11 U.S.C. § 101

Section 101’s definitions of debtors and creditors include governmental entities when assessing a trustee’s avoidance claim against the government.

Zazzali v. United States (In Re DBSI, Inc.) · filed 2017-08-31

Under both the Bankruptcy Code and Idaho’s UFTA, debtors and creditors are defined to include the government. See 11 U.S.C. §§ 101(10), (13), (15), (41); Idaho Code §§ 55-910(4), (9). In turn, both Section 544(b)(1) and Idaho’s UFTA provide a substantive cause of action against the government—i.e., an avenue for relief.

Section 101(15) includes governmental units within the definition of “entity.”

In re Odom · filed 2017-08-10(15)

The cited decisions find support in the text of 11 U.S.C. § 362(a), which does not limit the statutory injunction to the acts of creditors. The statute states that the bankruptcy filing operates as a stay “applicable to all entities.” The Code defines entity as including “person, estate, trust governmental unit and the United States trustee.” 11 U.S.C. § 101(15). Thus, § 362(a) creates a comprehensive injunction. If an entity acts to collect a prepetition debt not subject to automatic stay exceptions stated in § 362(b), the entity has violated the statutory injunction. It is irrelevant that the entity was collecting the debt on behalf of another.

Section 101(27) includes the IRS and the United States as governmental units.

Benson v. United States (In re Benson) · filed 2017-04-03(27)

Because the IRS and the United States are governmental units within the meaning of this provision, they have waived immunity as set forth therein.

Section 101(27) defines “governmental unit” to include a foreign state.

RMS Titanic, Inc. v. French Republic (In re RMS Titanic, Inc.) · filed 2017-04-25(27)

The waiver or abrogation of sovereign immunity under § 106(a) applies to “governmental units,” which is expressly defined in § 101 of the Bankruptcy Code to include foreign states.

Section 101(15) defines “entity” to include a person.

Scarver v. Ellis (In re McKeever) · filed 2017-02-14(15)

Under 11 U.S.C. § 101(15), an entity includes a “person”, therefore section 542(a) includes Mr. McKeever and Ellis in addition to MP & B and Viaduct.

Section 101(27) includes municipalities in the definition of a governmental unit.

Aviles v. City of Philadelphia Water Revenue Bureau (In re Quiles Aviles) · filed 2015-07-01(27)

Therefore, the court finds that the City of Philadelphia is “government unit” for bankruptcy purposes.

Section 101(27) excludes a court-appointed receiver from the definition of governmental unit when the receiver is not a government instrumentality.

In re Jefferson County · filed 2012-01-19(27)

Under § 101(27), the Receiver is not a governmental unit unless it is an instrumentality of the Alabama court. Case law demonstrates the Receiver is not within this definition.

Section 101 defines an entity to include a governmental unit and a governmental unit to include the United States, so the IRS is subject to turnover under § 542.

In Re Bush Gardens, Inc. v. United States · filed 1979-11-21(14), (21)

An entity under the Code includes any “person, estate, trust, governmental unit”. 11 U.S.C. § 101(14). “Governmental unit” includes the United States. 11 U.S.C. § 101(21). Accordingly, the Internal Revenue Service as a governmental unit comes within the purview of Section 542.

Section 101 defines an entity to include a governmental unit and a governmental unit to include a state, allowing a state to be subject to turnover under Section 542.

Troy Industrial Catering Service v. State, Department of Treasury, Revenue Division (In Re Troy Industrial Catering Serv · filed 1980-01-18(14), (21)

An entity under the Bankruptcy Code “includes any person, estate, trust, governmental unit.” 11 U.S.C. § 101(14). “Governmental unit” includes the United States or any state. 11 U.S.C. § 101(21). Thus, if the property seized is property of the estate that the debtor may use, sell, or lease under § 363 of the Bankruptcy Code, and if it is property of more than inconsequential value or benefit to the estate, the State may be required to return the property.

Section 101 defines federal agencies as governmental units and includes governmental units within the definition of entities.

In Re Buren · filed 1980-03-28(14), (21)

The Social Security Administration is a “governmental unit” under § 101(21) and, therefore, is an “entity” under § 101(14).

A federal department is a governmental unit under § 101(21) and therefore an entity under § 101(14).

In Re Howell · filed 1980-03-28(14)

The Department is a “governmental unit” under § 101(21) and, therefore, is an “entity” under § 101(14).

Section 101(14) includes a person within the definition of “entity,” so an attorney awarded fees directly is another entity.

Monday v. Allen (In Re Allen) · filed 1980-06-12(14)

The judgment in the State Court directed the defendant to pay the designated sum directly to the attorney, clearly a debt assigned to another entity. ... “Entity” includes person, estate, trust, governmental unit.

Section 101(14) includes governmental units as entities, making a state subject to turnover under § 542 when its requirements are met.

Meehan v. Commonwealth (In Re Barsky) · filed 1980-10-20(14)

3. The Commonwealth of Pennsylvania, an entity pursuant to § 101,11 U.S.C. § 101, is required to turn over said property to the trustee and to account for same in accordance with § 542, 11 U.S.C. § 542.

Section 101 defines an entity to include a governmental unit and a governmental unit to include a state or its instrumentality.

In Re State of Missouri · filed 1980-12-02(14), (21)

An entity includes, by definition, any “person, estate, trust, governmental unit.” 11 U.S.C. 101(14). And governmental unit means” .. . State ... or instrumentality of ... a State.” 11 U.S.C. § 101(21).

Section 101(14) defines an entity to include a governmental unit, so a city is covered by Code provisions that apply to all entities.

In Re Eisenberg · filed 1980-12-10(14)

The fact that the City of Long Beach is a governmental unit as defined in 11 U.S.C. section 101(21), does not immunize it from the automatic stay provisions of 11 U.S.C. section 362(a). The automatic stay provisions of 11 U.S.C. section 362(a) expressly apply to “all entities”. 11 U.S.C. section 101(14) provides that “entity includes person, estate, trust, governmental unit.”

Section 101’s definitions of “entity” and “governmental unit” include federal agencies, allowing a Chapter 13 income deduction order to reach the Social Security Administration.

In Re Hughes · filed 1980-12-18(14), (21)

That section provides that after confirmation of the Chapter 13 plan, the court may order any “entity” from which the debtor receives income to pay it or part of it to the trustee. “Entity” in-eludes any department, agency, or instrumentality of the United States. 11 U.S.C. § 101(14) (entity) & § 101(21) (governmental unit) (1979).

Section 101(14) defines “entity” to include private persons and governmental units.

