Legal Opinion
State of Florida Department of Revenue v. Piccadilly Cafeterias, Inc. (In Re Piccadilly Cafeterias, Inc.)
Court of Appeals for the Eleventh Circuit
Decided April 18, 2007No. 06-13759PublishedCited by 7 opinions
1Per curiam
The Florida Department of Revenue (“DOR”) appeals the district court’s affirmance of the bankruptcy court’s decision granting Piccadilly Cafeterias (“Piccadilly”) a stamp-tax exemption pursuant to 11 U.S.C. § 1146(c) on the sale of Piccadilly’s assets. The issue presented is whether the § 1146(c) stamp-tax exemption may apply to asset transfers made before plan of reorganization is confirmed under 11 U.S.C. § 1129.
I. Background,
On October 28, 2003, Piccadilly executed an asset purchase agreement with Piccadilly Acquisition Corporation (“PAC”) wherein PAC agreed to purchase substantially all…
2Cases cited10 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Shotz v. City of Plantation, FLCourt of Appeals for the Eleventh Circuit · 2003
- IBT International, Inc. v. Northern (In Re International Administrative Services, Inc.)Court of Appeals for the Eleventh Circuit · 2005
- Bechtel Construction Co. v. Secretary of LaborCourt of Appeals for the Eleventh Circuit · 1995
- In Re JACOBY-BENDER, INC., Debtor. CITY OF NEW YORK, Appellant, v. JACOBY-BENDER, INC., AppelleeCourt of Appeals for the Second Circuit · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Supreme Court of the United States · 2008
- In Re New 118th, Inc.United States Bankruptcy Court, S.D. New York · 2009
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Supreme Court of the United States · 2008
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Supreme Court of the United States · 2008
- Florida Department of Revenue v. Piccadilly Cafeterias, Inc.Court of Appeals for the Eleventh Circuit · 2008
2 more not listed; retrieve them via the Exa API.