JOE OBI OKEKE v. CHINEDU SANI ANEKWE (L-2338-18, UNION COUNTY AND STATEWIDE) ( 2022 )


Menu:
  •                                 NOT FOR PUBLICATION WITHOUT THE
    APPROVAL OF THE APPELLATE DIVISION
    This opinion shall not "constitute precedent or be binding upon any court ." Although it is posted on the
    internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R. 1:36-3.
    SUPERIOR COURT OF NEW JERSEY
    APPELLATE DIVISION
    DOCKET NO. A-3391-20
    JOE OBI OKEKE,
    Plaintiff-Appellant,
    v.
    CHINEDU SANI ANEKWE,
    Defendant-Respondent.
    ________________________
    Submitted May 9, 2022 – Decided July 12, 2022
    Before Judges Rothstadt and Natali.
    On appeal from the Superior Court of New Jersey, Law
    Division, Union County, Docket No. L-2338-18.
    Dianne Glenn, attorney for appellant.
    Corinne M. Mullen, attorney for respondent.
    PER CURIAM
    Plaintiff Joe Obi Okeke appeals from a June 14, 2021 order dismissing his
    defamation action against defendant at the close of his proofs under Rule 4:40.
    On appeal, plaintiff argues the court mistakenly dismissed his complaint as he
    established a prima facie case of defamation.       He also contends the court
    erroneously applied the actual-malice standard rather than the ordinary
    negligence standard for a private plaintiff in a matter of private concern. For
    the following reasons, we affirm in part, reverse in part, and remand.
    I.
    Plaintiff alleged defendant posted false and defamatory statements
    regarding his accounting practice on Facebook and Yelp and accused defendant
    of filing a false complaint with the Better Business Bureau (BBB). Plaintiff
    requested defendant delete those comments and issue a retraction. He also
    sought compensatory damages. After an unsuccessful mediation, the parties
    proceeded to trial, where plaintiff, his wife, and a client testified, and from
    which we derive the following facts.
    Defendant hired plaintiff as his accountant in 2013, and plaintiff
    continued to assist defendant with his tax needs for the following five years.
    Plaintiff testified that he understood defendant to be satisfied with his services
    during this period, claiming "there w[ere] no issues" between the two.
    In 2017, defendant learned that he owed the federal government $3,910
    with respect to his 2014 taxes after he failed to report income related to his
    service in the National Guard. Defendant was displeased, as his previous federal
    A-3391-20
    2
    refunds allegedly exceeded $7,000. Plaintiff faulted defendant for failing to
    provide his W-2 related to his National Guard revenue, resulting in plaintiff
    failing to report the associated income when filing defendant's taxes.1
    Defendant inquired as to how he might be able to avoid paying the
    additional taxes and penalties or obtain a higher refund. Plaintiff and defendant
    agreed to meet to review defendant's previous tax filings and discuss defendant's
    options.   In anticipation of that meeting, plaintiff offered to prepare an
    illustrative filing for a married couple filing separately to determine if that
    alternate option would reduce defendant's tax obligations.
    According to plaintiff, defendant failed to arrive at plaintiff's office at the
    scheduled time, and defendant ascribed blame to plaintiff for the missed
    meeting. The following exchange ensued via text message:2
    [Defendant]: Good morning, Obi, I wasn't able to call
    yesterday as I became very busy. I only have two days
    off this week, this is really important for me to get this
    1
    We note there is a discrepancy in the record as to the tax year for the omitted
    W-2 form. Defendant asserts plaintiff's error related to his 2014 taxes, but he
    mistakenly referred to the "2016 tax returns" in his posts because the Internal
    Revenue Service (IRS) notified him of the omission in 2017. This discrepancy
    does not affect our analysis, as we agree with the trial judge that the statements
    consist of defendant's opinion. See infra at pp. 14-15.
    2
    We restate the text messages and related posts in their original form to provide
    appropriate context, as the meaning of the abbreviated words is easily
    discernable.
    A-3391-20
    3
    done but it seems like you're extremely busy and I have
    to call just to set up a time to come over and see you.
