In Re. Daley

United States District Court District of Massachusetts ________________________________ ) In re Thomas E Daley and Nicole ) Daley, ) Debtors, ) ________________________________ ) Civil Case No. 17-10962-NMG United States of America, IRS, ) Appellant, ) ) v. ) ) Thomas E Daley & Nicole Daley, ) Appellees. ) ________________________________ ) MEMORANDUM & ORDER GORTON, J. This bankruptcy appeal arises from a dispute regarding the priority of a creditor’s claim in a bankruptcy proceeding. The Internal Revenue Service (“IRS” or “appellant”) and joint debtor-appellees Thomas E. Daley and Nicole E.…