¶ 1 In this appeal, we determine the nature of the relationship between mass-market tax preparer H & R Block, Inc., and H & R Block Eastern Tax Services, Inc. (Block), and taxpayers who retained Block's services to file their tax returns under Block's Rapid Refund ®, service between 1990 and 1993. Plaintiffs contend, inter alia, that Block was their agent and/or fiduciary and owed them...
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