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Florida Dept. of Revenue v. Piccadilly Cafeterias Inc.

Petitioner state revenue department challenged a bankruptcy court's summary judgment in favor of respondent debtor, which granted an exemption under 11 U.S.C.S. § 1146(a) for assets transferred after it had filed for bankruptcy but before its chapter 11 plan was confirmed. The United States Court of Appeals for the Eleventh Circuit affirmed. Certiorari was granted to resolve a conflict among the circuits.
Ruling: 
Exemption for state stamp tax did not apply to post-petition, pre-confirmation transfers.
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Commercial case opionion summary, case decided on June 16,2008, LexisNexis #0708-068