Washington Ave.12. Piels Bros., Inc. Williamsett $183,524 315 Liberty Ave.13. Empire Savings Bank $157,247 33-49 Rockwell Place14. Constance Atman205 West End Ave., NYC $155,157 425,435 Grand Ave.15. Harold Kirchblum 107 Northern Blvd. $132,893 23341,243-45,277 Green St.16. PRD Realty Corp.2089 New York Avenue$130,464 701-07 Dumont Ave.17. Central Brook Model Cities Housing Development Co.$132,455 6 parcels18. Argus Realty 160 E. 84th St.$122,063 133 parcels19. Hewes St. Realty Corp.225 Broadway$110,151 399,402,408 Hewes St.20. Frank RegmanFulton St $108,839 1134 Fulton St.Owing more than $100,000%u2014Bartley Realty, 4201 Avenue H; Edward Welch, 1 W. 64thSt.; M.H. Greene, Monroe, N.Y. Owing more than $75,000%u2014MetropolitanLife Insurance, 1 Madison Ave.; Baldon Associates, 1831 Utica Ave.; Dearborn Associates, N. Village Ave.; Metro. Jewish Geriatric Center, 4915 10th Ave.; TheodoreScofflawsSchwab, Baldwin; lama Realty, Great Neck; Wilma Holding Corp., 164 86th St.; Howal Servicing Corp., Jamaica; Catania Realty Corp., 303 Mercer; A. Milgrom, 1311 B rightw ater Ave.; Bushwick Community Based Center, 41 Howard Ave.; Albert Cohen, 613 Bedford Ave.; Farraday Realty, Great Neck; Prosport R ealty, 16 Court St.; MLJ Realty, 31 123 St.; Lexington Realty, 5201 14th Ave.; Young Israel Eastern Parkway, 937 Eastern Parkway.Owe More Than $S0,000Owing more than $50,000-Joseph Weiss & Sons, 920 Jamaica Ave.; Loridan LTD, Hewlett; Ansaca Realty Co., 42 Harrison Ave.; Creative Housing LTD, 1437 Flatbush; Broadway S. 8th Realty, 762 Wythe Ave.; Joseph Kay 3rd, Manhasset; BBT Realty, 149 Exeter St.; Jewish Hospital of Brooklyn, 555 Prospect PL; Eugene Hollander, 380 Henry St.; Epps India Corp., 55 Provost St.; 608 Sackman Corp., 1230 Flatbush Ave.; Institute of Puerto Rican Urban Studies, 384 W. 149th St.; Goldberg & Smith, 62 Schenectady Ave.; Edward Weber, 91- 11 Rockaway Beach; Hyman Hirsch, 9025 Avenue A; Lawrence Levy, 342 Madison Ave.; Grucak Realty, 170 Broadway; 245 Glenmore Ave., Corp., 50 Court St.; Flatbush Warehouse Corp.; 261 Broadway; Ed-Joe Property Corp., 162 E. 28th St.; Ix>cal Housing, 16 Court St.; Wm. I & A. Alpert, 271 Madison; Sian Properties, 776 Bergen St.; Horton Wiping, 96 N. 10th St.; Nosey Realty, 5317 15th Ave.; Martin Bernstein, 370 7th Ave.; Arsam Realty, 19 Central Ave.; Jay Building Corp., 116 John St.; Cron and Coltman, 305 Broadway; Tanya Holding Corp., 1640 Pitkin Ave.; Richard Finam ore, G reat Neck; Beatrice Rubinson, 224 Beach 137th St.; Midwood Management Co., 400 Madison Ave.; Amboy Estate Corp., 16 Court St.; Richard Park Homes, 1674 E. 22nd St.; F. Spiegel, 1147 Broadway; H. Kramer, 180 E. 94th St.; Brownsville Realty, 350 5th Ave.; Gabriel Podlofsky, Atlantic Beach; Felger Realty, 1117 5th Ave.; Circle M. E nterprise, Inc., Jam aica; Shawnee E quities, 450 Park Ave.; 476 Knickerbocker Corp., 476 Knickerbocker Ave.; Herman E. Goodman Corp., 1 Rockefeller PI.Owe More Than $40,000Owing more than $40,000%u2014Gary Janiak, 1637 Woodbine St.; 228 Amboy St., Rehab, 1212 East New York Ave.; Fumo Realty, 264 Wyckoff Ave.; White Eagle Market, Inc., 628 5th Ave.; 1016 Union Realty Corp., 1016 Union St.; Asheford Korn, Miami Beach; E. Alston, Valley Stream; Charles Attale, 307 Sterling PL: Oscar Nathanson. 77 Kingston Ave.; Farkas Realty, 5822 14th Ave.; Woods I^ane Realty, 130 Palmetto St.; TL & R Realty, 998 Gates Ave.; G. Silber, 16 Court St.; 774 Adams St. Corp., 774 Adams; Surf Management, 320 Court St.; Abraham Zeidman, 2311 Avenue K.November 23,1978, THE PHOENIX, Page 7