H R Block E Enter Inc V Raskin No 08 2162
In plaintiff-H&R Block’s action seeking declaratory and injunctive relief with respect to enforcement of Maryland’s Credit Services Businesses Act (CSBA), involving whether the Act applies to one of plaintiff’s products, a “refund anticipation loan,” grant of partial summary judgment to each party in ruling that certain of the CSBA’s provisions are preempted is vacated and remanded as the district court erred in not analyzing, as the first step in the preemption analysis, whether the CSBA in fact applies to plaintiff....