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United States Eleventh Circuit


Florida Dep't of Revenue v. Piccadilly Cafeterias, Inc., 06-13759

District court's affirmance of bankruptcy court's decision granting stamp-tax exemption on the sale of assets is affirmed over claim that the district court erred in holding that the 11 U.S.C. section 1146(c) stamp-tax exemption may apply to pre-confirmation asset sales.

Appellate Information

  • Decided 04/18/2007
  • Published 04/18/2007

Judges

  • PER CURIAM:, Before BARKETT and KRAVITCH, Circuit Judges, and TRAGER, District Judge.

Court

  • United States Eleventh Circuit

Counsel

  • For Appellant:
  • Frederick F. Rudzik, State of FL, Dept. of Rev., Tallahassee, FL, for Plaintiff-Appellant., James D. Newbold, Chicago, IL, Zachary Mosner, Seattle, WA, for Amici Curiae.

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