Fla. Dep'T of Revenue v. Piccadilly Cafeterias, Inc.

Decided June 16, 2008. Clarence Thomas delivered the opinion of the Court.

Docket 07-312 · 554 U.S. 33 (2008) · Cited 272 times

Holding

Because § 1146(a) affords a stamp-tax exemption only to transfers made pursuant to a Chapter 11 plan that has been confirmed, Piccadilly may not rely on that provision to avoid Florida’s stamp taxes.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 7–2.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Toibb v. Radloff · 501 U.S. 157 (1991)
• Isbrandtsen Co. v. Johnson · 343 U.S. 779 (1952)
• National Labor Relations Board v. Bildisco & Bildisco · 465 U.S. 513 (1984)
• Bank of America National Trust & Savings Ass'n v. 203 North LaSalle Street Partnership · 526 U.S. 434 (1999)
• Ardestani v. Immigration & Naturalization Service · 502 U.S. 129 (1991)
• Howard Delivery Service, Inc. v. Zurich American Insurance · 547 U.S. 651 (2006)
• Porter v. Nussle · 534 U.S. 516 (2002)
• Robinson v. Shell Oil Co. · 519 U.S. 337 (1997)
• Russello v. United States · 464 U.S. 16 (1983)
• Lorillard v. Pons · 434 U.S. 575 (1978)
• Pennsylvania Department of Corrections v. Yeskey · 524 U.S. 206 (1998)
• Davis v. Michigan Department of the Treasury · 489 U.S. 803 (1989)
• Dolan v. United States Postal Service · 546 U.S. 481 (2006)
• Aguilar v. Standard Oil Co. of NJ · 318 U.S. 724 (1943)
• Dole Food Co. v. Patrickson · 538 U.S. 468 (2003)
• Commissioner v. Keystone Consolidated Industries, Inc. · 508 U.S. 152 (1993)
• Ali v. Federal Bureau of Prisons · 552 U.S. 214 (2008)
• Travelers Casualty & Surety Co. of America v. Pacific Gas & Electric Co. · 549 U.S. 443 (2007)
• National Private Truck Council, Inc. v. Oklahoma Tax Comm'n · 515 U.S. 582 (1995)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Husky International Electronics, Inc. v. Ritz · 578 U.S. 355 (2016)
• Mission Product Holdings, Inc. v. Tempnology, LLC · 587 U.S. 370 (2019)
• Luna Torres v. Lynch · 578 U.S. 452 (2016)
• Republic of Sudan v. Harrison · 587 U.S. 1 (2019)
• Gross v. FBL Financial Services, Inc. · 557 U.S. 167 (2009)
• Nken v. Holder · 556 U.S. 418 (2009)
• Kucana v. Holder · 558 U.S. 233 (2010)
• 14 Penn Plaza LLC v. Pyett · 556 U.S. 247 (2009)
• Kirtsaeng v. John Wiley & Sons, Inc. · 568 U.S. 519 (2013)
• HollyFrontier Cheyenne Refining, LLC v. Renewable Fuels Assn. · 594 U.S. 382 (2021)
• Truck Insurance Exchange v. Kaiser Gypsum Co. · 602 U.S. 268 (2024)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (2008). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).