JTH Tax LLC v. Conner

CourtDistrict Court, N.D. Mississippi
DecidedMarch 18, 2025
Docket1:21-cv-00178
StatusUnknown

This text of JTH Tax LLC v. Conner (JTH Tax LLC v. Conner) is published on Counsel Stack Legal Research, covering District Court, N.D. Mississippi primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
JTH Tax LLC v. Conner, (N.D. Miss. 2025).

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF MISSISSIPPI ABERDEEN DIVISION

JTH TAX LLC d/b/a LIBERTY TAX SERVICE and SIEMPRETAX+ LLC PLAINTIFFS

v. CIVIL ACTION NO. 1:21-CV-178-SA-DAS

EAGLE ONE BUSINESS SOLUTIONS, LLC, BEVERLY McCARTER-HAIRSTON a/k/a BEVERLY D. HAIRSTON DANIELLE TAYLOR HAIRSTON a/k/a TAYLOR HAIRSTON DEFENDANTS

ORDER GRANTING DEFAULT JUDGMENT Now before the Court is the Plaintiffs’ Motion for Default Judgment [62], wherein they seek injunctive and monetary relief against Eagle One, Beverly Hairston, and Taylor Hairston (“the remaining Defendants”). The Court held a hearing on the Motion [62] and is now prepared to rule. Brief Background On November 22, 2021, the Plaintiffs filed their Complaint [1] against Larrita Conner, Eagle One, Beverly Hairston, and Taylor Hairston. In their Complaint [1], the Plaintiffs bring eleven claims, all of which originally stem from franchise agreements between them and Conner— their former franchisee.1 By way of background, the Plaintiffs allege that Liberty “is a franchisor of Liberty Tax Service® and SiempreTax+® income tax preparation service centers located throughout the United States, including the State of Mississippi.” [1] at p. 5. The Plaintiffs further allege that Liberty owns a service mark, which was registered on August 21, 2001 and that “Siempre owns the registered SiempreTax+® trademarks, service marks, logos and deviations thereof[.]” Id.

1 On November 29, 2023, the Court entered an Order [56] dismissing Conner from this lawsuit for lack of service of process upon her, thereby leaving the three remaining Defendants as the only active Defendants in the case. The Plaintiffs contend that they entered into franchise agreements with Conner pursuant to which she operated Liberty and Siempre franchises in Starkville, Mississippi. The agreements, which were entered into on July 15, 2015 and August 3, 2015, carried five-year terms.2 As part of the parties’ contractual arrangement, the Plaintiffs provided Conner training in franchise operation, marketing, advertising, sales, and business systems, as well as providing her confidential

information relating to the Plaintiffs’ operations. Under the franchise agreements, Conner agreed to pay the Plaintiffs monthly royalties and fees. The agreements also placed on Conner certain “post-termination obligations, which include, inter alia, immediate obligations to: cease use of any identification with the Marks; never hold out as a Liberty or SiempreTax franchisee or former franchisee; pay to Plaintiffs all debts due and [owing]; deliver all customer lists, tax returns, files, and records; return Liberty’s confidential Operations Manual; and adhere to the Franchise Agreements’ post termination non-competition and non-solicitation covenants.” [1] at p. 8. The Complaint [1] also alleges the following as to post-termination obligations:

43. Pursuant to Section 10(b) of the Franchise Agreements, Conner agreed to a post termination covenant not to compete “for a period of two (2) years following the termination, expiration, transfer or other disposition of the Franchised Business . . . you agree not to directly or indirectly, for a fee or charge, prepare or electronically file income tax returns . . . within the Territor[ies] or within [] twenty-five miles of the boundaries of the Territor[ies].”

44. Pursuant to Section 10(d) of the Franchise Agreements, Conner agreed that “for a period of two (2) years following the . . . termination . . . of the Franchise Businesses . . . you will not within the Territory or within twenty-five (25) miles of the boundaries of the Territor[ies], directly or indirectly, solicit the patronage of any person or entity served by any of

2 Conner entered into two separate sets of agreements with Liberty Tax and Siempre for one service territory on July 15, 2015 and August 3, 2015, respectively, as each set of agreements was for a different service territory. your Liberty [or SiempreTax] offices in the last twelve (12) months that you were a Liberty [or SiempreTax] franchisee . . . for the purpose of offering such person or entity, for a fee or charge, income tax preparation, electronic filing of tax returns, or Financial Products.”

