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IN RE CHARCO, INC.

No. 04-2492.

432 F.3d 300 (2005)

In re CHARCO, INCORPORATED, Debtor. Brenda Clydette Dove Collier, Plaintiff-Appellant, v. United States of America, by and through the Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided December 13, 2005.

Attorney(s) appearing for the Case

ARGUED: Cheryl Lynne Connelly, Campbell, Woods, Bagley, Emerson, McNeer & Herndon, Huntington, West Virginia, for Appellant. Mary Roccapriore Pelletier, United States Department of Justice, Tax Division, Washington, D.C., for Appellee. ON BRIEF: Harry F. Bosen, Jr., Salem, Virginia; Charles I. Jones, Jr., Campbell, Woods, Bagley, Emerson, McNeer & Herndon, Charleston, West Virginia, for Appellant. Kasey Warner, United States Attorney, Eileen J. O'Connor, Assistant Attorney General, David I. Pincus, United States Department of Justice, Tax Division, Washington, D.C., for Appellee.

Before NIEMEYER and LUTTIG, Circuit Judges, and CONRAD, United States District Judge for the Western District of North Carolina, sitting by designation.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge CONRAD joined. Judge LUTTIG wrote a dissenting opinion.

NIEMEYER, Circuit Judge.

Brenda Clydette Dove Collier and the Internal Revenue Service ("IRS"), the parties to the adversary proceeding on appeal, have each filed a secured claim against Charco, Inc., d/b/a Dove Signs, the debtor in this Chapter 7 bankruptcy proceeding. We now decide which claim has priority in the limited...

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