The TAX AUTHORITY, INC., Plaintiff-Respondent, and
LeMaire-McCumsey Group, Inc.; Integrity Accounting Services, Inc.; Tax Pros II, Inc.; Tax Pros of Indiana, Inc.; Tax Pros of Tennessee, Inc.; Tax Pros I, Inc.; The Fairlington Group, Inc.; J/Tax Orlando, Inc.; Wing Financial Services, LLC.; Mid-Atlantic Tax Service, Inc.; Sirrah, Inc.; Jackson Hewitt of Greater Pittsburgh, Inc.; The Schiesel Family, Inc.; Red Cent East, Inc.; Red Cent, Inc.; Night & Day, Inc.; Super Tax Corporation; The Tax Firm, L.L.C.; Gale York, Inc.; Mandeep Sobti and Anjeet Sobti; 1040, Inc.; Crescent City Tax Service, Inc.; Rosie M. Conrad and Morris L. Conrad; Robert Frost Nickerson; Tax Prep, Inc.; Valley Consulting, LLC; Spraggins Group, Inc.; Tax Doctor, Inc.; Janet L. Bunch; V.R. Rawley Company, Inc.; Maximun Deductions, Inc.; Petra Enterprises, Inc.; Joseph P. O'Rourke; Crimmen & Semlitsch, Inc.; Thomas Ryan d/b/a A&S Company; Visalli Enterprises, LLC; Northern Oklahoma Tax & Business Service, LLC; Tax Professionals Of America, Inc.; The Whittington Companies, Inc.; JT Financial Services, LLC; Evelyn R. Matherne; Brian M. Desiderio; Thomas E. Webb; Alabama Fast Tax, Inc.; It Makes Cents, Inc.; Chestax Company; Ronald P. Weber; Tax Partners, LLC; JHL Tax Service, Inc.; Richard Richards, Trustee of Richards Family Trust; Technosoft, Inc.; David Lee Henry; Fastax, Inc.; Judy Hooker; Michael E. Krempp; Gunwant S. Rekhi; Bhupindar S. Rekhi; Jennifer Carr; H&T Tax Service, Inc.; Gorba, Inc.; We Tax & Financial Services, LLC; DAC Tax Service, Inc.; Bayside Tax Service, Inc.; Michael R. Daugherty; James L. Fullerton and Jean E. Fullerton; Ktrain, Inc.; Cinbert, Inc.; TKA Ventures, Inc.; Fastax Services, Inc.; Comprehensive Business Accounting, Inc.; Individual Taxes, Etc., Inc., Carolina Tax Service, Inc.; CRCNS, Inc.; Sofar, Inc.; Money Matters, LLC; CK Ventures, Inc.; Pelicans III, Inc.; Brits, Inc.; Centax, Inc.; John R. McClaskey; Todd R. Forester and Therese A. Jean; BNS Enterprises, Inc.; GST and Company, LLC.; Accounting To You, Inc.; Carolyn Koehler; Moore Tax Service, Inc.; J.H. Developer's, Inc.; G. Scott Leader; Ivy Enterprises, Inc.; U.File, LLC.; SSC Holding Company; KE Farmer Enterprises, Inc.; Melinda Megahee d/b/a Taxmax; E Tax Service, Inc.; Metro Computax Services, Inc.; Income Tax Office of John J. Poltonowicz, Inc.; J and C Tax Service, Inc., Gerald Breunig and Diane Rohrbach d/b/a B-R Tax Service; Judy A. Benitscheck; Maray, Inc.; Buffington Tax Service, Inc.; Irving R. McMillian; Lewis & Company, Inc.; Don B. Taylor; TGW Corp.; Metro-East Accounting Inc.; Olsen & Thompson Tax Service; JFB Financial Services; Lindsey Enterprises, Inc.; William Hallum and Linda Hallum; Upstate Tax Service Inc.; Jordan Anderson, Inc.; Robert D. Williams; VNE Corporation; Wisconsin Tax Specialist, Inc.; Nuzzo Enterprises, Inc.; Arkay Resources, Inc.; JH Buckeye, Inc.; IV Tax Inc.; Tax Professionals, Inc.; Deborah A. Renfro; Barbour Enterprises, Inc.; Robert B. Nunemacher; T&C Tax Services, Inc.; Ankit Patel and Rajula Patel; Accounting Associates, Inc.; Elle, Inc.; Robert W. Duvall; Phillip L. Graham; Brattain, Inc.; Craig W. Kobylasz; Taxes Unlimited, Inc.; ASK Tax, Inc.; IAI Corporation; LCB Tax Associates, Inc.; Pierce Principle Ventures, Inc.; Cama Enterprises, Inc.; Speed Filing Inc.; Suncoast Financial Solutions, Inc.; Fontaine & Associates, Inc.; Carol Bauman and Kenneth Allen; Stella G. McAnally; Yolanda Brown; James W. Collins; Khjh, LLC; B. Gregory Whaley; Maryland Samco, Inc.; Maurin Financial Services, Inc.; Karen Lance; Scott E. Enterprises, Inc.; Babze Group, Inc.; Joseph A. Tyson, Jr.; and Cerl, LLC, Plaintiffs,
v.
JACKSON HEWITT, INC. a Virginia Corporation, Defendant-Appellant, and
Pacific Capital Bank, N.A., a National Banking Association d/b/a Santa Barbara Bank & Trust, Defendant.