Porter v. Gwinn (In Re Gwinn) · filed 1981-02-03(14)

Its broad wording affects all assignments to “another entity.” “Entity” is defined by the Code as including a “person, estate, trust, [or] governmental unit.” 11 U.S.C. § 101(14) (1978). Although the principal thrust of subsection (A) may have been aimed at state and federal social welfare agencies, the Court believes that it was purposely drafted to include private, as well as public collection entities or assignees.

Section 101(14) defines “entity” broadly enough to include a bank.

Hickman v. First State Bank of Cordele (In Re Motley) · filed 1981-03-24(14)

Entities is defined at 11 U.S.C. § 101(14) and “person” therein is defined at 11 U.S.C. § 101(30). ... Bank is an “entity” to which the stay under 11 U.S.C. § 362(a) is applicable.

Section 101(14) includes governmental units within the definition of “entity,” allowing a turnover order against the IRS when the property qualifies.

Alpa Corp. v. Internal Revenue Service (In Re Alpa Corp.) · filed 1981-05-15(14)

Under 11 U.S.C. § 101(14), an “entity” includes a “governmental unit;” therefore, providing the property involved is “property that the trustee may use, sell, or lease under section 363,” the Court may issue a turnover order against the IRS.

Section 101(14) defines “entity” to include a governmental unit.

Iowa State Department of Social Services v. Morris (In Re Morris) · filed 1981-04-15(14)

Section 101(14) defines “entity” to include a governmental unit.

Section 101 defines “entity” to include a governmental unit, which includes a state.

In Re George D. Glidden, Debtor. State of Connecticut v. George D. Glidden, United States of America, Intervenor · filed 1981-06-25(14), (21)

The term “entity” is elsewhere defined to include “governmental unit,” see 11 U.S.C. § 101(14), which in turn encompasses “State,” id. § 101(21).

Section 101(14) includes governmental units within the definition of “entity.”

Campbell v. Gerace · filed 1981-07-28(14)

11 U.S.C. § 362 operates as a stay, applicable to all entities. 11 U.S.C. § 101(14) includes governmental units as an “entity”.

Section 101(14) defines “entity” to include a governmental unit.

In Re Sandmar Corp. · filed 1981-07-31(14)

The stay provided by 11 U.S.C. § 362 applies to any “entity.” The term entity includes a governmental unit. 11 U.S.C. § 101(14).

The Social Security Administration is a governmental unit under § 101(21) and therefore an entity under § 101(14).

In Re Craig · filed 1981-10-23(14), (21)

Thus the Social Security Administration is a governmental unit under section 101(21) of the Code, and is an entity under section 101(14) of the Code.

Section 101 defines an entity to include a governmental unit and a governmental unit to include a state, bringing state pension systems within Chapter 13 income payment orders.

Matter of Ross · filed 1982-02-12(14), (2)

§ 101(14) defines entity to include, “estate, trust, governmental unit ...” § 101(2) defines governmental unit to include a state. Thus, a trustee may order the pension systems, state agencies, to pay the pension benefits (income of the § 541 estate see 11 U.S.C. § 1306) to the trustee to administer the debtor’s plans.

Section 101(14) defines “entity” broadly enough to include more than welfare agencies.

Dirks v. Dirks (In Re Dirks) · filed 1981-12-04(14)

Likewise, cases which limit the scope of Section 523(a)(5)(A) to assignments to welfare agencies must also be criticized because the term “entity” defined in 11 U.S.C. Section 101(14) includes far more than just welfare agencies.

Section 101(14) defines “entity” to include persons, trusts, and governmental units.

Willard v. Willard (In Re Willard) · filed 1981-12-17(14)

The term “entity” is defined in 11 U.S.C. § 101(14) as including persons, trusts and governmental units. Although this definition is not exclusive, ... there is no indication that the automatic stay would act to stay the entry of judgment by a court.

Section 101(14) includes governmental units within the definition of “entity.”

In Re Mason · filed 1982-03-12(14)

11 U.S.C. Section 101(14) provides that “entity” includes, among others, a governmental unit.

Section 101(21) defines governmental unit to include a municipal transit authority that is a subdivision of a state agency.

Matter of Marine Elec. Ry. Prods. Div., Inc. · filed 1982-02-26(21)

Based on this description of the composition and responsibilities of the NYCTA and on the fact that it is in essence a municipal entity, the Authority is without doubt a governmental unit covered by Section 525.

Section 101(21) defines “governmental unit” to include a municipal entity such as the New York City Transit Authority.

Marine Electric Railway Products Division, Inc. v. New York City Transit Authority (In re Marine Electric Railway Produc · filed 1982-02-26(21)

“Governmental unit” is defined in Section 101(21) of the Code, 11 U.S.C. § 101(21), as the following: ... Based on this description of the composition and responsibilities of the NYCTA and on the fact that it is in essence a municipal entity, the Authority is without doubt a governmental unit covered by Section 525.

Section 101 treats the IRS as a creditor because its definitions include a federal agency as an entity that can hold a claim against a debtor.

In Re Holcomb · filed 1982-03-12(9), (14), (21)

Initially, it is clear that IRS occupies a status of “creditor” in this Chapter 13 proceeding, and in such status possesses no rights greater than any other creditor.

Section 101(14)’s definition of “entity” includes a bankruptcy trustee.

Zimmerman v. Starnes (In Re Fields) · filed 1982-09-15(14)

We find that the panel trustee, Mr. Zimmerman, is a legal entity. 11 U.S.C. § 101(14) defines entity as including a person, estate, trust or governmental unit.

Section 101 includes state retirement systems within its definition of entities, making them subject to Chapter 13 income deduction orders.

Regan v. Ross · filed 1982-10-06(14)

Section 101(14) defines "entity" as including both trusts and governmental units. 11 U.S.C. § 101(21) defines "governmental unit" to include a "department, agency, or instrumentality of ... a State, a Commonwealth, a District, a Territory, a municipality, or a foreign state." There is thus little question that the retirement systems are "entities" subject to income deduction orders.

Section 101(21) does not treat an educational loan trust fund as a governmental unit merely because governmental regents serve as its trustees.

Shore v. Columbus College (In re Shore) · filed 1982-10-13(21)

Governmental unit is defined in 11 U.S.C. § 101(21), and the lender herein is not included in that definition. ... The fact that the trustees of the trust fund are a governmental unit does not result in a loan “made by” a governmental unit.

Section 101(14) includes governmental units such as the Social Security Administration within the definition of an entity.

In Re Greene · filed 1983-02-09(14)

11 U.S.C. § 1325(b) enables bankruptcy courts to order any entity from which a debtor receives income to pay to the bankruptcy trustee all or any part of the debtor’s income. A governmental unit such as the Social Security Administration is considered to be an entity within the purview of this statute. 11 U.S.C. § 101(14).