[1] at p. 8-9. The Plaintiffs contend that “[i]n or around November 2019, Conner breached the Franchise Agreements by, inter alia, failing to submit certain required financial reports, failing to maintain required off season business hours, and failing to pay debts more than 30 days past due in the amount of $108,691.15.” Id. at p. 10. After the Plaintiffs sent Conner a notice to cure the deficiencies and she failed to come into compliance, the Plaintiffs terminated the franchise agreements on March 3, 2020. However, according to the Plaintiffs, “[f]ollowing the termination of the Franchise Agreements, Conner continued to offer tax preparation services in disregard of her contractual promise to refrain from competing with Liberty within 25-miles of her former Franchise Territories.” Id. at p. 11. Importantly as to the remaining Defendants, the Plaintiffs allege that “Conner is offering tax preparation services through Eagle One, wherein Beverly Hairston is the President and Taylor Hairston is the Vice President.” Id. Therefore, the Plaintiffs take the position that the remaining Defendants are liable to them for facilitating and perpetuating Conner’s wrongful conduct. The Plaintiffs further contend that the Defendants operated Eagle One in the same location where Conner previously operated one of the Liberty franchise locations and “[i]n or around March of 2021, Defendants advertised Eagle One as ‘EAGLE ONE BUSINESS SOLUTIONS FORMERLY LIBERTY TAX,’ and displayed the [Liberty] Marks on the exterior of the tax preparation office that is now operating as Eagle One[.]” Id. at p. 12. The Plaintiffs filed suit on November 22, 2021. As to the three remaining Defendants, the Plaintiffs assert claims for federal trademark infringement, false designation and misrepresentation in violation of the Lanham Act, federal trademark dilution, tortious interference with contract, violations of the federal Defend Trade Secrets Act of 2016, violations of the Mississippi Uniform Trade Secrets Act, unfair competition, and unjust enrichment.3

The Plaintiffs completed service of process as to Eagle One, Beverly Hairston, and Taylor Hairston relatively quickly. None of those Defendants responded or otherwise participated in this litigation. The Clerk of Court entered default against each of them. They remain in default.4 The Plaintiffs later filed the present Motion for Default Judgment [62] seeking the entry of judgment against the three remaining Defendants. Analysis and Discussion “Pursuant to ‘Rule 55 of the Federal Rules of Civil Procedure, federal courts have the authority to enter a default judgment against a defendant who has failed to plead or otherwise defend upon motion of the plaintiff.’” Gaskill-Clayborn v. Mighty Oaks Child Development Cntr.,

LLC, 2020 WL 8642296, at *1 (N.D. Miss. Nov. 23, 2020) (citing J & J Sports Prods., Inc. v. Morelia Mexican Rest., Inc., 126 F. Supp. 3d 809, 813 (N.D. Tex. 2015)). “[T]here are three steps to obtaining a default judgment: first, default by the defendant; second, entry of default; and third, entry of a default judgment.” Id. (citing Gray v. MYRM Holdings, L.L.C., 2012 WL 2562369, at *3 (W.D. Tex. June 28, 2012)). The first two steps have been satisfied here. The only question before the Court is whether a default judgment should be entered.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Louisiana Power & Light Co. v. Kellstrom
50 F.3d 319 (Fifth Circuit, 1995)
Heidtman v. County of El Paso
171 F.3d 1038 (Fifth Circuit, 1999)
Seatrax, Inc. v. Sonbeck International, Inc.
200 F.3d 358 (Fifth Circuit, 2000)
Liberto v. D.F. Stauffer Biscuit Co.
441 F.3d 318 (Fifth Circuit, 2006)
Saizan v. Delta Concrete Products Co.
448 F.3d 795 (Fifth Circuit, 2006)
Howe v. Hooffman-Curtis Partners Ltd.
215 F. App'x 341 (Fifth Circuit, 2007)
Amazing Spaces, Inc. v. Metro Mini Storage
608 F.3d 225 (Fifth Circuit, 2010)
Taco Cabana International, Inc. v. Two Pesos, Inc.
932 F.2d 1113 (Fifth Circuit, 1991)
Richardson v. Canton Farm Equipment, Inc.
608 So. 2d 1240 (Mississippi Supreme Court, 1992)
Philip Morris USA Inc. v. Lee
547 F. Supp. 2d 667 (W.D. Texas, 2008)
Jones v. Malaco Music
2 F. Supp. 2d 880 (S.D. Mississippi, 1998)
Eddie Wooten v. McDonald Transit Assoc, Inc.
788 F.3d 490 (Fifth Circuit, 2015)

Cite This Page — Counsel Stack

Bluebook (online)
JTH Tax LLC v. Conner, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jth-tax-llc-v-conner-msnd-2025.