Issue link: https://mbozikis.ufcontent.com/i/1422521
15 Section 106 of the Bankruptcy Code also annuls sovereign immunity with respect to a number of provisions of the Bankruptcy Code, including Sections pertaining to the automatic stay (§ 362), use, sale or lease of property (§ 363), obtaining credit (§ 364), executory contracts and unexpired leases (§ 365), avoidance actions (§§ 544, 547-550), and effect of confirmation (§ 1141). 11 U.S.C. § 106(a). Although the effect of Section 106(a) in respect of claims against the Federal government has not been called into question, there had been some debate over the constitutionality of Section 106(a) as it relates to claims against State governments. However, in the 2006 decision of Cent. Va. Cmty. Coll. v. Katz, 546 U.S. 356 (2006), the U.S. Supreme Court resolved this issue by upholding Section 106(a) as it applies to State governments. E. Removal of Cases As a general matter, the doctrine of removal pertains to the ability to move a case or proceeding from one court to another court, most typically from State court to Federal court. There are two statutory sections for removal that apply in bankruptcy— 28 U.S.C. § 1441 (the general removal provision) and 28 U.S.C. § 1452 (the removal provision for matters related to bankruptcy cases). Of these, the more commonly utilized avenue is 28 U.S.C. § 1452(a), which provides that a party may remove any claim or cause of action in a civil action other than a proceeding before the United States Tax Court or a civil action by a governmental unit to enforce its police or regulatory power to the district court for the district where such civil action is pending, provided that such district court has jurisdiction over such claim or cause of action under 28 U.S.C. § 1334. The procedure governing the removal of actions is set forth in Bankruptcy Rule 9027. Notwithstanding the power of removal, the court to which an action is removed may remand it back to the original court on any equitable ground. 28 U.S.C. § 1452(b). A decision to remand or not to remand may only be appealed to the district court or the