    This is not very convenient for me. I'm just gonna stop
    by in afternoon and pick up my documents maybe we
    can try this again some other year.
    [Plaintiff]: Chinedu . . . if it were in my younger days
    I will curse I our very badly. Instead of u telling me
    straight up you want to go elsewhere to do ur taxes, u
    want to blame me for nothing. We agreed u wld call
    me on Mon when u get off work, I never heard from
    [you]. When now I do, u come up with this junk. You
    are frustrated u owe taxes & u want to play games to
    get around. I hv even finished the [three] versions we
    discussed & was ready to discuss it when u come but u
    nvr called or came. Why blame me for anythg. I wish
    u luck in trying to get around paying ur taxes. You can
    come this evening at 5:30 & pick up you docs. Good
    bye.
    [Defendant]: Are you out of your mind? I'm coming
    NOW! Give me my shit. You must be drunk! I'm
    driving there now you better be there. I'm definitely
    going to say your name to the Better Business Bureau
    because this is not how you talk to your customer under
    any circumstances and I'm going to place your
    information on ALL the African community members
    that I know to not come to YOU because this is so
    unbelievable that you would write this kind of mess. I
    came to office and you were not there. Please be there
    by 5:30 pm if not I will put it to the authorities. Please
    have every single ounce of documentation that you
    have of me I do not want you holding anything of mine
    EVER! Delete all my data! . . . FYI I was going to [d]o
    the tax Myself because it was a WASH. But that is
    NONE of your business anymore. See you 5:30 pm
    prompt!
    A-3391-20
    4
    [Plaintiff]: Wow, Chinedu, wow. Nvr in wildest
    imagination wld I think u will behave this way,
    unbelievable. But I hv been around for a while & I tend
    not to be too surprised these days. You need to know
    one thg though, u do not control my destiny. U cannot
    make or unmake me!!! I'll see u at 5:30 to pick up ur
    docs. Good bye.
    [Defendant]: You should never speak to your clients in
    that manner you were exceptionally rude!
    [Plaintiff]: I'm the one who was rude??? Cld u read the
    texts all over again? Or better yet ask an objective
    person to do so. Then u tell me how I was rude to u.
    You need to know there are some ppl not worth hvg as
    a client. I'm always overly nice to my clients until they
    go out of line & u were way out of line. At that point,
    I don't care abt u being my client anymore. The reason
    I'm responding to u now is bcos I won't say anythg to u
    when u come to pick up ur docs. And pse don't say
    anythg to me when u come. Finally, u came with all the
    threats not knowing I hve the ace up on u. You don't
    think IRS might want to know why u r filing differently
    from ur wife. So, my man, like the saying goes, don't
    throw stones when u live in a glass house.
    Plaintiff testified that he was "really surprised" by defendant's texts, but
    nevertheless agreed that defendant could come to the office to retrieve his
    documents from plaintiff's wife, his office manager at the time.         Plaintiff
    prepared a letter for defendant to sign and acknowledge receipt of the files.
    Defendant signed the letter and left the office with his documents.
    A-3391-20
    5
    That same day, defendant filed a complaint with the BBB. He reported
    the text messages he received from plaintiff, which he described as
    "exceptionally irresponsible." The BBB informed plaintiff of the complaint via
    letter. Defendant also filed a complaint with the Department of Consumer
    Affairs and posted a message on the Hillside Community Forum on Facebook,
    as well as on Yelp, giving plaintiff's business a one-star rating out of five. The
    Facebook and Yelp posts stated:
    Facebook:
    Public Service Announcement: If you happen to use
    OKEKE CPA LLC (Obi) on 1673 Springfield Ave.,
    Maplewood, NJ as a tax preparer PLEASE DO NOT! I
    used him for two years in a row and not only did he
    mess up my tax returns for 2016 causing me and my
    family to File an adjusted the tax returns, but this year
    when I told him I would no longer be with him he sent
    me a text laced with INSULTS and CURSES. He stated
    I was "dumb for leaving" "I am only leaving to commit
    Fraud!" "I am a loser" " and when I said I would tell
    others about his actions, he said "I don't need you or
    your business!" Anyone who know me, knows I am not
    the explosive kind. I don't take a lot of things
    personally and I do report my facts inaccurately. I
    would never falsely accuse anyone for anything . . . but
    THIS, I reported to the [BBB]. I filed a compliant with
    department of consumer affairs as well. If I was I was
    a person in a different neighborhood, there's no way tax
    prepare would speak to me in that manner. One of the
    reasons why local businesses teat us the way they do to
    is because we except it. They know they can say
    whatever they need to and there will be no follow up.