Section 101(21)'s definition of governmental unit includes a regional transit authority that is a political subdivision of a state.

In Re Latchaw · filed 1982-11-08(21)

In so holding, this Court initially finds that Metro is a governmental unit under the definition of that term in the Bankruptcy Code.

Section 101(14) includes governmental units in its definition of an entity; the court treated a state court as a governmental unit covered by the bankruptcy stay order.

First Nat. Bank of Shreveport v. Crawford · filed 1983-01-17(14)

An entity under the Bankruptcy Code "includes any person, estate, trust, governmental unit." 11 U.S.C. § 101(14). "Governmental unit" includes the United States or any state. In the Matter of Troy Indus. Catering Service, 2 B.R. 521 (Bkrtcy.E.D.Mich.1980). A state court is a governmental unit for the purposes of the interpretation of "applicable entities" as contained within the instant stay order; therefore, it is obvious that the stay order is not only addressed to all creditors, including the Bank, but also to the trial court and its officers.

Section 101(21) defines “governmental unit” to include an agency of the United States.

In Re Newlin · filed 1983-04-19(21)

“Governmental unit” includes an agency of the United States. 11 U.S.C. § 101(21).

Section 101(21) includes municipalities within the definition of “governmental unit.”

City of Memphis v. Wilson (In Re Wilson) · filed 1983-04-27(21)

Under 11 U.S.C. § 101(21) “governmental unit” is defined as including a “municipality” such as the plaintiff here.

Section 101 defines an entity to include a governmental unit, which includes a federal agency such as the Social Security Administration.

United States v. Devall · filed 1983-05-16(14), (21)

Moreover, the Bankruptcy Code’s definition of “entity” makes clear that the provision for income deductions applies to government agencies such as the Social Security Administration.

Section 101(14) defines “entity” to include governmental units.

Wallingford's Fruit House v. Inhabitants of Auburn (In Re Wallingford's Fruit House) · filed 1983-06-06(14)

The automatic stay applies to all “entities,” which by definition includes governmental units.

The governmental unit definition in § 101 includes a state university college as a state agency or instrumentality.

In Re Joan Edna Shore, Debtor. Columbus College, a Unit of the University System of Georgia v. Shore · filed 1983-06-24(21)

Columbus College is a governmental unit within the meaning of 11 U.S.C. § 101(2) (Supp.IV.1980). That section defines a governmental unit to include a state or department, agency, or instrumentality of a state. Columbus College is an institution in the university system of Georgia. Control of institutions in the system is vested in the Board of Regents, a state governmental agency.

Section 101(21) limits “governmental unit” to actual governmental entities and excludes private organizations acting in a governmental capacity.

Hudson River Sloop Clearwater, Inc. v. Revere Copper Products, Inc. (In Re Revere Copper & Brass, Inc.) · filed 1983-08-22(21)

Clearly, both the statutory language and the legislative history demonstrate that the term “governmental unit” in the bankruptcy code refers exclusively to actual governmental groups and not to organizations acting in a governmental capacity.

Section 101 defines “entity” to include governmental units and “governmental unit” to include federal agencies such as the IRS.

In Re Burrow · filed 1984-01-25(14), (21)

The term “entity” includes governmental units. 11 U.S.C. § 101(14). The term “governmental unit” includes a department, agency, or instrumentality of the United States. 11 U.S.C. § 101(21). Thus, the determination by this court of any issues involving the violation of Section 362(a) or of the order of this court made under that section binds the IRS notwithstanding any assertion of sovereign immunity.

Section 101(30) excludes governmental units from the definition of “person,” so they cannot serve on a creditors’ committee even as nonvoting members.

Matter of Baldwin-United Corp. · filed 1984-02-29(30)

A “person” as defined in § 101(30) “includes individual, partnership, and corporation, but does not include governmental unit.” ... The FDIC attempts to sidestep this clear statutory language by asserting that it only precludes a governmental unit from acting as a voting member of a committee. We find nothing in the Code or the legislative history to support this view.

Section 101(21) includes a state in the definition of a governmental unit.

People of State of Ill. v. Electrical Utilities · filed 1984-04-23(21)

Section 101(21) of title 11 includes “state” within the meaning of “governmental unit.”

Section 101(14) includes a trust within the definition of an entity that can be subject to a pay order.

Central States, Southeast & Southwest Areas Health & Welfare Pension Fund v. Stephenson (In Re McLean) · filed 1984-06-15(14)

A trust is clearly an "entity” which is subject to a pay order.

Section 101(21) defines “governmental unit” to include the United States and its departments, agencies, and instrumentalities.

In re Dimmig · filed 1984-08-27(21)

We note that the Bankruptcy Code defines the term “governmental unit” to include, inter alia, “United States; ... department, agency, or instrumentality of the United States_” 11 U.S.C. § 101(21).

Section 101(21) includes a state administrative commission within the definition of a governmental unit.

Begley v. Philadelphia Electric Co. (In Re Begley) · filed 1984-09-28(21)

The PUC is “an independent administrative commission_” 66 Pa.Cons.Stat.Ann. § 301(a) (Purdon 1979). It is therefore an “agency ... of ... a State” and constitutes a “governmental unit” for purposes of the Bankruptcy Code.

Section 101(21) includes the Packers and Stockyards Administration within the definition of a governmental unit.

Davis v. United States (In Re Farmers & Ranchers Livestock Auction, Inc.) · filed 1984-12-10(21)

In addition, the Packers and Stockyards Administration is a “governmental unit” within the meaning of section 362(b)(4). See 11 U.S.C. § 101(21).

Section 101(14) defines “entity” to include a person.

Materia v. Pereira (In Re Pereira) · filed 1984-11-28(14)

The term “entity” includes a person. 11 U.S.C. § 101(14).

Section 101(14) includes governmental units in the definition of “entity,” making a government creditor subject to Section 363 on the same terms as other secured creditors.

Martin v. United States (In re Martin) · filed 1985-05-07(14)

Section 363 applies to all entities who have an interest in the bankruptcy estate, and the term "entity" includes governmental units. See 11 U.S.C. Secs. 101(14), 106(c). We conclude that CCC, as a governmental unit, is bound by the provisions of section 363 to the same extent as any other secured creditor.

Section 101(14) includes governmental units within the definition of “entity,” making them subject to Section 363 on the same terms as other secured creditors.

Martin v. United States · filed 1985-05-07(14)

Section 363 applies to all entities who have an interest in the bankruptcy estate, and the term “entity” includes governmental units. See 11 U.S.C. §§ 101(14), 106(c). We conclude that CCC, as a governmental unit, is bound by the provisions of section 363 to the same extent as any other secured creditor.

