JTH Tax, Inc. v. H & R Block Eastern Tax Services, Inc.

CORRECTED MEMORANDUM OPINION & ORDER

JACKSON, District Judge.

This matter is before the Court for decision following a bench trial. JTH Tax, Inc. (“Liberty Tax Service”) and thirteen Liberty Tax Service franchises (collectively, “Plaintiffs”) allege that H & R Block, Inc. and H & R Block Eastern Tax Services, Inc. (collectively, “Defendants”) engaged in false and misleading advertising in their offering of a “no additional charge refund anticipation loan” (“NACRAL”) during the 2000 tax season in the Hampton Roads, Virginia area in violation of the Lanham Act (“Act”). See 15 U.S.C. § 1125(a)…