JTH TAX v. H & R BLOCK EASTERN TAX SERVICES

No. 03-1250.

359 F.3d 699 (2004)

JTH TAX, INCORPORATED, d/b/a Liberty Tax Service; Thomas Bennett, d/b/a Liberty Tax Service; Jama Corleto, d/b/a Liberty Tax Service; Charles Dawson, d/b/a Liberty Tax Service; Landstown Preschool, Incorporated, d/b/a Liberty Tax Service; James Forguson, d/b/a Liberty Tax Service; Ann Marie Forguson, d/b/a Liberty Tax Service; A & J Tax Service, d/b/a Liberty Tax Service; Annette Hobbs, d/b/a Liberty Tax Service; Donnie Hobbs, d/b/a Liberty Tax Service; Danda, Incorporated, d/b/a Liberty Tax Service; Vincent Jackson, d/b/a Liberty Tax Service; Daniel Lepkowski, d/b/a Liberty Tax Service; Freedom Tax, Incorporated, d/b/a Liberty Tax Service; Charles Lovelace, d/b/a Liberty Tax Service; Creative Management Systems, Incorporated, d/b/a Liberty Tax Service; Kathleen Ponte, d/b/a Liberty Tax Service; John Seal, d/b/a Liberty Tax Service; Marcia Seal, d/b/a Liberty Tax Service; JMS Tax, Incorporated, d/b/a Liberty Tax Service; Syed Sherazi, d/b/a Liberty Tax Service; B & L Investment, Incorporated, d/b/a Liberty Tax Service; Richard Simon, d/b/a Liberty Tax Service; Dennis Stuver, d/b/a Liberty Tax Service; DCM & B, LLC, d/b/a Liberty Tax Service, Plaintiffs-Appellants, v. H & R BLOCK EASTERN TAX SERVICES, INCORPORATED; H & R Block Tax Services, Incorporated, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided: February 25, 2004.


Attorney(s) appearing for the Case

ARGUED: Carl Jay Khalil, JTH Tax, Incorporated, Virginia Beach, Virginia, for Appellants. Gregory Neil Stillman, Hunton & Williams, L.L.P., Norfolk, Virginia, for Appellees. ON BRIEF: K. Reed Mayo, Benita W. Ellen, Hunton & Williams, L.L.P., Norfolk, Virginia, for Appellees.

Before NIEMEYER, MICHAEL and GREGORY, Circuit Judges.


Affirmed by published opinion. Judge GREGORY wrote the opinion in which Judge NIEMEYER and Judge MICHAEL joined.

OPINION

GREGORY, Circuit Judge:

On March 7, 2001, the United States District Court for the Eastern District of Virginia, after finding that H & R Block Eastern Tax Services, Inc. and H & R Block Tax Services, Inc. (hereinafter "H & R Block") willfully and maliciously engaged in a false and misleading advertising campaign aimed...

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