Justice COUSINS delivered the opinion of the court:
This case concerns "refund anticipation loans" (RALs) made to customers of the defendant tax preparers, H&R Block, Inc., H&R Block Tax Services, Inc., and H&R Block Eastern Tax Services, Inc. (collectively, Block). RALs are short-term demand loans to be repaid by the borrowers' anticipated federal income tax refunds. Block has agreements with various banks to provide the loans. Block would advertise this...
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