Court Opinion

ID: 9732091
Source: CourtListenerOpinion
Date Created: 2023-08-26 16:07:21.778672+00
Date Added: 2024-06-11T18:26:23.134748
License: Public Domain

SAYLOR, Justice,
dissenting.
I agree with the majority that, to the extent that refund anticipated loans (“RALs”) are viewed as discrete transac*377tions, no agency relationship between Block and its customers would be discernible. Like the majority, I would not be inclined to conclude, extrinsic of an existing, underlying agency relationship, that a separate agency role is necessarily undertaken by one who merely facilitates a lending transaction. Nevertheless, I join that portion of Mr. Justice Nigro’s analysis which concludes, as did the Superior Court, that an agency relationship existed between Block and Appellees for the purposes of preparing Appellees’ tax returns, filing them with the IRS, and obtaining refunds. Indeed, I note that H & R Block conceded as much, at least for purposes of Maryland law, in Green v. H & R Block, Inc., 355 Md. 488, 735 A.2d 1039, 1049 (1999). I also believe that the fiduciary duties associated with such relationship may be viewed as sufficiently broad to compel disclosure of aspects of self-interest in a related loan transaction. Thus, I would affirm the order of the Superior Court remanding “for disposition of questions of fact concerning the extent to which Block’s failure to disclose the nature of the Rapid Refund program and its participation in the profits generated by the RALs constituted a violation of Block’s duty as an agent.” Basile v. H & R Block, Inc., 729 A.2d 574, 582 (Pa.Super.1999).