Desoto Gathering Company, LLC v. Angela Hill

Summary

The court reversed the dismissal of DeSoto's refund action and remanded for further proceedings. It held that Rule 12(b)(8) did not apply because the valuation appeal and refund action involved distinct statutory procedures, claims, and remedies, and that res judicata did not apply because the valuation appeal had been dismissed for lack of subject-matter jurisdiction. Justice Wood, dissenting, would have applied a broad transactional interpretation of Rule 12(b)(8) and affirmed the dismissal.