This court granted summary judgment in favor of Valley Asphalt determining its mechanic's lien to be valid and enforceable. The liquidator appealed the decision to the United States District Court, which issued an order remanding the matter to this court. The order on remand instructs the court, first, to decide who is the owner or real party in interest of the properties liened, which this court finds to be a threshold inquiry and issue. Further, the issues of alter ego and equitable subordination remain before the court. The court finds that the Seven Peaks Resort Entities are alter egos of one another for the limited purpose of considering the validity of the Valley Asphalt lien, that the lien is a valid and enforceable mechanic's lien, and that the SAIC lien claim obtained by the liquidator during chapter 11 proceedings, should be equitably subordinated.