Decided
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 Clarence Thomas on Jun 16, 2008. Justice Breyer filed a dissenting opinion, in which Justice Stevens joined.
- 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
Jun 19, 2007Application (06A1220) to extend the time to file a petition for a writ of certiorari from July 17, 2007 to August 31, 2007, submitted to Justice Thomas.
Jun 26, 2007Application (06A1220) granted by Justice Thomas extending the time to file until August 31, 2007.
Aug 30, 2007Petition for a writ of certiorari filed. (Response due October 10, 2007)
Oct 4, 2007Order extending time to file response to petition to and including November 9, 2007.
Nov 9, 2007Brief of respondent Piccadilly Cafeterias, Inc. in opposition filed.
Nov 9, 2007Brief amici curiae of Illinois, et al. filed.
Nov 19, 2007Reply of petitioner Florida Department of Revenue filed. (Distributed)
Nov 20, 2007DISTRIBUTED for Conference of December 7, 2007.
Dec 7, 2007Petition GRANTED.
Jan 8, 2008Consent to the filing of amicus curiae briefs in support of either or neither party received from counsel for the petitioner.
Jan 8, 2008Consent to the filing of amicus curiae briefs in support of either or neither party received from counsel for the respondent.
Jan 22, 2008SET FOR ARGUMENT ON Wednesday, March 26, 2008.
Jan 22, 2008Joint appendix filed. Statement of costs received.
Jan 22, 2008Brief of petitioner Florida Department of Revenue filed.
Jan 28, 2008CIRCULATED.
Jan 29, 2008Brief amici curiae of International City/County Management Association, et al. filed. (Distributed)
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Jan 29, 2008Brief amici curiae of Illinois, et al. filed. (Distributed)
Feb 6, 2008Record received from the U.S.C.A. for the 11th Circuit. (1 envelope)
Feb 8, 2008Record received from the U.S.D.C. for the Southern District of Florida. (1 box)
Feb 20, 2008Brief amici curiae of Professors Richard Aaron, et al. filed. (Distributed)
Feb 21, 2008Brief of respondent Piccadilly Cafeterias, Inc. filed.
Mar 17, 2008Reply of petitioner Florida Department of Revenue filed. (Distributed)
Mar 26, 2008Argued. For petitioner: Scott D. Makar, Solicitor General, Tallahassee, Fla. For respondent: G. Eric Brunstad, Jr., Hartford, Conn.
Jun 16, 2008Judgment REVERSED and case REMANDED. Thomas, J., delivered the opinion of the Court, in which Roberts, C. J., and Scalia, Kennedy, Souter, Ginsburg, and Alito, JJ., joined. Breyer, J., filed a dissenting opinion, in which Stevens, J., joined.
Jul 18, 2008JUDGMENT ISSUED.
Jul 29, 2008Acknowledgement of receipt (07/21/08) of judgment from Clerk, United States Court of Appeals for the Eleventh Circuit received.
Recommended Citation: Florida Dept. of Revenue v. Piccadilly Cafeterias, SCOTUSblog, https://www.scotusblog.com/cases/florida-dept-of-revenue-v-piccadilly-cafeterias/