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IN RE WESTERN PACIFIC AIRLINES, INC.

No. 00-1512.

273 F.3d 1288 (2001)

In re WESTERN PACIFIC AIRLINES, INC., Debtor, General Electric Capital Corporation, a New York corporation, Plaintiff-Appellee, Boullioun Aircraft Holding Company, Inc., a Washington corporation; Boullioun Portfolio Finance I, Inc., a Washington corporation, Plaintiffs-Intervenors-Appellees, v. Manager of Revenue and Exofficio Treasurer for the City and County of Denver; El Paso County Treasurer, Defendants-Appellants, Jeffrey A. Weinman, Trustee, Defendant-Third Party Plaintiff-Appellant, v. Energy Management Corporation, a Colorado corporation; Sundance Venture Partners L.P., II, a Delaware limited partnership, Third Party Defendants, and First Security National Association, Third Party Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

December 14, 2001.

Attorney(s) appearing for the Case

Steven E. Abelman, Cage & North, P.C., and Frances A. Koncilja, Koncilja and Associates, P.C., Denver, CO, (Jeffrey D. Lewin, James P. Hill, and Candace M. Carroll; Sullivan, Hill, Lewin, Rez & Engel, San Diego, CA, for Third Party Defendant-Appellee, First Security National Association, with them on the briefs), for Plaintiff-Appellee.

Peter A. Cal, Sherman & Howard, L.L.C., (Mark L. Fulford, Sherman & Howard, L.L.C., Denver, CO, for Defendant-Third Party Plaintiff-Appellant; Eugene J. Kottenstette, Office of City Attorney, Land Use & Revenue Section, Denver, CO, for Defendants-Appellants; and John N. Franklin, Assistant County Attorney, Office of County Attorney for County of El Paso, Colorado Springs, CO, for Defendants-Appellants; with him on the briefs) for Defendant-Third Party Plaintiff-Appellant.

Before KELLY and HOLLOWAY, Circuit Judges and SHADUR, District Judge.

PAUL KELLY, Jr., Circuit Judge.

This is an appeal from consolidated adversary proceedings in bankruptcy. The Appellants Jeffery A. Weinman ["the Trustee"] and the Manager of Revenue and Ex Officio Treasurer for the City and County of Denver, and the Treasurer for El Paso County, Colorado [collectively "the Taxing Authorities"] appeal from the district court's order affirming the bankruptcy court's grant of summary judgment...

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