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.
Argued: October 29, 2009
Decided: January 15, 2010
Opinion by Circuit Judge King
For Appellant: Jerrold Joseph Ganzfried, Howrey LLP
For Appellee: Jonathan R. Krasnoff, Office of the Attorney General of Maryland