FLORIDA DEPT. OF REV. v. PICCADILLY

No. 07-312.

128 S.Ct. 2326 (2008)

554 U.S. 33

171 L.Ed.2d 203

FLORIDA DEPARTMENT OF REVENUE, Petitioner, v. PICCADILLY CAFETERIAS, INC.

Supreme Court of United States.

Decided June 16, 2008.


Attorney(s) appearing for the Case

Christopher J. Meade , Wilmer, Cutler, Pickering, Hale and Dorr LLP, New York, NY, for petitioner.

Edwin S. Kneedler , Office of the Solicitor General, Washington, D.C., for respondent.

Frederick F. Rudzik , Assistant General Counsel, Department of Revenue, Tallahassee, FL, Bill McCollum , Attorney General, Scott D. Makar , Counsel of Record, Solicitor General, Craig D. Feiser , Deputy Solicitor General, State of Florida, Office of the Attorney General, Tallahassee, FL, for petitioner.

Paul Steven Singerman , Leslie Gem Cloyd , Berger Singerman , Boca Raton, FL, G. Eric Brunstad, Jr. , Counsel of Record, Robert A. Brundage , Rheba Rutkowski , Collin O'Connor Udell , Raquel J. Webster , Alison E. Hickey , Philip B. Janis , Bingham McCutchen LLP, Hartford, Connecticut, for respondent.


The Bankruptcy Code provides a stamp-tax exemption for any asset transfer "under a plan confirmed under [Chapter 11]" of the Code. 11 U.S.C. § 1146(a) (2000 ed., Supp. V). Respondent Piccadilly Cafeterias, Inc., was granted an exemption for assets transferred after it had filed for bankruptcy...

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