by Mike Sharkey
Staff Writer
Longtime Jacksonville attorney Scott Makar is a perfect one-for-one in front of the nation’s highest court.
As the State Solicitor General, Makar testified in front of the Supreme of the United States March 26 in the Florida Department of Revenue vs. Piccadilly Cafeterias. At the heart of the case was Piccadilly’s tax exemption status under the bankruptcy code and under what circumstances a company is entitled to those exemptions.
“They sold all of their real estate to another company before they filed and their bankruptcy was confirmed,” said Makar, who was chief of the appeals division of the Office of General Counsel before getting the Solicitor General appointment Feb. 26, 2007.
In a 7-2 ruling, the court ruled in favor of Makar and the Department of Revenue. He said Justices Stephen Breyer John Paul Stephens dissented.
Makar said the case reached the Supreme Court level after split votes at the appeals levels. The Department of Revenue filed the case with the high court last September and it was accepted in mid-December. Once Makar knew he was going to Washington, D.C. the real work began.
Despite his position as Solicitor General, there was plenty to learn. Makar also had to prepare for the intensity of pleading in front of the Supreme Court. Within a few months, Makar became an expert on bankruptcy law.
“If I hadn’t done the necessary preparations, it would have been terrifying,” said Makar, who was with Holland & Knight for nearly 15 years before joining the OGC. “I devoted a tremendous amount of time to learning bankruptcy and specialized tax issues.”
While there are no test-runs to help prepare for your 30 minutes in front of the Supreme Court, Makar was able to plead his case in front of two mock courts. The juries were made up of Supreme Court lawyers.
“The National Association of Attorneys General offers that service,” said Makar. “They have a panel of experts and you argue for an hour. In front of the Supreme Court, you only get 30 minutes. It helped build my confidence and let me know I can do this.”
And, that 30 minutes flies by.
“You think 30 minutes is a long time until you get in front of the Supreme Court,” he said. “I rarely completed a sentence or even a thought. I felt like a ping-pong ball with nine paddles. You really get bounced around.”
Makar said the biggest challenge was to quickly comprehend and analyze what was being asked of him. Some of the justices asked direct question while others, primarily Breyer, asked vague questions. He said learning the law inside and out wasn’t as daunting as preparing for the setting in which he’d argue his side.
“There was terror in my heart about a month before the trial,” said Makar. “I really didn’t know how much I needed to learn. Chief Justice (John) Roberts puts out a video. In the video he says there’s time to answer 100 questions but you better know the answer to 1,000 questions.”
On the state level, Makar said his victory saved $39,200. However, nationally and worldwide it will be prove to be much more.
“I think it will be below $10 million on a national basis, but on an international basis it will be in the hundreds of millions,” he said. “It won’t solve the budget problems in Florida, but it certainly doesn’t hurt.
“This was a once-in-a-lifetime opportunity. I was fortunate enough and blessed to be in the right place at the right time to represent the Department of Revenue.”
Makar wasn’t alone in the courtroom. His wife Nancy, a professor at Florida Coastal School of Law, and 7-year-old son Aaron were also in the courtroom to provide moral support. Also on hand were friends and former Holland & Knight colleagues. Florida Bar President Frank Angones was also present to help move the admission of several Florida lawyers to the Supreme Court’s bar.
Makar now joins a list of several other Jacksonville-area attorneys who have argued in front of the Supreme Court. That list includes former Mayor and State Attorney Ed Austin, former Judge Bill Maness, former Florida Bar President John Devault, John Mills, Bill Sheppard, Sam Jacobson, Bob Link, Al Datz and Bob Beckham.