MEMORANDUM OPINION AND ORDER
PIERSOL, District Judge.
Introduction
This is an appeal from Bankruptcy Court in which this Court must consider the constitutionality of 11 U.S.C. § 106(a), a provision that purportedly abrogates the immunity of the States in certain situations arising in the bankruptcy process. For the following reasons, the Court concludes that section 11 U.S.C. § 106(a) was not passed pursuant to a valid exercise of Congress...
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