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14 v. Creare, Inc. (In re Haverhill Tech. Grp.), 310 B.R. 478 (Bankr. D. Mass. 2004). Proceedings relating to the estimation of personal injury tort and wrongful death claims for distribution purposes are deemed non-core matters pursuant to 28 U.S.C. § 157(b)(2)(B) and are carved out from the mandatory abstention provisions of 28 U.S.C. § 1334(c)(2). 28 U.S.C. § 157(b)(4). As noted above, these claims are to be heard by a district court. Except for decisions not to abstain in a situation requiring mandatory abstention as described above, decisions regarding abstention under these Sections may only be appealed to the district court or the bankruptcy appellate panel and are not reviewable by the circuit courts or the U.S. Supreme Court. 28 U.S.C. § 1334(d). It should be noted that these Sections do not deal with the ability of a court to abstain from adjudicating a bankruptcy case itself, but just particular matters within a bankruptcy case. The ability of a court to abstain from hearing a bankruptcy case itself is dealt with in Section 305 of the Bankruptcy Code, which provides that a bankruptcy case may be dismissed or suspended if "the interests of creditors and the debtor would be better served by such dismissal or suspension." 11 U.S.C. § 305. D. Sovereign Immunity Although the doctrine of sovereign immunity generally prevents a governmental entity from being sued in Federal court, the Bankruptcy Code provides for certain exceptions to this doctrine as it relates to bankruptcy matters. For example, a governmental unit that files a proof of claim in a bankruptcy case is deemed to have waived sovereign immunity with respect to a claim against such unit that arises out of the same transaction or occurrence as the governmental unit's claim. 11 U.S.C. § 106(b). Furthermore, setoffs against claims of governmental units are also permitted. 11 U.S.C. § 106(c).

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