State of Florida Dept. of Revenue v. Piccadilly

[PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT FILED
________________________ U.S. COURT OF APPEALS
ELEVENTH CIRCUIT
OCT 27, 2008
No. 06-13759
THOMAS K. KAHN
Non-Argument Calendar
CLERK
________________________

D. C. Docket No. 06-60553-CV-CMA
BKCY No. 03-27976BKC-RB

In Re: PICCADILLY CAFETERIAS, INC.,

Debtor.
__________________________________________________

STATE OF FLORIDA DEPARTMENT OF REVENUE,

Plaintiff-Appellant,

versus

PICCADILLY CAFETERIAS, INC.,

Defendant-Appellee.

________________________

Appeal from the United States District Court
for the Southern District of Florida
_________________________

(October 27, 2008)
ON REMAND FROM THE
SUPREME COURT OF THE UNITED STATES
Before BARKETT and KRAVITCH, Circuit Judges, and TRAGER,* District
Judge.

PER CURIAM:

This case comes to us on remand from the Supreme Court of the United

States, see Florida Dept. of Revenue v. Piccadilly Cafeterias, Inc., – U.S. –, 128

S.Ct. 2326 (2008), reversing our decision in In re Piccadilly Cafeterias, Inc., 484

F.3d 1299 (11th Cir. 2007). Accordingly, we REVERSE and REMAND to the

District Court with instructions to reverse and remand to the Bankruptcy Court for

further proceedings consistent with the Supreme Court’s opinion.

*
Honorable David G. Trager, United States District Judge for the Eastern District of New
York, sitting by designation.

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