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LONE STAR AIR PARTNERS, LLC v. DELTA AIR LINES

No. 07 Civ. 11143(SAS).

387 B.R. 426 (2008)

LONE STAR AIR PARTNERS, LLC, Plaintiff-Appellant, v. DELTA AIR LINES, INC., and the Post-Effective Date Committee of Delta Air Lines, Inc., Defendants-Appellees.

United States District Court, S.D. New York.

May 8, 2008.

Attorney(s) appearing for the Case

Richard G. Smolev, Esq., Piper A. Brock, Esq., Kaye Scholer LLP, New York, NY, for Plaintiff-Appellant.

Michael E. Wiles, Esq., Richard F. Hahn, Esq., Debevoise & Plimpton LLP, New York, NY, Daniel H. Golden, Esq., David H. Botter, Esq., Mitchell P. Hurley, Esq;, Akin Gump Strauss Hauer & Feld LLP, New York, NY, for Defendants-Appellees.

OPINION AND ORDER

SHIRA A. SCHEINDLIN, District Judge.

I. INTRODUCTION

This bankruptcy appeal arises out of a claim objection stemming from leveraged lease transactions involving aircraft. Lone Star Air Partners LLC ("Lone Star") has filed claims pursuant to tax indemnification agreements (the "TIAs") entered into with debtor Delta Air Lines, Inc. ("Delta") to recover for adverse tax consequences resulting from a sale of Lone Star's interests...

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