The Idaho Supreme Court has reversed a lower court's ruling regarding defamation claims made by Kris Taylor against attorney Patrick Davis and his former law firm, Merrill & Merrill. This decision, filed on September 25, 2026, is significant as it clarifies the definition of defamation per se in Idaho law, potentially affecting future cases involving similar claims.
Kris Taylor, a businessman from Idaho Falls, co-owned a sod business named Alpha Sod, Inc. with Kevin Ball. Their partnership soured in 2019, leading to accusations of embezzlement against Ball. Following a series of legal disputes, including criminal charges against Ball that were later dismissed, Davis gave an interview to EastIdahoNews.com. In this interview, he made statements that Taylor claims were defamatory.
The case reached the Idaho Supreme Court after a jury ruled in favor of Davis, determining that his statements did not constitute defamation per se. Taylor argued that the jury was not properly instructed on what constitutes defamation per se, particularly regarding statements that could damage a person's professional reputation.
Background
Kris Taylor and Kevin Ball co-founded Alpha Sod, Inc., a successful sod business in Idaho Falls. Taylor managed business operations while Ball handled agricultural matters. Their relationship deteriorated in early 2019 when Taylor accused Ball of embezzling approximately $100,000 from the company. This led to a confession from Ball, which he later claimed was made under duress.
Following the fallout, Taylor and Alpha Sod filed a lawsuit against Ball, while Ball faced criminal charges for grand theft. In 2022, after the dismissal of the criminal charges, Davis represented Ball and gave an interview to EastIdahoNews.com to defend his client against the public narrative surrounding the case.
In the interview, Davis made several statements about Taylor and the accusations against Ball, which Taylor later claimed were defamatory. Taylor filed a lawsuit against Davis, Merrill & Merrill, and Ball for defamation and defamation per se in August 2023. The case went to trial, where the jury ruled that the statements did not meet the criteria for defamation per se.
The Ruling
The Idaho Supreme Court ruled that the lower court had erred in its jury instructions regarding defamation per se. The court stated, "Idaho law recognizes statements imputing unfitness in one’s business, trade, or profession as a category of defamation per se." This ruling clarifies that statements damaging a person's ability to conduct their lawful business can be considered defamatory without the need for proof of damages.
The court found that the jury was not properly instructed on the definition of defamation per se, which led to the incorrect verdict. The Supreme Court vacated the lower court's judgment and remanded the case for a new trial, emphasizing the importance of accurately defining defamation claims in Idaho law.
Impact
This ruling has significant implications for future defamation cases in Idaho. By clarifying the definition of defamation per se to include statements that damage a person's professional reputation, the court has set a precedent that may influence how similar cases are handled in the future.
Businesses and individuals may now have a clearer path to pursue defamation claims when their professional reputations are harmed by false statements. This ruling underscores the importance of jury instructions in defamation cases and the need for courts to accurately convey the legal definitions to juries.
What's Next
The case will return to the lower court for a new trial, where the jury will be instructed according to the Supreme Court's clarified definition of defamation per se. It remains to be seen how this will affect the outcome of Taylor's claims against Davis and Merrill & Merrill.











