Law360 ( April 30, 2009, 12:00 AM EDT) -- Last year, the U.S. Supreme Court resolved a circuit split and held in Florida Dept. of Revenue v. Piccadilly Cafeterias Inc.[1] that the transfer tax exemption in § 1146(a) of the Bankruptcy Code only applies to transfers that occur after a plan has been confirmed. This decision sent tremors through the bankruptcy bar....
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