Section 101(21) defines a governmental unit to include a federal agency or instrumentality, including the Farmers Home Administration.

Kight v. United States (In Re Kight) · filed 1985-04-30(21)

To follow the government’s reasoning that the above waiver of sovereign immunity does not apply to the Farmer's Home Administration would be to deny that it as “agency” or “instrumentality of the United States” or a “governmental unit”. ... See also our above comment on the inclusion of the term “instrumentality of the United States” in the definition of “governmental unit” used in 11 U.S.C. § 106(a) and (c) quoted supra and in the definition of that term as inter alia “... department, agency, or instrumentality of the United States ” in 11 U.S.C. § 101(21).

Section 101(14) defines an entity to include a governmental unit, such as a town.

Village Savings Bank v. Town of Lewisboro (In Re Haight) · filed 1985-05-24(14)

The term entity is defined in 11 U.S.C. § 101(14) to include a “governmental unit.” Hence, the Town of Lewisboro is not immune from the application of the automatic stay.

Section 101(14) includes governmental units within the definition of “entity.”

In Re Wood · filed 1985-06-25(14)

The term “entity” includes the Commission which is a governmental unit.

Section 101 defines an entity to include a person and a person to include a partnership.

In Re Nunn · filed 1985-06-14(14), (33)

Entity is defined as including a “person, estate, trust, and governmental unit.” 11 U.S.C. § 101(14). In turn, a “person” includes an “individual, partnership, and corporation.” 11 U.S.C. § 101(33). There is no doubt but that an organization such as NCE would be included within the protective scope of Rule 9018.

Section 101(21)’s definition of “governmental unit” excludes a private bank.

Wilson v. Harris Trust & Savings Bank · filed 1985-11-26(21)

The Bank is clearly not a governmental unit.

Section 101(14) includes governmental units in the definition of “entity.”

In Re Jenkins · filed 1986-02-07(14)

At 11 U.S.C. § 101(14) the Code defines “entity” as including governmental units.

Section 101(24) does not treat a private insurer as a governmental unit merely because state law requires its bond.

Kentucky Central Insurance v. Lueking (In Re Lueking) · filed 1986-03-11(24)

By no stretch of the imagination can plaintiff be considered even remotely as a “governmental unit.”

Section 101(14) defines “entity” nonexclusively, but that definition does not make a court’s entry of judgment subject to the automatic stay.

Great Southwest Fire Insurance v. Triple "I" Insurance Services., Inc. · filed 1986-03-19(14)

The term ‘entity’ is defined in 11 U.S.C. § 101(14) as including persons, trusts and governmental units. Although this definition is not exclusive, there is no indication that the automatic stay would act to stay the entry of judgment by a court. ... We find Willard persuasive and adopt that reasoning.

Section 101(24) defines “governmental unit” to include a state agency.

Elsinore Shore Associates v. New Jersey Division of Alcoholic Beverage Control (In Re Elsinore Shore Associates) · filed 1986-04-02(24)

“Governmental unit” is defined under the Bankruptcy Code to mean, “United States; State; Commonwealth; District; Territory; municipality; foreign state; department, agency, or instrumentality of the United States, a State, a Commonwealth, a District, a Territory, a municipality, or a foreign state; or other foreign or domestic government.” 11 U.S.C. § 101(24). The defendants fall within this definition of governmental unit.

Section 101(24)'s definition of governmental unit includes Wyoming's Employment Security Commission.

Rees v. Employment Security Commission of Wyoming(In Re Rees) · filed 1986-05-02(24)

ESC is a “governmental unit” as defined in 11 U.S.C. § 101(24).

Section 101(24) includes a state board that approves educational courses for veterans’ benefits within the definition of a governmental unit.

In Re the Bible Speaks · filed 1987-01-15(24)

We conclude that the Board is a “governmental unit,” see 11 U.S..C. § 101(24), and that its revocation of approval of the School for veterans’ benefits purposes constitutes the revocation of “a license, permit, charter, franchise, or other similar grant ... solely because ... [the Debtor] ... has been insolvent ... during the case ...” within the meaning of Section 525(a) of the Bankruptcy Code.

Section 101(14) defines “entity” to include a person.

York v. Castro (In Re Castro) · filed 1987-05-21(14)

The definition of entity includes person. 11 U.S.C. § 101(14).

Section 101(14) defines “entity” to include a governmental unit.

Inslaw, Inc. v. United States (In Re Inslaw, Inc.) · filed 1987-07-31(14)

This is so because (i) section 106(c) clearly provides that “a provision of [Title 11] that contains the term ‘creditor,’ ‘entity,’ or ‘governmental unit’ applies to governmental units”; (ii) section 362, by its express terms, is “applicable to all entities”; and (iii) by definition, “ ‘entity’ includes ... governmental unit ...” 11 U.S.C. Section 101 (14).

Section 101(14) defines “entity” to include governmental units.

Stucka v. United States of America (In Re Stucka) · filed 1987-09-09(14)

The automatic stay applies to all “entities,” which by definition includes governmental units.

Section 101(26) defines “governmental unit” to include a state.

Tew v. Arizona State Retirement System · filed 1987-09-23(26)

As discussed above, “governmental unit” is specifically defined to include states.

Section 101(14) defines “entity” to include a governmental unit, so the IRS is subject to the turnover requirements of § 542(a).

In Re Cleveland Graphic Reproduction, Inc. · filed 1987-10-19(14)

The IRS, although a governmental entity, is subjected to § 542(a) requirements as is any other entity which is defined at § 101(14).

Section 101(26) excludes a privately owned landlord from the definition of “governmental unit” when it receives HUD subsidies but neither distributes HUD funds to tenants nor collects funds for the government.

Spruce Ltd. Partnership v. Lutz (In Re Lutz) · filed 1988-02-22(26)

Although Spruce Park receives a subsidy from HUD, it does not extend HUD money to the debtor and it does not collect any funds from the debtor on behalf of or for the benefit of the government. The debtors’ failure to pay their prepetition rent, thus, harms Spruce Park, not the government. This court, accordingly, finds that Spruce Park is not a governmental unit as defined in the Bankruptcy Code and that Section 525, thus, does not apply in this case.

Section 101(14)'s definition of entity does not prevent one federal agency from setting off a debt against payments owed by another federal agency.

In Re Thomas · filed 1988-03-30(14)

This Court does not think that Congress intended to change this long-established governmental right of setoff when it adopted the definition of entity in § 101(14).

