Giving Meaning to § 106(a): Will the EAR Decision Hold Up?

In re Equip. Acquisition Res., Inc. (EAR), 742 F.3d 743, 746 (7th Cir. 2014); Bauer v. United States (In re Oncology Assoc. of Ocean County LLC), 510 B.R. 463, 469-70 (Bankr. D. N.J. 2014); Pyfer v. Katzman (In re National Pool Construction, Inc.), No. 09-34394, Adv. Pro. No. 12-1232, 2015 WL 394507, at *2-3 (Bankr. D. N.J. Jan. 29, 2015); Law v. Siegel, --- U.S. ---, 134 S.Ct. 1188, 1194 (2014); VMI Liquidating Trust Dated Dec. 16, 2011 v. United States (In re Valley Mortgage Inc.), No. 10-19101, Adv. Pro. No. 12-01277, 2013 WL 5314369 (Bankr. D. Colo. Sept. 18, 2013); In re C.F. Foods, L.P., 265 B.R. 71, 85 (Bankr. E.D. Pa. 2001); Zazzali v. United States (In re DBSI, Inc.), No. 08-12687 (PJW) (Bankr. D. Del.), Adv. Pro. No. 1:13-cv-00086-MJP (D. Idaho Mar. 31, 2015) (“Zazzali”); [1] Zazzali v. Swenson (In re DBSI, Inc.), No. 08-12687 (PJW), Adv. Pro. No. 10-54649 (PJW), 2011 WL 607442 (Bankr. D. Del. Feb 11, 2011); FDIC v. Meyer, 510 U.S. 471 (1994);