Task: Text Completion
Input (English): unit’s claim arose. (b) There shall be offset against an allowed claim or interest of a governmental unit any claim against such governmental unit that is property of the estate. (c) Except as provided in subsections (a) and (b) of this section and notwithstanding any assertion of sovereign immunity— (1) a provision of this title that contains "creditor", "entity”, or "governmental unit” applies to governmental units; and (2) a determination by the court of an issue arising under such provision binds governmental units. 3 . The Court notes that the order dismissing the case had no effect, pursuant to 11 U.S.C. § 349 or any other section of the Bankruptcy Code, on the confirmation order which remains in full force and effect. See In re Depew, 115 B.R. 965 (Bankr.N.D.Ind.1989) (<HOLDING>). Moreover, the Court notes that the fact that 
 Holding statements: (A) holding that debtors failure to pay postconfirmation taxes pursuant to terms of court order constituted cause for dismissal as a lack of good faith (B) holding after comprehensive analysis that the postconfirmation dismissal of a chapter 11 case does not vacate the order of confirmation or revoke the debtors discharge (C) holding in a case where a chapter 11 trustee was appointed after a period during which the debt or had operated as debtor in possession that a chapter 11 trustee has two years from the date of his appointment not from the commencement of the chapter 11 case to bring avoidance actions (D) holding that plaintiffs were entitled to vacate final order of dismissal as void when they did not receive the motion for dismissal or notice of the hearing on the order until after the dismissal was entered (E) holding that a debtors right to strip off a wholly unsecured lien is conditioned on the debtors obtaining confirmation of and performing under a chapter 13 plan that meets all of the statutory requirements rather than on a debtors discharge
Output (English): (B)