United States Court of Appeals For the First Circuit

No. 14-1328 IN RE: BRIAN S. FAHEY, Debtor

BRIAN S. FAHEY, Appellant, v. MASSACHUSETTS DEPARTMENT OF REVENUE, Appellee.

No. 14-1350 IN RE: TIMOTHY P. PERKINS, Debtor

TIMOTHY P. PERKINS, Appellant, v. MASSACHUSETTS DEPARTMENT OF REVENUE, Appellee.

No. 14-9002 IN RE: ANTHONY M. GONZALEZ, Debtor

ANTHONY M. GONZALEZ, Appellee, v. MASSACHUSETTS DEPARTMENT OF REVENUE.

Appellant.

No. 14-9003 IN RE: JOHN T. BROWN, Debtor

JOHN T. BROWN, Appellee, v. MASSACHUSETTS DEPARTMENT OF REVENUE, Appellant.

ERRATA SHEET The opinion of this Court issued on February 18, 2015 is amended as follows: On page 15, line 18, following the word "definition," the following phrase is inserted: of the word "duly"