Section 101(35)'s definition of governmental unit does not include a private community service organization merely because it is funded by government grants.

In re Joliet-Will County Community Action Agency · filed 1988-06-01(35)

A community service organization is not among the entities to which Congress in the Bankruptcy Code has denied the privilege (often of course the burden) of bankruptcy, see 11 U.S.C. Secs. 101(35), 109, for it is not a governmental unit.

Section 101(26) includes the FDIC as a governmental unit because it is a federal agency.

Federal Deposit Insurance Corp. v. Wright (In Re Wright) · filed 1988-06-24(26)

First, the FDIC is a governmental unit. 11 U.S.C. § 101(26) defines a governmental unit as a “... department, agency, or instrumentality of the United States_” 11 U.S.C. § 101(26).

Section 101(14) includes a person within the Bankruptcy Code’s definition of “entity”.

Perrin v. Meyer (In Re Meyer) · filed 1988-06-06(14)

The bankruptcy definition of “entity” includes person. Section 101(14).

Section 101(26) defines “governmental unit” to include state government.

Wayne Manor, Inc. v. Department of Public Welfare (In Re Wayne Manor, Inc.) · filed 1988-07-15(26)

Section 101(26) defines governmental unit to include state government. The debtor, pursuant to Section 542 of the Bankruptcy Code can compel an “entity”, including state government, to turnover property belonging to the estate before the filing of the bankruptcy petition.

Section 101(26) defines a governmental unit to include the United States, encompassing federal agencies such as the IRS.

United States v. Thomas (In Re Thomas) · filed 1988-10-14(26)

“Government unit” is defined in 11 U.S.C. § 101(26) as the United States. Thus, under § 106, all United States agencies with a pre-petition claim against the debtor must set off their claims. Therefore the IRS should be considered in the motion to lift stay, even though it was not one of the movants.

Section 101(14) includes governmental units within the definition of “entity,” making them subject to the automatic stay.

In Re Parr Meadows Racing Ass'n, Inc. · filed 1988-10-14(14)

Governmental units are within the code’s definition of the term “entity” and, thus, are subject to the bar against creating, perfecting, or enforcing liens against a bankrupt’s property.

Section 101(14) defines “entity” to include governmental units.

In Re Price · filed 1989-08-23(14)

The automatic stay applies to all “entities” which by definition includes governmental units. 11 U.S.C. § 101(14).

Section 101(26)'s definition of “governmental unit” does not cover a privately owned housing firm merely because it participates in a federally regulated public housing program.

In Re Rosemond · filed 1989-09-22(26)

For purposes of § 525 AHRCO does not fall within the Bankruptcy Code’s definition of “governmental unit.” 11 U.S.C. § 101(26). Rather, it is “a privately owned entity which participates in a federally regulated public housing program.”

Section 101(14) includes a person within the definition of an entity, so a committee made up of people qualifies as an entity.

Unsecured Creditors' Committee of Goldblatt Bros. v. United States (In Re Goldblatt Bros.) · filed 1989-10-10(14)

An “entity” under the Bankruptcy Code “includes” a “person”, and therefore includes the group of persons comprising the Committee in this case.

Qualifying as a governmental unit under § 101(26) does not itself give an entity authority to sue or be sued in bankruptcy court.

Town & Country Home Nursing Services, Inc. v. Blue Cross of California (In Re Town & Country Home Nursing Services, Inc. · filed 1990-03-30(26)

Following this authority, even an entity that qualifies as a governmental unit under § 101(26) cannot be sued in bankruptcy court unless that governmental unit has independent statutory authority to sue and be sued. HCFA has no such authorization, thus its dismissal from the adversary proceeding was correct.

Section 101(26) includes a state racing commission within the definition of “governmental unit.”

Will Rogers Jockey & Polo Club, Inc. v. Oklahoma Horse Racing Commission (In Re Will Rogers Jockey & Polo Club, Inc.) · filed 1990-03-13(26)

It is undisputed that the Racing Commission is a “governmental unit” as defined in 11 U.S.C. § 101(26) and as employed in 11 U.S.C. § 106(c) and § 525.

Section 101(14) includes governmental units within the definition of an entity.

Redevelopment Agency of Long Beach v. Altamirco (In Re Altamirco) · filed 1990-05-25(14)

Since Agency is a governmental unit, it is clearly an entity, as defined in 11 U.S.C. § 101(14). Hence, Agency is stayed from prosecuting its condemnation actions under section 362(a)(1).

Section 101(26) includes a state bar acting as an instrumentality of a state supreme court in attorney disciplinary matters within the definition of “governmental unit.”

Wade v. State Bar of Arizona (In Re Wade) · filed 1990-06-18(26)

Having determined that the Bar, in performing its disciplinary function, has a sufficiently close and active relationship with the Supreme Court and is engaged in a government function, we conclude that, with respect to the Bar’s involvement in disciplinary matters, it is an instrumentality of the Arizona Supreme Court and is therefore a “governmental unit” under section 101(26).

Section 101(14) defines an entity to include a governmental unit such as the Commodity Credit Corporation.

Commodity Credit Corp. v. Marlow (In Re Julien Co.) · filed 1990-08-16(14)

Section 363 is applicable to property of the estate and thus to entities claiming an interest in the bankruptcy estate, and 11 U.S.C. § 101(14) defines entity to include a “governmental unit” such as CCC.

Section 101(26) includes the United States within the definition of a governmental unit.

In Re James C. Pearson, Ida J. Pearson, Debtors. James C. Pearson, Ida J. Pearson v. United States · filed 1990-10-30(26)

Because the United States is a governmental unit, 11 U.S.C. Sec. 101(26), it is bound by the stay.

Section 101(26) includes a receiver appointed under state law for a state savings and loan association within the definition of a governmental unit.

In Re Piperi · filed 1990-11-28(26)

This court finds that the movant, as a receiver pursuant to state statute, of a state savings and loan association, falls within the category of a governmental unit as that term is defined at 11 USC § 101(26).

Section 101(14) defines “entity” to include a governmental unit.

Gulfco Finance v. McCormick · filed 1991-04-03(14)

In the instant case, the fact that the parish of Union is a governmental unit as defined in 11 U.S.C. § 101(26) [2] does not immunize it from the automatic stay provisions of § 362. The automatic stay provisions expressly apply to "all entities." The term "entity" includes a "governmental unit." 11 U.S.C. § 101(14); In re Haight, 52 B.R. 104 (S.D.N.Y.1985).

Section 101(27) defines governmental units to include states.

In Re Howard Carl Gustafson, Jr., Debtor. California State University, Fresno v. Howard Carl Gustafson, Jr. · filed 1991-05-28(27)

Section 101(27) of the Code defines “governmental units” to include states.

