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CARBAJAL v. H & R BLOCK TAX SERVICES, INC.

No. 03-3722.

372 F.3d 903 (2004)

Roy CARBAJAL, Plaintiff-Appellant, v. H & R BLOCK TAX SERVICES, INC., et al., Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided June 24, 2004.

Attorney(s) appearing for the Case

Christopher V. Langone (argued), Chicago, IL, for Plaintiff-Appellant.

Bonita L. Stone (argued), Katten Muchin Zavis Rosenman, David H. Latham, Linda B. Dubnow, McGuirewoods, Christopher D. Landgraff, Barlit, Beck, Herman, Palenchar & Scott, Gloria R. Mitka, Bank One, Law Department, Richard A. Wohlleber, Chapman & Cutler, Chicago, IL, for Defendants-Appellees.

Before BAUER, EASTERBROOK, and MANION, Circuit Judges.

EASTERBROOK, Circuit Judge.

In 1999 H & R Block prepared Roy Carbajal's 1998 federal tax return. Its calculations showed that Carbajal could expect a refund of $5,001. Carbajal applied for what Block calls a "rapid refund," a transaction that couples a loan with the assignment of the refund as security for repayment. The documents underlying this refund-anticipation loan provide that the lender also may use the money to retire any earlier year's loan (a balance...

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