    A-3391-20
    6
    But I'm not going to let this go. I WILL follow up my
    complaints to ensure that no one else gets treated this
    way. I'm tired of being second-class citizen in my own
    neighborhood.
    Yelp:
    Public Service Announcement: If you happen to use
    OKEKE CPA LLC (Obi) on 1673 Springfield Ave.,
    Maplewood, NJ as a tax preparer PLEASE DO NOT! I
    used him for two years in a row and not only did he
    mess up my tax returns for 2016 causing me and my
    family to File an adjusted the tax returns, but this year
    when I told him I would no longer be with him he sent
    me a text laced with INSULTS and CURSES. He stated
    I was "dumb for leaving" "I am only leaving to commit
    Fraud!" "I am a loser" " and when I said I would tell
    others about his actions, he said "I don't need you or
    your business!" Anyone who know me, knows I am not
    the explosive kind. I don't take a lot of things
    personally and I do report my facts accurately. I would
    never falsely accuse anyone for anything . . . but THIS
    I reported to the [BBB]. I filed a compliant with
    department of consumer affairs as well. If I was I was
    a person in a different neighborhood, there's no way
    text prepare would speak to me in that manner. One of
    the reasons why local businesses react the way they do
    to is because we except it. They know they can say
    whatever they need to and there will be no follow up.
    But I'm not going to let this go. I will follow up my
    complaints to ensure that no one else gets treated this
    way. I'm tired of being second-class citizen in my own
    neighborhood.
    Plaintiff explained that he did not find out about the online postings until
    Angeline Gabriel, his friend and client, informed him that she had seen them.
    A-3391-20
    7
    Plaintiff stated that he felt defendant had "destroyed what [he] worked so hard
    for to build up in a certain community." Plaintiff further testified that he had
    lost business opportunities and had difficulty signing new clients because of the
    postings.
    On cross-examination, plaintiff admitted that the posts expressed
    defendant's opinion of plaintiff as a tax preparer, but also challenged the truth
    of defendant's postings, particularly the comment that plaintiff had "messed up"
    defendant's 2016 tax returns. Plaintiff denied responsibility for any amendments
    to the tax returns required by the IRS, and stressed that the quotations were not
    remarks he made.
    At the close of plaintiff's proofs, defendant made a motion for judgment
    under Rule 4:40-1, arguing that plaintiff had not established a prima face case
    of defamation.3 The court permitted the parties to brief the issue, and heard
    arguments at a June 14, 2021 hearing, at the conclusion of which, the court
    granted defendant's motion, reasoning that plaintiff had not satisfied the
    standard for defamation under Ward v. Zelikovsky, 
    136 N.J. 516
    , 529 (1994).
    3
    Counsel moved for a "directed verdict," which the judge understood as a Rule
    4:40-1 motion as the application was "made at the close of the whole case or at
    the close of the opposition's case."
    A-3391-20
    8
    The court characterized the "critical issue" as "the nature of the practice
    of [plaintiff]" and whether the IRS required corrections on defendant's 2016 tax
    returns. The court found the IRS required adjustments after defendant failed to
    provide an additional W-2 form, and therefore owed money on his federal taxes.
    Whether this omission was the fault of plaintiff or defendant, the court noted,
    was immaterial to the "objective test of true or false" that it applied.
    The court also concluded defendant's postings were "opinion speech"
    protected by the First Amendment.         In doing so, the court reasoned that
    defendant was entitled to his opinion, even it encompassed unrealistic
    expectations of plaintiff's duty to collect tax information from him. Further, the
    court determined that plaintiff did not prove actual malice, and as such, there
    could be no "causation." Accordingly, the court granted defendant's application
    and entered an order of dismissal on June 14, 2021. This appeal followed.