Section 101 defines “entity” to include a “governmental unit” and “governmental unit” to include a federal agency or instrumentality.

In Re Everett · filed 1991-06-07(14), (26)

The term “entity” as defined in 11 U.S.C. § 101(14) includes a “governmental unit.” Since “governmental unit” includes a “department, agency, or instrumentality of the United States,” § 101(26), the U.S. Postal Service clearly is a “governmental unit.”

Section 101(26) includes an agency of the United States as a governmental unit.

Murray v. United States, Department of Treasury (In Re Murray) · filed 1991-06-17(26)

Defendant, as an agency of the United States, is a “governmental unit” for purposes of Title 11. 11 U.S.C. § 101(26).

Section 101(14) includes governmental units such as the IRS in the definition of an entity.

Wright v. Internal Revenue Service (In Re Canon) · filed 1991-08-23(14)

The IRS is a governmental unit which is, by definition, an entity as the term is used in the Code.

Section 101 defines “entity” to include an individual.

McGee v. McCown (In Re McCown) · filed 1991-07-11(14), (37)

Entity includes an individual. 11 U.S.C. §§ 101(14), 101(37).

Section 101(27) defines the United States as a governmental unit.

In Re Husher · filed 1991-09-13(27)

Under the Code, the United States is a “governmental unit.”

Section 101(27)’s definition of governmental unit includes a state supreme court’s instrumentality, such as a state bar conducting attorney disciplinary proceedings.

In Re E. Gene Wade Joyzelle I. Wade, Debtors. E. Gene Wade Joyzelle I. Wade v. State Bar of Arizona · filed 1991-11-08(27)

The definition of the term “governmental unit” includes a “department, agency, or instrumentality” of a state. 11 U.S.C. § 101(27) (West Supp.1991) (formerly designated section 101(26)). ... Accordingly, the BAP correctly held that with respect to disciplinary proceedings, the Bar acts as an instrumentality of the Arizona Supreme Court enforcing its police or regulatory power, and therefore the disciplinary proceedings against Wade are excepted from the automatic stay under 11 U.S.C. § 362(b)(4).

Section 101(14) includes governmental units such as counties within the term “entities.”

First American Savings Bank, FSB v. Iron County (In Re United Construction & Development Co.) · filed 1992-01-07(14)

Plaintiffs are correct in noting that the term “entities” includes governmental units such as Iron County.

Section 101 defines “entity” to include a governmental unit and “governmental unit” to include federal agencies.

Taborski v. United States Internal Revenue Service · filed 1992-03-10(14), (26)

Section 362(a) imposes the stay on all “entities,” which are defined to include a “governmental unit.” 11 U.S.C. § 101(14). Governmental unit in turn is defined to include a “department, agency or instrumentality-of the United States.” 11 U.S.C. § 101(26). Thus, the United States and the IRS are subject to the automatic stay.

Section 101(27) includes an attorney disciplinary board created as an arm of a state supreme court within the definition of a governmental unit.

Board of Attorneys Professional Responsibility v. Haberman (In Re Haberman) · filed 1992-02-05(27)

BAPR, created as an arm of the Wisconsin Supreme Court, is an agency or instrumentality of a governmental unit within the clear contemplation of § 101(27) of the Bankruptcy Code.

Section 101(15) defines “entity” to include the IRS, making it subject to the automatic stay.

In Re Solis · filed 1992-02-14(15)

IRS is an “entity,” as that phrase is defined in § 101(15), ... and is thus subject to the automatic stay.

Section 101(15)’s definition of “entity” includes the Ohio Public Employees Deferred Compensation Program.

McClatchey v. Ohio Public Employees Deferred Compensation Program (In Re Matheney) · filed 1992-03-24(15)

The Ohio Public Employees Deferred Compensation Program is an entity. 11 U.S.C. § 101(15).

Section 101(26) defines “governmental unit” to include a state.

995 Fifth Avenue Associates, L.P. v. New York State Department of Taxation & Finance (In re 995 Fifth Avenue Associates, · filed 1992-04-13(26)

Similarly, the text’s failure specifically to mention states is irrelevant: § 106(a) uses the term “governmental unit,” which the Bankruptcy Code defines in 11 U.S.C. § 101(26) (1988) as including a “State.”

Section 101(26) defines “governmental unit” to include a State.

In Re: 995 Fifth Avenue Associates, L.P. · filed 1992-05-08(26)

Similarly, the text's failure specifically to mention states is irrelevant: § 106(a) uses the term "governmental unit," which the Bankruptcy Code defines in 11 U.S.C. § 101(26) (1988) as including a "State."

Section 101 treats state agencies with separate claims as separate creditors because each agency is a distinct governmental unit and entity.

In Re Lakeside Community Hospital, Inc. · filed 1992-04-28(10), (15), (27)

But the IDPA is a different agency, and therefore a different “entity”, than the IDR/IDES. Since the IDPA is a different “entity”, it is also a different “creditor” than the agencies seeking relief here. On this literal reading, the mutuality required by section 553 is therefore lacking.

Section 101(15) includes trusts and other qualifying organizations in the definition of an entity.

Loux v. Gabelhart (In Re Carriage, House, Inc.) · filed 1992-07-14(15)

However, as noted above, private trusts, partnerships, and unincorporated associations as well as business trusts are all considered entities under the Bankruptcy Code.

Section 101(15) includes governmental units in the definition of “entity,” making them subject to the automatic stay.

Gumport v. Interstate Commerce Commission (In Re Transcon Lines) · filed 1992-10-09(15)

The automatic stay provided by 11 U.S.C. § 362 applies to all entities. “All entities” includes governmental units. 11 U.S.C. § 362(a); 11 U.S.C. § 101(15).

Section 101(14) defines “entity” to include governmental units.

University Medical Center v. Sullivan (In re University Medical Center) · filed 1992-08-24(14)

In drafting the Bankruptcy Code, Congress subjected the government, acting as creditor, to the limitations of the automatic stay provision. By its terms, section 362(a) applies to “all entities.” 11 U.S.C. § 362(a). The Bankruptcy Code defines the term “entity” as including governmental units. 11 U.S.C. § 101(14).

Section 101(14) defines “entity” to include governmental units.

In Re University Medical Center · filed 1992-10-21(14)

In drafting the Bankruptcy Code, Congress subjected the government, acting as creditor, to the limitations of the automatic stay provision. By its terms, section 362(a) applies to "all entities." 11 U.S.C. § 362(a). The Bankruptcy Code defines the term "entity" as including governmental units. 11 U.S.C. § 101(14).

