With Jordan Wishnew
On June 16, 2008, the United States Supreme Court (the “Court”) held that section 1146(a) of Title 11, 11 U.S.C. § 101 “et seq”. (the “Bankruptcy Code”) only affords a stamp-tax exemption to transfers made pursuant to a confirmed Chapter 11 plan of reorganization, thereby resolving a conflict among several federal circuit courts.