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On Wednesday the Supreme Court hears oral argument in Flowers v. Mississippi; Amy Howe has our preview.

Florida Dept. of Revenue v. Piccadilly Cafeterias

Docket No. Op. Below Argument Opinion Vote Author Term
07-312 11th Cir. Mar 26, 2008
Tr.
Jun 16, 2008 7-2 Thomas OT 2007

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.

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