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IN RE AMERICA WEST AIRLINES, INC.

No. 98-16918.

217 F.3d 1161 (2000)

In re AMERICA WEST AIRLINES, INC., Debtor. El Paso City of Texas, Appellant, v. America West Airlines, Inc., Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 11, 2000.

Attorney(s) appearing for the Case

Kent M. Rider, Linebarager, Heard, Goggan, Blair, Graham, Pena & Sampson, El Paso, Texas, for the appellant.

Annette W. Jarvis, LeBoeuf, Lamb, Greene & MaCrae, Salt Lake City, Utah, for the appellee.

Before: SCHROEDER, NOONAN, and TASHIMA, Circuit Judges.

TASHIMA, Circuit Judge:

The City of El Paso ("City" or "El Paso") appeals the district court's order affirming the bankruptcy court's decision granting summary judgment in favor of the debtor, America West Airlines, Inc. ("America West"), and denying El Paso's motion for summary judgment. El Paso contends that the courts below erred in disallowing its tax claim pursuant to 11 U.S.C. § 502(d). We have jurisdiction under 28 U.S.C. §§ 158(d) and 1291,...

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