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U.S. District Judge Paul Gardephe in Manhattan ruled in favor of
AMC Networks and Sony Pictures Television over the depiction of
"Sweet Liberty Tax Services" in an April 2022 episode.
Gardephe said Liberty Tax offered no "particularly compelling"
allegations that viewers would be confused into thinking Sweet
Liberty was one of its more than 2,500 offices.
"Better Call Saul" starred Bob Odenkirk as Saul Goodman, a
corrupt lawyer also known as Jimmy McGill.
The disputed episode "Carrot and Stick" showed Sweet Liberty in
a trailer in the New Mexico desert, using an inflatable Statute
of Liberty and American flag motif, and run by former Goodman
clients Craig and Betsy Kettleman to skim tax refunds.
In a 30-page decision, Gardephe said that to the extent the
defendants used Liberty Tax's trademarks, it was to advance the
plot, not for marketing purposes or to disparage the Virginia
Beach, Virginia-based company.
"The Kettlemans' use of plaintiff's trade dress is a gaudy and
shabby appropriation of patriotic imagery that highlights their
hypocrisy and the tawdry nature of their crimes, all of which
has genuine relevance to [the] story," the judge wrote.
Gardephe distinguished the case from hip-hop duo Outkast's use
as a "marketing tool" of civil rights activist Rosa Parks' name
to title a 1998 song that had nothing to do with her.
An appeals court revived Parks' trademark claim, and the case
later settled.
Peter Siachos, a lawyer for Liberty Tax, said his client will
explore its legal options, including an appeal or refiling the
lawsuit in a state court.
AMC's and Sony's lawyers did not immediately respond to requests
for comment. Both said their use of Sweet Liberty was protected
by the U.S. Constitution's First Amendment.
"Better Call Saul" was a prequel to the series "Breaking Bad."
It ran for six seasons, ending in August 2022.
The case is JTH Tax LLC v AMC Networks Inc et al, U.S. District
Court, Southern District of New York, No. 22-06526.
(Reporting by Jonathan Stempel in New York; editing by Rami
Ayyub)
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