The Supreme Court heard oral argument in United States v. Miller (No. 23824) over whether 11 U.S.C. §106(a) waives sovereign immunity so that a bankruptcy trustee may use 11 U.S.C. §544(b) to avoid transfers to the United States that would otherwise be barred by sovereign immunity under state law. Advocates debated statutory text, longstanding precedent, and practical consequences for creditors and insiders.