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IN RE PICCADILLY CAFETERIAS, INC.

No. 06-13759 Non-Argument Calendar.

548 F.3d 960 (2008)

In re: PICCADILLY CAFETERIAS, INC., Debtor. State of Florida Department of Revenue, Plaintiff-Appellant, v. Piccadilly Cafeterias, Inc., Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

October 27, 2008.

Attorney(s) appearing for the Case

Frederick F. Rudzik, State of FL, Dept. of Revenue, Tallahassee, FL, for Plaintiff-Appellant.

Ilyse Mindy Homer, Berger Singerman, Miami, FL, Leslie Gern Cloyd, Arthur J. Spector, Berger Singerman, P.A., Fort Lauderdale, FL, for Defendant-Appellee.

James D. Newbold, Chicago, IL, Zachary Mosner, Seattle, WA, for Amicus Curiae.

Before BARKETT and KRAVITCH, Circuit Judges, and TRAGER, District Judge.

PER CURIAM:

This case comes to us on remand from the Supreme Court of the United States, see Florida Dept. of Revenue v. Piccadilly Cafeterias, Inc., ___ U.S. ___, 128 S.Ct. 2326, 171 L.Ed.2d 203 (2008), reversing our decision in In re Piccadilly Cafeterias, Inc., 484 F.3d 1299 (11th Cir.2007). Accordingly, we REVERSE and REMAND to the District Court with instructions to reverse and remand to the Bankruptcy Court for...

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