Section 101(15) includes governmental agencies among the entities subject to the automatic stay.

Cooper v. Interstate Commerce Commission (In Re Bulldog Trucking, Inc.) · filed 1992-10-22(15)

The automatic stay applies to all entities, including governmental agencies. 11 U.S.C. §§ 101(15), 362(a).

Section 101(27) includes a state attorney disciplinary commission within its definition of “governmental unit.”

Attorney Registration & Disciplinary Commission of the Supreme Court v. Betts (In Re Betts) · filed 1993-01-07(27)

The Court concurs with those decisions and finds that ARDC constitutes a “governmental unit.”

Section 101(27) includes the United States in the definition of governmental unit.

Quillard v. United States (In Re Quillard) · filed 1993-01-15(27)

Section 106(c) of the Bankruptcy Code provides that “a provision of [the Bankruptcy Code] that contains ‘creditor’, ‘entity’, or ‘governmental unit’ applies to governmental units,” and the United States is included in the definition of governmental unit. 11 U.S.C. § 101(27).

Section 101 lists a State and its departments separately as governmental units, allowing state departments to be treated as distinct creditors.

Illinois v. Lakeside Community Hospital, Inc. (In Re Lakeside Community Hospital, Inc.) · filed 1993-03-08(27)

The list enumerates separately both “State” and “department, [or] agency of the State”. Congress intended that these units were to be treated as distinguishable and therefore not the same creditor within the provisions of the statute.

Section 101(27) includes a state bar association in the definition of a governmental unit when it acts as a state agency regulating legal practice.

In Re Williams · filed 1993-04-06(27)

While the Bar is not necessarily an arm of the Idaho Supreme Court, it satisfies the Bankruptcy Code’s definition of a governmental unit in its own right as an agency of the State of Idaho, ... in that the Bar carries out many functions normally associated with the government, including protecting the public from the unprofessional, improper and unauthorized practice of law.

Section 101(27) includes a state in the definition of a governmental unit.

New York v. Kelly (In Re Kelly) · filed 1993-06-09(27)

The treble damages are payable to a state, a governmental unit as defined under 11 U.S.C. § 101(27).

Section 101(27) includes the FDIC acting as receiver within the definition of a governmental unit.

Marshack v. Tapager (In Re Motivation Resources, Inc.) · filed 1993-07-23(27)

Given the Congressional intent behind the formation of the FDIC and the FDIC’s admitted status as a governmental entity for the purposes of FIRREA, the FDIC in its capacity as receiver is a governmental unit subject to 11 U.S.C. § 106(a).

Section 101(27) includes the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control as a governmental unit.

Goff v. Oklahoma Ex Rel. Means (In Re Goff) · filed 1993-09-28(27)

The Bureau is a “governmental unit,” see 11 U.S.C. § 101(27).

Section 101(15)’s definition of “entity” includes a Chapter 7 trustee.

Barber v. Martin (In Re Martin) · filed 1993-11-30(15)

That term is defined by § 101(15) of the Bankruptcy Code to include “person, estate, trust, governmental unit, and United States trustee.” 11 U.S.C. § 101(15). OMI’s trustee falls within that definition.

A county that is a political subdivision of a state is a governmental unit under § 101(27) and (40).

Coats v. Vawter (In Re Coats) · filed 1993-12-09(27), (40)

This Court concludes that Montgomery County is a governmental unit under the Bankruptcy Code. 11 U.S.C. § 101(27) defines governmental unit as including a “municipality”. 11 U.S.C. § 101(40) defines municipality as a “political subdivision or public agency or instrumentality of a State”. Montgomery County, a political subdivision of the State of Texas, is a governmental unit within the purview of these provisions.

Section 101(27) includes a state agency carrying out attorney disciplinary duties within the definition of a governmental unit.

Betts v. Attorney Registration & Disciplinary Commission · filed 1994-01-26(27)

Our first question is whether the ARDC is a “governmental unit” under the bankruptcy code. A “governmental unit” is defined in section 101(27) of the Code as: ... Therefore, there is no question that the Plaintiff is an agency of the State of Illinois and thus a “governmental unit” for purposes of section 523.

Section 101 defines governmental units to include federal departments and agencies, which the court treats as separate creditors for setoff.

Shugrue v. Fischer (In Re Ionosphere Clubs, Inc.) · filed 1994-02-18(27)

An entity is defined § 101(15) to include a “governmental unit,” and a “governmental unit” is in turn defined in section 101(27) of the Code as “United States; State; ... [or] department, agency, or instrumentality of the United States.” ... Therefore, one agency should not be able to set off the claims and debts of another.

Section 101(14) defines “entity” to include governmental units.

Medicar Ambulance Co. v. Shalala (In Re Medicar Ambulance Co.) · filed 1994-05-06(14)

The Bankruptcy Code defines the term "entity” as including governmental units. § 101(14).

Section 101’s definition of “entity” includes an individual debtor or a bankruptcy estate.

In re Mcnitt · filed 1994-05-24(15)

The court believes § 503 is clear in that it allows an entity to file a request for payment of an administrative expense and that an individual, a debtor, or an estate would qualify as an entity.

Section 101(27)’s definition of governmental unit supports treating federal departments and agencies as separate entities when deciding whether debts are mutual for setoff.

United States v. Maxwell (In Re Pyramid Industries, Inc.) · filed 1994-07-22(27)

The Court concludes that the better reasoned approach is to treat each department, agency, or instrumentality of the United States as a separate entity for purposes of setoff. Here, the Navy and the SBA must be considered to be two distinct entities.

Section 101(15) defines “entity” to include a person.

Carter v. Trammell (In Re Trammell) · filed 1994-08-18(15)

"Entity” includes a person. 11 U.S.C. § 101(15).

Section 101(15)’s definition of entity encompasses the United States, so the automatic stay applies to it.

Westefield v. Internal Revenue Service (In Re Westefield) · filed 1994-09-09(15)

One need look no further than the use of the phrase “all entities” in 11 U.S.C. § 362(a) and the definition of entity at 11 U.S.C. § 101(15) to determine that the injunction applies to the United States and to everyone who has sworn an oath to uphold its laws.

Section 101(15) includes an individual in the definition of “entity.”

Holliday v. Kline (In Re Kline) · filed 1994-10-19(15)

Under 11 U.S.C. § 101(15), an individual is included within the definition of "entity.”

Section 101(27)'s definition of “governmental unit” does not include a private customs broker that pays a debtor's customs duties.

In Re Chalk Line Manufacturing, Inc. · filed 1995-05-02(27)

Jones is not a “governmental unit” pursuant to 11 U.S.C. § 101(27).

