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MATTER OF KING RESOURCES CO.

No. 81-2135.

721 F.2d 710 (1983)

In the Matter of KING RESOURCES COMPANY and International Resources Limited, Debtors. Charles A. BAER, Trustee-Appellant, v. ARTHUR LIPPER CORPORATION, Claimant-Appellee.

United States Court of Appeals, Tenth Circuit.

November 22, 1983.

Attorney(s) appearing for the Case

Ann E. DeVine, Denver, Colo. (Stephen Klein, Denver, Colo., with her on brief), of Gorsuch, Kirgis, Campbell, Walker & Grover, Denver, Colo., for trustee-appellant.

C. Thomas Bastien, Denver, Colo. (Cynthia A. Calkins, Denver, Colo., with him on brief), of Tallmadge, Tallmadge, Wallace & Hahn, Denver, Colorado, for claimant-appellee.

Before HOLLOWAY, McKAY and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

In this bankruptcy action the trustee for debtors King Resources Company and International Resources, Limited appeals the district court's order upholding a special master's allowance of Arthur Lipper Corporation's claim against King Resources. The trustee contends that the district court erred as a matter of law (1) in refusing to estop Lipper Corporation from asserting that it had sold airplanes leased to King

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