discussed Cited "see" Burlington Motor Carriers Inc. v. Indiana Department of Revenue (In re Burlington Motor Holdings Inc.) See In re Straight, 143 F.3d 1387 (10th Cir.), cert. denied - U.S. -, 119 S.Ct. 446 , 142 L.Ed.2d 400 (1998)(§ 106(b) does not abrogate the sovereign immunity of a state but codifies the existing principle expressed in Gardner v. State of New Jersey, 329 U.S. 565 , 67 S.Ct. 467 , 91 L.Ed. 504 (1947), reh. denied 330 U.S. 853 , 67 S.Ct. 768 , 91 L.Ed. 1296 (1947), that filing a claim waives sovereign immunity); In re Creative Goldsmiths of Washington, D.C., Inc., 119 F.3d 1140, 1147 (4th Cir.1997), ce rt. denied sub nom.

discussed Cited "see" In Re Havens See Gardner v. New Jersey, 329 U.S. 565 , 67 S.Ct. 467 , 91 L.Ed. 504 , reh’g denied, 330 U.S. 853 , 67 S.Ct. 768 , 91 L.Ed. 1296 (1947) (overruling an Eleventh Amendment objection to the adjudication of the validity and priority of lien because the state had filed proof of claim.); see also, AER-Aerotron, Inc. v. Texas Dep’t of Transp., 104 F.3d 677, 680 (4th Cir.1997) (court held that, even in light of Seminole, “filing a formal proof of claim still acts as a waiver of immunity with regard to claims of the debtor arising out of the same transaction.”); Creative Goldsmiths, 119 F.3d a…