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BARSTOW v. I.R.S.

No. A00-0206 CV (JKS).

272 B.R. 710 (2001)

William BARSTOW, III, Trustee for the Bankruptcy Estate of MARKAIR, INC., Appellant, v. INTERNAL REVENUE SERVICE, Appellee.

United States District Court, D. Alaska.

August 3, 2001.

Attorney(s) appearing for the Case

John C. Siemers, Burr, Pease & Kurtz, Anchorage, AK, for Appellant.

Michael R. Mills, Bankston & McCollum, Anchorage, AK, for Appellee.

ORDER

SINGLETON, Chief Judge.

INTRODUCTION

Presently before the Court is an appeal filed by Appellant William Barstow, III, Chapter 7 Trustee, for the bankruptcy estate of MarkAir, Inc. ("MarkAir" or "Debtor") of the United States Bankruptcy Court for the District of Alaska's decision that tax lien subordination under 11 U.S.C. § 724(b) is limited exclusively to tax claims which are secured by a statutory lien. See Docket No...

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