United States v. H & R Block, Inc.

833 F. Supp. 2d 36 (2011)

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United States v. H & R Block, Inc.

United States District Court for the District of Columbia
833 F. Supp. 2d 36 (2011)

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Facts

H & R Block, Inc. (H&R) (defendant), is the market leader in retail tax services in the United States. H&R also offers digital do-it-yourself (DDIY) tax-preparation products. Recognizing that DDIY tax preparation was becoming increasingly popular with customers, H&R made plans to acquire 2SS Holdings, Inc. (2SS) (defendant), which owned the TaxACT line of DDIY tax-preparation products. Prior to the proposed acquisition, H&R and 2SS were the second and third most popular providers of DDIY tax-preparation products. The United States brought an action seeking to enjoin H&R’s acquisition, alleging that the acquisition would violate § 7 of the Clayton Act.

Rule of Law

Issue

Holding and Reasoning (Howell, J.)

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