    II.
    Before us, plaintiff argues the trial judge erred in granting defendant's
    motion as defendant's Internet postings were defamatory. Plaintiff initially
    challenges the court's conclusion that defendant's postings were protected
    opinion speech. He maintains defendant's postings on Facebook and Yelp were
    A-3391-20
    9
    "knowingly false" and included "reasonably specific assertions of fact." Ward,
    
    136 N.J. at 531
    . We agree with plaintiff's arguments in part.
    Plaintiff contends the postings primarily contained two types of
    accusatory statements warning other community members not to use plaintiff's
    services. First, plaintiff claims defendant falsely asserted he "mess[ed] up"
    defendant's taxes, which required an adjusted tax return. Second, he maintains
    defendant incorrectly posted that plaintiff cursed at and insulted him, calling
    defendant a "loser," and claimed defendant was taking his business elsewhere
    only so that he could "commit [tax] fraud." We are satisfied that the first
    statements were not defamatory, but we remand with respect to the second
    statements.
    We review a Rule 4:40-1 motion for judgment de novo. Boyle v. Ford
    Motor Co., 
    399 N.J. Super. 18
    , 40 (App. Div.), certif. denied, 
    196 N.J. 597
    (2008). Like the trial court, we "must accept as true all the evidence which
    supports the position of the non-moving party, according [that party] the benefit
    of all legitimate inferences." RSB Lab. Servs., Inc. v. BSI, Corp., 
    368 N.J. Super. 540
    , 555 (App. Div. 2004). If "reasonable minds could differ" on the
    result, "the motion must be denied." Smith v. Millville Rescue Squad, 
    225 N.J. 373
    , 397 (2016) (quoting Verdicchio v. Ricca, 
    179 N.J. 1
    , 30 (2004)).
    A-3391-20
    10
    "[T]he law of defamation exists to achieve the proper balance between
    protecting reputation and protecting free speech." DeAngelis v. Hill, 
    180 N.J. 1
    , 12 (2004) (quoting Ward, 
    136 N.J. at 528
    ). The tort recognizes that people
    should be free to enjoy their reputations without suffering false and defamatory
    attacks. Turf Lawnmower Repair, Inc. v. Bergen Record Corp., 
    139 N.J. 392
    ,
    409 (1995), cert. denied, 
    516 U.S. 1066
     (1996). As such, liability for defamation
    is imposed based upon publication of a false statement that injures the reputation
    of another. Salzano v. N. Jersey Media Grp., Inc., 
    201 N.J. 500
    , 512 (2010),
    cert. denied, 
    562 U.S. 1200
     (2011).
    To establish liability for defamation, a plaintiff must prove: "(1) that
    defendants made a false and defamatory statement concerning [the plaintiff]; (2)
    that the statement was communicated to another person (and not privileged); and
    (3) that defendants acted negligently or with actual malice." G.D. v. Kenny, 
    205 N.J. 275
    , 292-93 (2011). Malice must be established by clear and convincing
    evidence, whereas negligence carries a preponderance of the evidence burden.
    See Lynch v. N.J. Educ. Ass'n, 
    161 N.J. 152
    , 169 (1999).
    Under the first prong, the question of whether "a statement is susceptible
    of a defamatory meaning is a question of law for the court." Ward, 
    136 N.J. at 529
    .    In making this determination, we review a statement's content,
    A-3391-20
    11
    verifiability, and context to evaluate its susceptibility to a defamatory meaning.
    Ward, 
    136 N.J. at 529
    .
    If the challenged language is ambiguous "in the sense of being reasonably
    subject to either an innocent or a defamatory meaning," it is for the factfinder to
    determine whether the language will be read in its defamatory sense. Herrmann
    v. Newark Morning Ledger Co., 
    48 N.J. Super. 420
    , 429-30 (App. Div. 1958);
    Sedore v. Recorder Pub. Co., 
    315 N.J. Super. 137
    , 145-46 (App. Div. 1998) ("The
    jury decides the question only when the trial court determines that 'the statement
    is reasonably susceptible to both a defamatory and a non-defamatory meaning.'"
