Legal Opinion

Taxes of Puerto Rico, Inc. v. Taxworks, Inc.

District Court, D. Puerto Rico

Decided March 20, 2014No. Civil No. 12-2059 (JAF)Published

1Opinion of the Court

OPINION AND ORDER

JOSÉ ANTONIO FUSTÉ, District Judge.

We must decide whether this court is an appropriate venue for the plaintiffs to bring their case in light of two venue selection clauses contained in contracts they entered into with the defendants.

I

Background

TaxWorks, a Delaware corporation, provides accountants and professional tax preparers with software to assist in the prepa-

ration and electronic filing of individual tax returns. Taxes of Puerto Rico distributed TaxWorks’ software to commercial clients in Puerto Rico, including the individual plaintiffs. During the 2012 tax season, the…

2Cases cited27 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Atlantic Marine Constr. Co. v. United States Dist. Court for Western Dist. of Tex.Supreme Court of the United States · 2013
  4. Stewart Organization, Inc. v. Ricoh Corp.Supreme Court of the United States · 1988
  5. Carnival Cruise Lines, Inc. v. ShuteSupreme Court of the United States · 1991

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