Florida Dept. of Revenue v. Piccadilly Cafeterias

Holding: Because Section 1146(a) affords a stamp-tax exemption only to transfers made pursuant to a Chapter 11 plan to declare bankruptcy that has been confirmed, Piccadilly Cafeterias Inc. may not rely on that provision to avoid Florida's stamp taxes.

Judgment: Reversed and remanded, 7-2, in an opinion by Justice Clarence Thomas on June 16, 2008. Justice Breyer filed a dissenting opinion, in which Justice Stevens joined.

Briefs and Documents

• Opinion below (11th Circuit)
• Petition for certiorari
• Brief in opposition
• Amicus brief of Illinois, et al. (in support of the petitioner)

Merits briefs (via ABA)

• Brief for Petitioner State of Florida, Department of Revenue
• Brief for Respondent Piccadilly Cafeterias
• Reply Brief for Petitioner State of Florida, Department of Revenue

Amicus briefs

• Brief for the International City/County Management Association, the National League of Cities, the National Association of Counties, the National Conference of State Legislatures, the Council of State Governments, the International Municipal Lawyers Association, and the US Conference of Mayors in Support of Petitioner
• Brief for States of Illinois, Alabama, Arkansas, Colorado, Connecticut, Delaware, Hawaii, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nevada, New Hampshire, New Jersey, New York, Ohio, Oklahoma, Pennsylvania, Utah, Vermont, Washington, West Virginia, and Wyoming, and the Cities of Chicago, New York, and Philadelphia, and the City and County of San Francisco in Support of Petitioner