From: Rabbi Moshe Sofer
To: Rabbi Meir
The Chasam Sofer rules that a shopkeeper who sold merchandise on credit has no halachic priority over other creditors when the debtor dies leaving an estate, since the principle milveh lehotza'ah nitnah places all creditors on equal footing. The takanos of the Vaad Arba Aratzos granting seller priority apply only to living debtors who abscond, not to deceased debtors, and in any case were never accepted in his region. The shopkeeper's only recourse is to seek a compromise with the other creditors.
Source: Shu"t Chasam Sofer CM §55