Desoto Gathering Company, LLC v. Angela Hill

Summary

The dissent would interpret Rule 12(b)(8) according to its plain language and hold that the valuation action and refund action arose from the same transaction or occurrence: the 2012 assessment of DeSoto's property. It would apply the same liberal transactional approach used for compulsory claims and claim preclusion, rather than limiting the rule to identical actions. The dissent therefore would conclude that Rule 12(b)(8) precludes DeSoto's refund claim.