General Electric Capital Corp. v. Manager of Revenue

PAUL KELLY, Jr., Circuit Judge.

This is an appeal from consolidated adversary proceedings in bankruptcy. The Appellants Jeffery A. Weinman [“the Trustee”] and the Manager of Revenue and Ex Officio Treasurer for the City and County of Denver, and the Treasurer for El Paso County, Colorado [collectively “the Taxing Authorities”] appeal from the district court’s order affirming the bankruptcy court’s grant of summary judgment in favor of the Appellees General Electric Capital Corporation [“GECC”] and First Security Bank, National Association, in its capacity as legal owner and trustee, on behalf…