Please Answer the CASE in FORMAT BELOW

1. Introduction:

2. Issue:

Rule:

Application:

Conclusion:

3. Decision:

CASE: United States v. H&R Block.

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6. H&R Block is one of the largest providers of income tax preparations and the second largest of online do-it-yourself software in the United States. In 2010, the tax preparer sought to buy out its rival, 2SS Holdings, which produced TaxAct software products for consumers. Because TaxAct is the nation's third-largest provider of tax preparation software, the proposed merger caused concern for the Justice Department. According to the depart- ment's investigation, the merger would result in fewer free tax-assistance software products and higher prices for the companies' nonfree products. H&R Block challenged by saying the merger would give it only 28 percent of the do-it-yourself tax prep- aration market. However, it was ultimately decided that the merger would result in an anticompetitive market; thus the merger was denied. What aspects of merger law are included in this case? [ United States v. H&R Block, 833 F. Supp. 2d 36, 2011 U.S. Dist. LEXIS 130219 (2011). ]