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, 171 L.Ed.2d 203 (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.