Collier v. United States (In Re Charco, Inc.)

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 funds that remain in the bankruptcy estate.

Collier obtained a $121,500 judgment in a Virginia court against the debtor and *303filed it in West…