Legal Opinion
Florida, Department of Revenue v. T.H. Orlando Ltd. (In Re T.H. Orlando Ltd.)
Court of Appeals for the Eleventh Circuit
Decided November 30, 2004No. 04-10012PublishedCited by 15 opinions
1Opinion of the Court
ALARCÓN, Circuit Judge:
Appellants T.H. Orlando, Ltd., T.H. Resorts Associates, Ltd., and Kissimmee Lodge, Ltd., appeal from the district court’s order reversing the bankruptcy court’s grant of summary judgment against the Florida Department of Revenue (“FDOR”). The district court concluded as a matter of law that § 1146(c), which exempts from stamp or similar taxes the making or delivery of an instrument of transfer under a confirmed Chapter 11 plan, does not extend to third-party transactions involving non-estate property. We have jurisdiction over this appeal pursuant to 28 U.S.C. §§ 158(d)…
2Cases cited15 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Ocheltree v. Scollon Productions, Inc.Court of Appeals for the Fourth Circuit · 2003
- United States v. Huckabee Auto Co.Court of Appeals for the Eleventh Circuit · 1986
- United States v. Centennial Savings Bank FSBSupreme Court of the United States · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In Re Skaggs, Richard & ConnieUnited States Bankruptcy Court, E.D. Missouri · 2006
- In Re RandleUnited States Bankruptcy Court, N.D. Illinois · 2006
- Federal Election Commission v. Reform Party of the United StatesCourt of Appeals for the Eleventh Circuit · 2007
- In Re GalyonUnited States Bankruptcy Court, W.D. Oklahoma · 2007
- Chira v. Saal (In Re Chira)District Court, S.D. Florida · 2007
10 more not listed; retrieve them via the Exa API.