In Re: America West Airlines, Inc., Debtor. El Paso City of Texas v. America West Airlines, Inc.
Court of Appeals for the Ninth Circuit
1Opinion of the Court
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, and we affirm.
Background
On June 27, 1991, America West filed a petition for relief under chapter 11 of the Bankruptcy Code. On February 1,1992, El…
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