Florida Dept of Revenue v. Piccadilly Cafeterias Inc. (In re Piccadilly Cafeterias Inc.)
Apr
18
2007
Ruling
Stamp-tax exemption for preconfirmation sale of assets affirmed.
Procedural posture
Plaintiff Florida Department of Revenue ("DOR") appealed the affirmance by the District Court for the Southern District of Florida of a bankruptcy court's decision granting defendant debtor a stamp-tax exemption pursuant to 11 U.S.C. § 1146(c) on the sale of the debtor's assets.
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