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LIBERTY TAX SERVICE NIPS AT H&R BLOCK'S HEELS
Liberty Tax Service, a Virginia Beach, VA, franchisor of tax-preparation services, continues to challenge the advertising practices of H&R Block, the largest provider of tax services in the U.S. Liberty has about 900 franchisees, making it the nation's third-largest franchisor of tax-preparation businesses, while H&R Block has more than 9000 offices (of which about half are franchises).
On Feb. 12, 2003, Liberty went to Fourth Circuit Court of Appeals Judge Raymond Jackson a second time to ask that H&R Block be held in contempt of court for violating the judge's injunction against H&R Block's advertising program. That injunction dates to May 2000, when Liberty won a false advertising case against H&R Block in which it alleged that H&R Block misrepresented refund anticipation loans as a 'refund,' 'refund amount,' and 'check in the amount of your refund.' Both the federal judge who heard that case and the Fourth Circuit Court of Appeals ruled that H&R Block had made those misrepresentations willfully, maliciously, and in violation of IRS regulations.
Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
Strategy vs. Tactics: Two Sides of a Difficult Coin
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?