National Arbitration Forum

 

DECISION

 

W.H. Simon & Company, P.A. v. Marsico Enterprises Inc.

Claim Number: FA0704000972341

 

PARTIES

Complainant is W.H. Simon & Company, P.A. (“Complainant”), represented by Joseph J. Weissman, of Johnson, Pope, Bokor, Ruppel & Burns, LLP, P.O. Box 1100, Tampa, FL 33601-1100.  Respondent is Marsico Enterprises Inc. (“Respondent”), represented by Louis J. Brunoforte, of Brunoforte Law Offices, P.A., 10506 Spring Hill Drive, Spring Hill, FL 34608.

 

REGISTRAR AND DISPUTED DOMAIN NAMES 

The domain names at issue are <whsimon.com> and <whsimoncpas.com>, registered with Go Daddy Software, Inc.

 

PANEL

The undersigned certifies that she has acted independently and impartially and to the best of her knowledge has no known conflict in serving as Panelist in this proceeding.

 

Linda M. Byrne as Panelist.

 

PROCEDURAL HISTORY

Complainant submitted a Complaint to the National Arbitration Forum electronically on April 27, 2007; the National Arbitration Forum received a hard copy of the Complaint on April 30, 2007.

 

On April 27, 2007, Go Daddy Software, Inc. confirmed by e-mail to the National Arbitration Forum that the <whsimon.com> and <whsimoncpas.com> domain names are registered with Go Daddy Software, Inc. and that Respondent is the current registrant of the names.  Go Daddy Software, Inc. has verified that Respondent is bound by the Go Daddy Software, Inc. registration agreement and has thereby agreed to resolve domain-name disputes brought by third parties in accordance with ICANN’s Uniform Domain Name Dispute Resolution Policy (the “Policy”).

 

On May 7, 2007, a Notification of Complaint and Commencement of Administrative Proceeding (the “Commencement Notification”), setting a deadline of May 29, 2007 by which Respondent could file a Response to the Complaint, was transmitted to Respondent via e-mail, post and fax, to all entities and persons listed on Respondent’s registration as technical, administrative and billing contacts, and to postmaster@whsimon.com and postmaster@whsimoncpas.com by e-mail.

A timely Response was received and determined to be complete on May 29, 2007.

 

On June 4, 2007, pursuant to Complainant’s request to have the dispute decided by a single-member Panel, the National Arbitration Forum appointed Linda M. Byrne as Panelist.

 

RELIEF SOUGHT

Complainant requests that the domain names be transferred from Respondent to Complainant.

 

PARTIES’ CONTENTIONS

A. Complainant

Complainant contends that it owns common law rights in “W.H. SIMON,” “whsimon-cpas,” and “WHS,” and that Respondent’s domain names <whsimon.com> and <whsimoncpas.com> are confusingly similar to Complainant’s trademarks; that Respondent does not have any rights or legitimate interest with respect to the domain names; and that the domain names have been registered and used in bad faith.

 

B. Respondent

Respondent argues that Complainant owns no valid trademark rights in the term “W.H. SIMON” as of the date the two domain names were registered, because the Complainant owns no federal or state applications or registrations for the mark, and because the Complainant submitted insufficient evidence to establish that the proper name, W.H. SIMON, had acquired secondary meaning. 

 

Respondent argues that it did not act in bad faith and denies that the disputed domain names were utilized to promote services similar to Complainant’s services. 

 

FINDINGS

Complainant owns no federal or state trademark applications or registrations for “W.H. SIMON” or “W.H. SIMON CPAS.”  Complainant registered the domain name <whsimon-cpas.com> on December 26, 2000, and has promoted its financial services through that website since that time.  The website prominently features Complainant’s company name, W.H. Simon & Company, P.A. 

 

Four years after the registration of Complainant’s domain name, Respondent registered the domain names <whsimon.com> and <whsimoncpas.com> on October 21, 2004. 

 

Respondent’s <whsimon.com> and <whsimoncpas.com> sites list many “pay-per-click” links which resolve to third party websites, including some sites for tax services.  These tax service sites, evidently, have the potential of providing services that compete with Complainant’s services.      

 

 

 

Respondent, Marisco Enterprises Inc., is an entity created by tax attorney Darrin T. Mish of Tampa, Florida.  In December 2004, Complainant sent a cease and desist letter to Mr. Mish regarding this improper registration and use of a similar domain, <whsimon-cpa.com>, which automatically linked to a website that promotes the tax consulting services of Mr. Mish, <getmish.com>.  On December 10, 2004, Mr. Mish executed a letter of agreement, which required him “never to again own, use, or try to register in the future any domain similar to www.whsimon-cpas.com.”  Mr. Mish also agreed to “disclose in writing within ten (10) days…any other action [he had] taken to compete unfairly with” Complainant.  At the time of this agreement, Mr. Mish was associated with the two disputed domain names, <whsimon.com> and <whsimoncpas.com>, but he did not disclose that fact to Complainant.

