Wiest v. Lynch

Jeffrey Wiest (plaintiff), an accounts-payable employee at Tyco (defendant), refused to process several expenditures he thought violated company policy and tax rules and emailed his supervisor questioning them; Tyco later investigated unrelated allegations against him and fired him. Wiest sued, claiming his firing was retaliation prohibited by the Sarbanes-Oxley Act, and Tyco moved to dismiss.

Whether a plaintiff asserting a Sarbanes-Oxley retaliation claim must show that he communicated to his employer an objectively reasonable belief that the company's conduct amounted to shareholder fraud.