Citation Codes Equivalent Citations citation codes Docket Number Civil Action No. 1:03-2323, Bankruptcy No. 00-10432, Adversary No. 03-1005. Motions Motion to dismiss : Granted Motion for certification : Denied Judges David A. Faber See more information ... Smart Summary Please sign up to generate summary. IN RE: CHARCO, INC., Debtor, BRENDA CLYDETTE DOVE COLLIER, Appellant, v. UNITED STATES OF AMERICA, by and through the INTERNAL REVENUE SERVICE, Appellee. JUDGMENT ORDER DAVID FABER, District Judge For reasons to be expressed more fully in a memorandum opinion to be filed forthwith, the court AFFIRMS the August 6, 2003 Order of the bankruptcy court granting the United States of America's motion to dismiss Brenda C. Collier's complaint to determine priority and extent of lien. Furthermore, appellant's motion to certify questions to the West Virginia Supreme Court of Appeals (doc. # 2) is DENIED. Accordingly, the court hereby DISMISSES Collier's appeal. The Clerk is directed to send certified copies of this Order to all counsel of record and to Judge Pearson. IT IS SO ORDERED.