 

DISCUSSION

Paragraph 15(a) of the Rules for Uniform Domain Name Dispute Resolution Policy (the “Rules”) instructs this Panel to “decide a complaint on the basis of the statements and documents submitted in accordance with the Policy, these Rules and any rules and principles of law that it deems applicable.”

 

Paragraph 4(a) of the Policy requires that Complainant must prove each of the following three elements to obtain an order that a domain name should be cancelled or transferred:

 

(1)   the domain name registered by Respondent is identical or confusingly similar to a trademark or service mark in which Complainant has rights;

(2)   Respondent has no rights or legitimate interests in respect of the domain name; and

(3)   the domain name has been registered and is being used in bad faith.

 

Identical and/or Confusingly Similar

 

Complainant is a public accounting firm.  Complainant’s founder and president, William H. Simon, Jr., is an authority in the field of taxation.  Complainant asserts that it has used “W.H. SIMON” as a trademark since at least 1990.  To document its rights in the trademark “W.H. SIMON,” Complainant submits copies of several advertisements that feature the trade name “W.H. Simon & Company.”  Complainant does not own a federal or state trademark registration for the W.H. SIMON mark. 

 

This Panel concludes Complainant has established enforceable common law trademark rights and that a trademark registration is not necessary under Policy ¶ 4(a)(i).  See SeekAmerica Networks Inc. v. Masood, D2000-0131 (WIPO Apr. 13, 2000) (finding that the Rules do not require that the complainant's trademark or service mark be registered by a government authority or agency for such rights to exist); see also Great Plains Metromall, LLC v. Creach, FA 97044 (Nat. Arb. Forum May 18, 2001) (“The Policy does not require that a trademark be registered by a governmental authority for such rights to exist.”).

 

Complainant’s common law rights have arisen by virtue of Complainant’s use of the W.H. SIMON mark and tradename in connection with the provision of tax and accounting services since 2001 and by virtue of the use of the W.H. SIMON mark by Complainant’s predecessors-in-interest since 1990.  Complainant’s “whsimon-cpas.com” website also evidences its common law rights in the mark.  Complainant spends an average of $100,000 per year advertising its services under the W.H. SIMON mark.  See Tuxedos By Rose v. Nunez, FA 95248 (Nat. Arb. Forum Aug. 17, 2000) (finding common law rights in a mark where its use was continuous and ongoing, and secondary meaning was established); see also S.A. Bendheim Co., Inc. v. Hollander Glass, FA 142318 (Nat. Arb. Forum Mar. 13, 2003) (holding that the complainant established rights in the descriptive RESTORATION GLASS mark through proof of secondary meaning associated with the mark).

 

Respondent argues in its Response that Complainant has failed to submit sufficient evidence of secondary meaning in the W.H. SIMON term.  However, Respondent effectively admitted that Complainant owned sufficient rights in the term W.H. SIMON when Mr. Mish, Respondent’s representative, signed a letter of agreement in December 2004 agreeing to cease all use of the similar domain name <whsimon-cpa.com>.  In response to Complainant’s 2004 cease and desist letter, Respondent signed the agreement acknowledging Complainant’s rights and made no argument that the W.H. SIMON term was unprotectable.

 

The disputed domain names both omit the periods after the “W” and “H” of Complainant’s mark and add the generic top-level domain (“gTLD”) “.com.”  As compared to Complainant’s tradename, the disputed domain names also omit “& Company, P.A.,” which is generic terminology in the context of a tradename.  The foregoing minor discrepancies do not sufficiently distinguish the disputed domain names from Complainant’s mark under Policy ¶ 4(a)(i).  See Dow Jones & Co., Inc. v. Powerclick, Inc., D2000-1259 (WIPO Dec. 1, 2000) (holding that the deliberate introduction of errors or changes, such as the addition of a fourth “w” or the omission of periods or other such “generic” typos does not change the respondent’s infringement on a core trademark held by the complainant); see also Memoirs, Inc. v. Patel, FA 98244 (Nat. Arb. Forum Aug. 28, 2001) (finding the domain name confusingly similar where a period was omitted from the “I.Memoirs” mark and the gTLD “.com” was added); see also Rollerblade, Inc. v. McCrady, D2000-0429 (WIPO June 25, 2000) (finding that the top level of the domain name such as “.net” or “.com” does not affect the domain name for the purpose of determining whether it is identical or confusingly similar).