    (quoting Molnar v. The Star–Ledger, 
    193 N.J. Super. 12
    , 18 (App. Div. 1984)));
    see also Restatement (Second) of Torts § 617(a) (Am. Law Inst. 1977)
    ("[Q]uestion of whether the defamatory imputations are true . . . is ordinarily for
    the jury.").
    To analyze the content of a statement, courts consider the fair and natural
    meaning that the words would be given by persons of reasonable intelligence.
    DeAngelis v. Hill, 
    180 N.J. 1
    , 14 (2004). With respect to context, "courts must
    consider '[t]he listener's reasonable interpretation, which will be based in part
    on the context in which the statement appears.'" 
    Id. at 15
     (quoting Ward, 
    136 N.J. at 531
    ).
    A-3391-20
    12
    Verifiability of the speech centers on whether the statement is one of fact
    or opinion. Id. at 14. That exercise, in turn, requires a court to consider whether
    a statement is true or false. Lynch v. N.J. Educ. Ass'n, 
    161 N.J. 152
    , 167 (1999).
    A factual statement can be proved or disproved objectively while an opinion
    statement generally cannot. 
    Ibid.
     Statements of opinion are "not capable of
    proof of truth or falsity because they reflect a person's state of mind ." NuWave
    Inv. Corp. v. Hyman Beck & Co., 
    432 N.J. Super. 539
    , 553 (App. Div. 2013)
    (quoting Ward, 
    136 N.J. at 531
    ), aff'd, 
    221 N.J. 495
     (2015). Thus, "[s]tatements
    of opinion, as a matter of constitutional law, enjoy absolute immunity." Dairy
    Stores, Inc. v. Sentinel Pub. Co., Inc., 
    104 N.J. 125
    , 147 (1986).
    An opinion is actionable, however, if "it implies 'reasonably specific
    assertions' of 'underlying objective facts that are false.'" 
    Ibid.
     (quoting Ward,
    
    136 N.J. at 531
    ). The more fact based the statement, the greater likelihood that
    it will be actionable. Ward, 136 at 531-32. "Loose, figurative or hyperbolic
    language is not likely to imply specific facts" and thus is generally not
    actionable. Lynch, 
    161 N.J. at
    167–68. Similarly, "epithets, insults, name-
    calling, profanity and hyperbole" are not actionable. DeAngelis, 
    180 N.J. at 14
    .
    In addition, as relevant here, "[t]he 'false attribution' of a quotation to a
    speaker may be defamatory if putting the words in the plaintiff's mouth 'cast[s]
    A-3391-20
    13
    doubt on the plaintiff's fitness for his profession.'" Chau v. Lewis, 
    771 F.3d 118
    ,
    131 (2d Cir. 2014) (quoting Mahoney v. Adirondack Publ'g Co., 
    517 N.E.2d 1365
    , 1368 (N.Y. 1987)); see also Masson v. New Yorker Magazine, Inc., 
    501 U.S. 496
    , 511 (1991) ("[R]egardless of the truth or falsity of the factual matters
    asserted within the quoted statement, the attribution may result in injury to
    reputation because the manner of expression or even the fact that the statement
    was made indicates a negative personal trait or an attitude the speaker does not
    hold.").
    Finally, we note that a statement can be "fairly accurate" and still be
    considered the truth as a defense to a defamation claim. G.D., 
    205 N.J. at
    309-
    311. The law of defamation overlooks minor inaccuracies, focusing instead on
    "substantial truth."    
    Ibid.
     (quoting Masson, 
    501 U.S. at 516
    ).           "Minor
    inaccuracies do not amount to falsity so long as ‘the substance, the gist, the
    sting, of the libelous charge be justified.'" 
    Ibid.
