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  • Florida Dept. of Revenue v. Piccadilly Cafeterias, 128 S. Ct. 2326 (2008)

05/22/2008 02:55:42 PM EST

Florida Dept. of Revenue v. Piccadilly Cafeterias, 128 S. Ct. 2326 (2008)

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LexisNexis Bankruptcy Law Community Staff

A debtor could not rely on 11 U.S.C.S. § 1146(a) to avoid a state revenue department's stamp taxes because the debtor had transferred its assets before its Chapter 11 plan was confirmed by the bankruptcy court; 11 U.S.C.S. § 1146(a) did not apply to pre-confirmation transfers.
 
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