in having the Creditors’ Committee prosecute this case. Indeed, the Committee's original attempt to have a trustee appointed likely reflected a lack of confidence that the debtors could be trusted to manage the estates in the creditor's interests. 6 . As an administrative claimant, the IRS was under no obligation to verify, certify, or support by documentation its administrative claim, as that requirement applies to “creditors” — that is, individuals or entities with pre-petition claims — and not to post-petition administrative claimants under Section 503. See 11 U.S.C. § 101(10) (defining "creditor” as an entity with a pre-petition claim); Fed. R. Bankr.P. 3001 (laying out requirements for a "creditor’s” claim); cf. In re Indian Motocycle Co., 261 B.R. 800, 809-10 (1st Cir. BAP 2001) (<HOLDING>). The Court discusses these matters at greater
holding that a state is immune by virtue of 11 usc  106c from money damages for violating the automatic stay provision of 11 usc  362a recognizing rule that state law governs the substance of claims in bankruptcy proceedings holding that the estimation provision in 11 usc  502 which governs prepetition claims does not apply to 11 usc  503 which governs administrative claims holding that the definition of debtors principal residence in 11 usc  10113aa does not operate to extend the antimodification provision of 11 usc  1322b to structures that are not real property holding that claims harming the debtor corporation that arose from prepetition conduct become property of the estate under 11 usc  541a1