In Re Bankruptcy Estate of Markair, Inc., Debtor. North Slope Borough v. William Barstow, Iii, Trustee for the Bankruptcy Estate of Markair, Inc., in Re Bankruptcy Estate of Markair, Inc., Debtor. Municipality of Anchorage v. William Barstow, Iii, Trustee for the Bankruptcy Estate of Markair, Inc.

308 F.3d 1057 In re BANKRUPTCY ESTATE OF MARKAIR, INC., Debtor. North Slope Borough, Appellant, v. William Barstow, III, Trustee for the Bankruptcy Estate of MarkAir, Inc., Appellee. In re Bankruptcy Estate of MarkAir, Inc., Debtor. Municipality of Anchorage, Appellant, v. William Barstow, III, Trustee for the Bankruptcy Estate of MarkAir, Inc., Appellee. No. 01-35892. No. 01-35901. United States Court of Appeals, Ninth Circuit. Argued and Submitted August 6, 2002. Filed October 21, 2002. David D. Clark, Law Office of David D. Clark, Robert P. Crowther, Law Office of Robert Crowther, and William A. Greene, Municipal Attorney, Municipality of Anchorage, Anchorage, AK, for the appellants. John C. Siemers, Burr, Pease & Kurtz, Anchorage, AK, for the appellee. Appeals from the United States District Court for the District of Alaska; James K. Singleton, Chief Judge, Presiding. D.C. No. CV-00-00181-A-JKS. Before: B. FLETCHER, ALARCÓN, and GRABER, Circuit Judges. GRABER, Circuit Judge. 1 North Slope Borough and the Municipality of Anchorage (Creditors) held tax liens on real property formerly owned by MarkAir, Inc., a Chapter 7 bankruptcy debtor. The Creditors seek part of the…