MEMORANDUM AND ORDER
YOUNG, Chief Judge.
This is an appeal, brought under 28 U.S.C. § 158(a)(1), from an order disallowing an administrative claim by the United States Internal Revenue Service ("IRS") in the joint Chapter 11 proceedings regarding Industrial Commercial Electrical, Inc. ("ICE"), I.C.E. Management Corp. ("Management"), and I.C.E.-Conn., Inc. (ICE-Conn.) (collectively "debtors"). After filing for bankruptcy, Management filed an amended...
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