    We affirm the court's June 14, 2021 order to the extent it dismissed
    plaintiff's complaint based upon defendant's comments that plaintiff erroneously
    prepared his 2016 returns.      In granting defendant's motion, the trial judge
    determined plaintiff had not proved defendant's statements were defamatory, as
    the evidence established that the IRS required defendant to make amendments
    A-3391-20
    14
    to his filed tax return, and defendant's belief that plaintiff was at fault was merely
    his opinion.
    Specifically, the judge concluded that the 2016 tax returns "prepared . . .
    for defendant by [plaintiff]'s office . . . did . . . result in the IRS requiring
    corrections. That's stipulated that it happened." Plaintiff admitted defendant
    received an amended tax return after providing additional W-2 forms, and the
    court made an explicit finding that "corrections were necessary."            We are
    satisfied that the judge properly decided defendant's claim on this point, as
    "reasonable minds" would not differ on the result. Smith, 225 N.J. at 397. The
    trial evidence supported the court's finding that defendant's statements asserting
    that plaintiff's error required defendant to refile his 2016 taxes were not
    defamatory.4    We agree with the judge's determination that the statement
    accusing plaintiff of "mess[ing] up" the tax filings was merely defendant's
    opinion of the matter.
    We reach a different conclusion with respect to the second group of
    statements in defendant's posts, which accused plaintiff of sending insulting text
    4
    We are also satisfied that any mistake as to the referenced year of the refiled
    tax returns does not undermine the judge's finding as to the statement's veracity,
    as it is a "minor inaccuracy," see G.D., 
    205 N.J. at 309-311
    , and has no effect
    on the fact that the IRS required defendant to pay additional taxes due to the
    omitted W-2 forms, to which plaintiff admitted.
    A-3391-20
    15
    messages "laced with curses" and attributed various inflammatory statements to
    plaintiff. The court did not make any findings as to these statements. As is
    evident from the texts, however, the messages plaintiff sent to defendant do not
    contain any curses and did not call plaintiff any disparaging names. Rather,
    plaintiff merely wrote to defendant that "if [I] were in my younger days I w[ould]
    curse [you] ou[t] very badly." Further, the postings attribute direct quotations
    to plaintiff that are not contained in the text messages, including the alleged
    statement that defendant was "only leaving to commit fraud."
    As such, we remand for the court to make findings regarding the
    defamatory nature of these statements as applied against the liberal standard
    under Rule 4:40, and depending on the court's determination, proceed as
    appropriate with the remanded proceedings. In reaching its conclusion, the court
    should be mindful that the "'false attribution' of a quotation to a speaker may be
    defamatory" when it "casts doubt on plaintiff's fitness for his profession.'" Chau,
    771 F.3d at 131.
    II.
    For purposes of completeness, we also address plaintiff's argument with
    respect to the actual-malice standard. As noted, plaintiff contends the judge
    erroneously applied the actual-malice standard, applicable for matters of public
    A-3391-20
    16
    concern, rather than the ordinary negligence standard, applicable for a private
    plaintiff in matters of private concern. Specifically, plaintiff contends that
    because the parties are private individuals, 5 and "the statements did not concern
    public policy, health or safety, and do not advance the public's interest," the
    negligence standard should apply. Defendant argues the matter relates to a
    public concern because plaintiff is a certified public accountant licensed by the
    State and his dealings with individual taxpayers "affect[s] the community as a
    whole."
    We agree with plaintiff that defendant's statements do not involve a matter
    of public concern and, as such, his liability for any statements deemed to be
    defamatory in nature should be evaluated under a negligence standard. We note,
    however, that no error arose out of the judge's application of the actual malice
    standard with respect to matters of public concern, as he decided the motion
    based upon the threshold finding that defendant's statements about his 2016 tax
    returns were opinion speech, and therefore not actionable.
    Two standards exist to determine liability in defamation cases. Where the
    subject speech "touch[es] on matters of public concern and interest" courts apply
    5
    Private citizens are those who do not voluntarily thrust themselves into the
    public limelight. Turf Lawnmower, 
    139 N.J. at 412
    .
