United States Eleventh Circuit

In a case concerning an outstanding mortgage balance, defendant's claim for a refund of stamp and intangible taxes is granted where the transfer at issue was necessary to the consummation of a confirmed Chapter 11 plan.

Appellate Information

• Decided 12/01/2004
• Published 12/01/2004

Judges

• ALARCÓN, Circuit Judge:, Before BLACK, RONEY and ALARCÓN, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellees:
  
• John K. Olson, Stearns, Weaver, Miller, Weissler, Alhadeff & Sitterson, P.A., Tampa, FL, for Defendants-Appellants., Frederick F. Rudzik, State of Fla., Dept. of Rev., Tallahassee, FL, for Plaintiff-Appellee.