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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.