Section 101(15) defines “entity” to include debtors, making them subject to the automatic stay.

Martinson v. Michael (In Re Michael) · filed 1995-06-15(15)

Given such unambiguous statutory language, there can be little argument that the Debtors are entities as defined at § 101(15). ... As such, this Court holds that the Debtors are entities subject to the automatic stay under § 362(a)(3) against recording their post-petition declaration of homestead.

Section 101(15) defines “entity” to include debtors.

Martinson v. Michael (In Re Michael) · filed 1995-08-14(15)

Given such unambiguous statutory language, the Court holds that the Debtors are entities as defined at § 101(15), and as such subject to the automatic stay.

Section 101(27)’s definition of governmental unit excludes a private, for-profit mortgage corporation.

In Re Merriweather · filed 1995-07-27(27)

It is undisputed that PHH is a private corporation that originates, funds, and services mortgages for profit, and not a “governmental unit” as contemplated by the statutes.

A legislative charter, a governmental purpose, and active state involvement support treating an entity as a governmental unit under § 101(27).

Matter of Kent · filed 1995-12-05(27)

We can glean from this discussion that a legislative charter, a governmental purpose, and an active interaction between the entity and the State are some of the characteristics of a governmental unit. ... We readily conclude that both the JUA and the MTF constitute “governmental units” within the meaning of § 523(a)(7).

Section 101(27) includes the United States government within the definition of “governmental unit”.

McLeod v. AFSA Data Corp. (In Re McLeod) · filed 1996-03-25(27)

Further, the Notes were made under the Robert T. Stafford Loan Program which is funded by the United States government, a “governmental unit” within the meaning of 11 U.S.C. § 101(27).

Section 101(27) includes state departments, agencies, and instrumentalities as distinct governmental units for purposes of interagency offset.

William Ross, Inc. v. Biehn Construction, Inc. (In Re William Ross, Inc.) · filed 1996-04-22(27)

While the Gibson court is correct in noting that lower tier units of a government (ie., a “department, agency, or instrumentality”) operate on behalf of that government, this Court cannot ignore the fact that those same lower tier units are also explicitly included within § 101(27)’s definition of “governmental unit.” Because of this inclusion this Court therefore finds that'it is constrained to recognize, rather than look past (or through), these lower tier units when applying § 101(27) in the context of either § 106 or § 553.

Section 101 defines governmental units to include individual federal agencies, which are treated as separate entities in bankruptcy.

Lopes v. U.S. Department of Housing & Urban Development (In Re Lopes) · filed 1996-06-17(27)

In addition, the Bankruptcy Code makes governmental unit synonymous with the term entity, see 11 U.S.C. § 101(15), and defines governmental unit as the United States, an individual agency, or a department. See 11 U.S.C. § 101(27). Under bankruptcy law, these definitions require that federal agencies be treated as individual entities, separate and distinct from one another.

Section 101(27) includes the National Labor Relations Board, a federal administrative agency, within the definition of a governmental unit.

National Labor Relations Board v. Fogerty (In Re Fogerty) · filed 1996-11-08(27)

In the current instance, both the fine for the contempt order and the attorneys’ fees assessed are owed to the NLRB, an administrative agency of the United States Government and a governmental unit pursuant to § 101(27).

Section 101(27) includes state instrumentalities within its definition of “governmental unit,” even if they are not state agencies.

Kish v. Verniero (In Re Kish) · filed 1997-02-10(27)

Nor is it inconsistent with this court's finding in In re Bill, 90 B.R. 651 (Bankr.D.N.J.1988) that "[t]he JUA is not a state agency" because, as the legislative history of Code § 101(27) makes clear, the definition of governmental unit is not limited to state agencies but includes departments and instrumentalities of the state as well.

Section 101(27) includes a state department or instrumentality in the definition of a governmental unit.

In re George Transfer, Inc. · filed 1997-04-22(27)

It is undisputed that ODOT, as a department or instrumentality of the government of the State of Oregon, is a governmental unit.

Section 101(15) includes governmental units in the definition of “entity.”

Horwitz v. Zywiczynski (In Re Zywiczynski) · filed 1997-07-16(15)

A “governmental unit” is included in the definition of "entity” contained at 11 U.S.C. § 101(15).

Section 101’s definitions of “entity” and “governmental unit” do not require federal agencies to be treated as separate creditors for bankruptcy setoff.

In Re Lopes · filed 1997-08-01(15), (27)

However, the fact that the Code includes "governmental unit" as one of the meanings of the term "entity" and further defines "governmental unit" to include the United States, an individual agency, or a department, does not naturally lead to the conclusion that federal agencies should be treated as discreet entities, thus destroying the mutuality requirement to effect a setoff.

Section 101(27) defines governmental unit broadly to include federal agencies such as the IRS.

Pansier v. Wisconsin Department of Revenue (In Re Pansier) · filed 1997-08-26(27)

The IRS is clearly a governmental unit of the United States as defined in 11 U.S.C. § 101(27), which defines a “governmental unit” as “United States—department, agency, or instrumentality of the United States.” This definition is to be afforded a broad interpretation.

Section 101(27) defines “governmental unit” to include states and state agencies.

Consumer Protection Division, Office of the Attorney General v. Luskin's, Inc. (In Re Luskin's, Inc.) · filed 1997-08-25(27)

This argument fails because the Bankruptcy Code defines “governmental unit” to include states and state agencies.

Section 101(27) treats a state as the governmental unit for sovereign immunity purposes even when different state departments act on its behalf.

Brewer v. New York State Department of Correctional Services (In Re Value-Added Communications, Inc.) · filed 1997-09-10(27)

Section 101(27) defines governmental unit to mean a state or a department, agency or instrumentality of a state. ... Governmental unit as used in § 106(b), therefore, must refer to the sovereign, that is, the state.

For setoff under § 553, federal agencies count as a single governmental unit under § 101(27).

In Re: Hal, Inc. Hawaiian Airlines Inc. West Maui Airport, Inc. Debtors. Hal, Inc. Hawaiian Airlines Inc. West Maui Airp · filed 1997-09-16(27)

Accordingly, we hold that for purposes of setoff under § 553, the agencies of the United States constitute a single “governmental unit,” as defined in § 101(27), and that the agencies of the United States were lawfully permitted a setoff in this ease.

Section 101(27) includes federal credit unions as governmental units because they are federal instrumentalities performing an important governmental function.

In Re Trusko · filed 1997-09-03(27)

Under one of its delegated powers, Congress created a system of federal credit unions making possible the extension of credit on reasonable terms ordinarily not available to wage earners. Therefore, the FCU’s are governmental instrumentalities engaged in the performance of an important governmental function.