 

Complainant is a public accounting firm and employs certified public accountants who respond to various tax issues.  The term “certified public accountant” is often abbreviated with the letters “cpa.”  Respondent’s  <whsimoncpas.com> domain name adds the descriptive term “cpas” to Complainant’s mark and is merely Complainant’s <whsimon-cpas.com> domain name with the hyphen omitted.  The addition of the abbreviation “cpas” that describes Complainant’s business does not alleviate the likelihood of confusion created by <whsimoncpas.com>.  See Brown & Bigelow, Inc. v. Rodela, FA 96466 (Nat. Arb. Forum Mar. 5, 2001) (finding that the <hoylecasino.net> domain name is confusingly similar to the complainant’s HOYLE mark, and that the addition of “casino,” a generic word describing the type of business in which the complainant is engaged, does not take the disputed domain name out of the realm of confusing similarity); see also Parfums Christian Dior v. 1 Netpower, Inc., D2000-0022 (WIPO Mar. 3, 2000) (finding that four domain names that added the descriptive words "fashion" or "cosmetics" after the trademark were confusingly similar to the trademark).

 

Rights or Legitimate Interests

 

Currently, neither of the disputed domain names resolves to an operational website.  In the past, the disputed domain names both resolved to websites that displayed the heading “IRS Tax Problems,” along with links to several third-party commercial websites.   Respondent is profiting through click-through fees for each consumer it diverts to competing websites through these links.  Such use is neither a bona fide offering of goods or services pursuant to Policy ¶ 4(c)(i), or a legitimate noncommercial or fair use pursuant to Policy ¶ 4(c)(iii).  See TM Acquisition Corp. v. Sign Guards, FA 132439 (Nat. Arb. Forum Dec. 31, 2002) (finding that the respondent’s diversionary use of the complainant’s marks to send Internet users to a website which displayed a series of links, some of which linked to the complainant’s competitors, was not a bona fide offering of goods or services); see also Computer Doctor Franchise Sys., Inc. v. Computer Doctor, FA 95396 (Nat. Arb. Forum Sept. 8, 2000) (finding that the respondent’s website, which is blank but for links to other websites, is not a legitimate use of the domain names).

 

Respondent does not assert that it is commonly known by the <whsimon.com> and <whsimoncpas.com> domain names pursuant to Policy ¶ 4(c)(ii).  See Gallup, Inc. v. Amish Country Store, FA 96209 (Nat. Arb. Forum Jan. 23, 2001) (finding that the respondent does not have rights in a domain name when the respondent is not known by the mark); see also Ian Schrager Hotels, L.L.C. v. Taylor, FA 173369 (Nat. Arb. Forum Sept. 25, 2003) (finding that without demonstrable evidence to support the assertion that a respondent is commonly known by a domain name, the assertion must be rejected).

 

Registration and Use in Bad Faith

 

The disputed domain names <whsimon.com> and <whsimoncpas.com> have resolved to websites featuring links to third-party websites, including some offering services that are in direct competition with Complainant.  Such conduct constitutes a disruption of Complainant’s business, which is evidence of bad faith registration and use pursuant to Policy ¶ 4(b)(iii).  See Travant Solutions, Inc. v. Cole, FA 203177 (Nat. Arb. Forum Dec. 6, 2003) (“Respondent registered and used the domain name in bad faith, pursuant to Policy ¶ 4(b)(iii), because it is operating on behalf of a competitor of Complainant….”); see also Expedia, Inc. v. Compaid, FA 520654 (Nat. Arb. Forum Aug. 30, 2005) (finding that respondent’s use of the disputed domain name to display links to services in competition with Complainant constituted disruption under Policy ¶ 4(b)(iii)).

 

Respondent’s <whsimon.com> and <whsimoncpas.com> domain names are essentially identical to Complainant’s W.H. SIMON mark and Complainant’s <whsimon-cpas.com> domain name.  Both of the websites for the disputed domain names have contained the inaccurate copyright notice “Copyright 2006 by W.H. Simon, All Rights Reserved” at the bottom of each webpage.  As a result, consumers accessing Respondent’s domain names may become confused as to Complainant’s affiliation with the resulting websites.  Such use constitutes bad faith registration and use pursuant to Policy ¶ 4(b)(iv).  See TM Acquisition Corp. v. Warren, FA 204147 (Nat. Arb. Forum Dec. 8, 2003) (“Although Complainant’s principal website is <century21.com>, many Internet users are likely to use search engines to find Complainant’s website, only to be led to Respondent’s website at the <century21realty.biz> domain name, which features links for competing real estate websites.  Therefore, it is likely that Internet users seeking Complainant’s website, but who end up at Respondent’s website, will be confused as to the source, sponsorship, affiliation or endorsement of Respondent’s website.”); see also Am. Online, Inc. v. Tencent Commc’ns Corp., FA 93668 (Nat. Arb. Forum Mar. 21, 2000) (finding bad faith where the respondent registered and used a domain name confusingly similar to the complainant’s mark to attract users to a website sponsored by the respondent).

 

DECISION

Having established all three elements required under the ICANN Policy, the Panel concludes that relief shall be GRANTED.

 

Accordingly, it is Ordered that the <whsimon.com> and <whsimoncpas.com> domain names be TRANSFERRED from Respondent to Complainant.

 

 

 

 

Linda M. Byrne, Panelist
Dated: June 12, 2007

 

 

 

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