Todd P. Halbur v. Stephen Larson, Administrator of the Alcoholic Beverages Division, in his Official Capacity

CourtSupreme Court of Iowa
DecidedDecember 6, 2024
Docket22-2021
StatusPublished

This text of Todd P. Halbur v. Stephen Larson, Administrator of the Alcoholic Beverages Division, in his Official Capacity (Todd P. Halbur v. Stephen Larson, Administrator of the Alcoholic Beverages Division, in his Official Capacity) is published on Counsel Stack Legal Research, covering Supreme Court of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Todd P. Halbur v. Stephen Larson, Administrator of the Alcoholic Beverages Division, in his Official Capacity, (iowa 2024).

Opinion

In the Iowa Supreme Court

No. 22–2021

Submitted September 24, 2024—Filed December 6, 2024

Todd P. Halbur,

Appellee,

vs.

Stephen Larson, in his official capacity as administrator of the Alcoholic Beverages Division,

Appellant.

Appeal from the Iowa District Court for Polk County, David Nelmark,

judge.

The defendant appeals from a jury verdict finding him liable for wrongful

termination in violation of Iowa Code section 70A.28, and the plaintiff cross-

appeals from the district court’s dismissal of his additional claim for wrongful

discharge in violation of public policy. Affirmed.

McDonald, J., delivered the opinion of the court, in which Christensen,

C.J., and Waterman, Oxley, McDermott, and May, JJ., joined. Mansfield, J., filed

a dissenting opinion.

Brenna Bird, Attorney General; Patrick C. Valencia (argued), Deputy

Solicitor General; Tessa M. Register (until withdrawal), Assistant Solicitor

General; and Christopher J. Deist and Ryan P. Sheahan, Assistant Attorneys

General, for appellant.

Stuart L. Higgins (argued) and Grant M. Rodgers of Higgins Law Firm,

P.L.L.C., West Des Moines, for appellee. 2

McDonald, Justice.

Todd Halbur was fired from his position as comptroller of the Iowa

Alcoholic Beverages Division (ABD). Halbur believed he was fired in retaliation

for (1) disclosing to his supervisor, Administrator Stephen Larson, the head of

ABD, that ABD was operating in violation of Iowa law and (2) for refusing to

engage in illegal acts. Halbur filed this suit against Larson, among others, and

asserted a statutory claim for wrongful discharge and a common law claim for

wrongful discharge in violation of public policy. The district court submitted the

statutory claim to a jury but dismissed the wrongful discharge claim on the

ground that the statutory claim was the exclusive remedy allowed under the

circumstances. The jury returned a verdict in favor of Halbur and awarded him

$1 million in damages, which was reduced pursuant to a statutory cap on

damages. In this appeal and cross-appeal, Larson contends Halbur’s statutory

claim fails as a matter of law, and Halbur contends the district court erred in

dismissing his common law claim for wrongful discharge in violation of public

policy.

I.

In April 2015, Halbur was hired as comptroller of ABD. ABD “administer[s]

and enforce[s] the laws of this state concerning alcoholic beverage control.” Iowa

Code § 123.4 (2020). Among its many responsibilities, ABD wholesales liquor in

the state to licensed retailers. As comptroller of ABD, Halbur managed and

advised on a variety of financial and operational matters, including accounting,

cash management, inventory control, and auditing. When Halbur was hired, he

initially reported to Chief Operating Officer (COO) Tim Iverson. After Iverson left

employment with ABD, Halbur started reporting directly to Larson. That

reporting change occurred in November 2016. 3

In August 2017, Halbur raised concerns with Larson that ABD’s

purchasing, pricing, and accounting practices resulted in ABD selling alcoholic

liquor in violation of Iowa law. Specifically, Halbur believed that ABD was

exceeding the 50% markup allowed under Iowa law: The price of alcoholic liquor sold by the division shall include a markup of up to fifty percent of the wholesale price paid by the division for the alcoholic liquor. The markup shall apply to all alcoholic liquor sold by the division; however, the division may increase the markup on selected kinds of alcoholic liquor sold by the division if the average return to the division on all sales of alcoholic liquor does not exceed the wholesale price paid by the division and the fifty percent markup.

Iowa Code § 123.24(4) (2017). The alleged violation was caused by ABD’s

purchasing, pricing, and accounting practices relating to buyouts of inventory

from manufacturers and the amounts paid to manufacturers during temporary

price reductions that manufacturers offered to retailers. The details of the

purchasing, pricing, and accounting practices related to buyouts and temporary

price reductions are not relevant to the resolution of this case, and we need not

explain them in any further detail.

Halbur became aware of these issues when he participated in interviews

with a consulting firm that ABD had hired to review ABD’s practices. While the

issues revealed to Halbur through the consulting firm’s interview process might

have been new to Halbur, the issues were not new to ABD. In 2013, former ABD

administrator Lynn Walding expressed concern about whether ABD’s

purchasing, pricing, and accounting practices resulted in excessive price

markups. Walding raised this concern after he had left ABD and was working for

an alcoholic beverage company. ABD management investigated and learned that

ABD had charged an average annual markup of 50.9%. However, ABD

management also determined there was no violation of Iowa Code section 123.24. 4

It appears that after the investigation and analysis, the markup issue was left

alone until Halbur raised it again.

After Halbur reported these issues to Larson, ABD took action to resolve

them. Following Halbur’s recommendation, ABD ceased the buyout practice in

November 2017. In January 2018, an ABD product manager discovered a fix for

the accounting issue related to temporary price reductions and sought Halbur’s

approval to implement it. Halbur allegedly delayed approving the fix until May.

Whatever the cause of the delay, the fix was implemented in May 2018. Around

this same time, Halbur expressed to Larson that he believed the purchasing,

pricing, and accounting practices should be reported to the Governor, auditor of

state, attorney general, and legislature. Neither Halbur nor Larson ever

contacted any of these officials regarding the issues Halbur raised.

Halbur reported a second alleged violation of Iowa law to Larson in

January 2018 relating to public procurement laws. See id. § 8A.311; Iowa

Admin. Code rs. 11—117.3, 11—117.5 (2017). In June 2017, Larson, on behalf

of ABD, entered into a service contract with Beverage Merchandising, Inc. (BMI)

without soliciting competitive bidding. Under the contract, BMI was to provide

ABD with a website and certain software services, and ABD was to pay BMI

$3,500 per month for the services. As comptroller, Halbur approved payment of

four or five invoices BMI sent to ABD before asking to review the contract in

January 2018. After reviewing the contract, Halbur concluded the contract was

unlawful because it was not procured via competitive bidding and shared this

opinion with Larson. In June 2018, Halbur refused to sign off on a payment to

BMI and again shared with Larson that he believed the contract was unlawfully

procured. 5

At trial, Larson testified that he drafted the contract with BMI, that he did

not believe that he needed to put the project out for public bidding because this

was a sole source contract, and that he talked to Karl Wendt at the Iowa

Department of Administrative Services (DAS) about the contract with BMI

because he wanted to make sure he was complying with the law. He testified that

after he spoke with Karl, Karl stated, “It’s an agreement you want to do. I don’t

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Todd P. Halbur v. Stephen Larson, Administrator of the Alcoholic Beverages Division, in his Official Capacity, Counsel Stack Legal Research, https://law.counselstack.com/opinion/todd-p-halbur-v-stephen-larson-administrator-of-the-alcoholic-beverages-iowa-2024.