    A-3391-20
    17
    the "actual-malice standard." Durando v. Nutley Sun, 
    209 N.J. 235
    , 247 (2012);
    see also Senna v. Florimont, 
    196 N.J. 469
    , 474 (2008) ("we give greater
    protection to speech involving public officials, public figures, and the public
    interest"). That is so because "speech involving matters of public interest and
    concern needs adequate breathing room in a democratic society." Senna, 
    196 N.J. at
    491 (citing New York Times Co. v. Sullivan, 
    376 U.S. 254
    , 271-72,
    (1964)). Actual malice exists where "the speaker made a false and defamatory
    statement either knowing it was false or in reckless disregard of the truth" and
    "must be proven by 'clear and convincing evidence.'" Id. at 474, 483 n.8
    (quoting Anderson v. Liberty Lobby, Inc., 
    477 U.S. 242
    , 256 (1986)).
    On the other hand, where the subject speech "does not involve matters of
    public concern" courts apply a negligence standard. Id. at 491. This is so
    because "[s]peech that does not involve matters of public concern requires that
    greater weight be placed on an individual's interest in an unimpaired reputation."
    Ibid. The negligence standard requires a plaintiff to prove "that the speaker
    acted negligently in failing to ascertain the truth of the statement" by a
    "preponderance of the evidence." Id. at 474, 491 n.16.
    In determining whether "speech involves a matter of public concern or
    interest that will trigger the actual-malice standard" courts "should consider the
    A-3391-20
    18
    content, form, and context of the speech." Id. at 497. "Content requires that
    [courts] look at the nature and importance of the speech." W.J.A. v. D.A., 
    210 N.J. 229
    , 244 (2012). "Context requires that [courts] look at the identity of the
    speaker, his ability to exercise due care, and the identity of the targeted
    audience." 
    Ibid.
    In Senna, the operator of a boardwalk game broadcasted messages over a
    loudspeaker stating that a nearby competitor was "dishonest," and "a crook," and
    "screwed all of his customers" by not redeeming prize tickets. 
    196 N.J. at 476
    . Our
    Supreme Court held that such speech "impugning the honesty of a business
    competitor" was not entitled to the heightened protection of the actual-malice
    standard. 
    Id. at 474
    . The Court rejected the argument that the speech should be
    subject to the higher standard because it constituted an accusation of consumer
    fraud. 
    Id. at 499
    . In doing so, the Court reasoned that "the identity of the
    speaker is an important factor" explaining that the "[d]efendant's employees
    were basically scaring customers away from [the] plaintiff," which it concluded
    was distinguishable from "disinterested investigative reporting by a newspaper,
    using a variety of sources, to demonstrate that customers were being defrauded
    by a service-oriented business," which would be entitled to greater protection.
    
    Ibid.
    A-3391-20
    19
    The Court also rejected the argument that the speech was a matter of
    public concern and entitled to the protection of an actual-malice standard
    because defendant's business was "highly regulated."           
    Id. at 499-500
    .     It
    explained that speech does not involve a matter of public interest merely because
    it concerns a highly regulated industry. 
    Id. at 500
    . It provided as an example
    that "when one accountant wrongly and falsely accuses another accountant of
    overcharging clients, and disseminates those accusations to clients, the public
    interest is not served by shielding the speaker from the consequences of his
    negligence." 
    Id. at 500
    .
    In sum, the Court concluded that there was no "significant public benefit
    in giving business rivals greater protection for the false and defamatory speech
    they use as an economic club to harm each other." 
    Id. at 496
    . It explained
    "[b]usinesses have an obligation to act with due care before calling the services
    rendered by a rival crooked or fraudulent" and noted that "no business owner
    will ever be liable for the truth he tells about a rival." 
    Id. at 496, 499
    .
    In W.J.A., the Court relied on Senna in determining that a website the
    defendant created accusing the plaintiff, his uncle, of sexually abusing him as a
    child did not "implicate[] the public interest." 
    210 N.J. at 246
    . It reasoned that
    the speech consisted of "a personal and subjective belief" about "an essentially
    A-3391-20
    20
    private dispute." 
    Id. at 245-46
    . Further, the Court stated that the defendant's
    "desire to publish the Internet statements to the entire country" did not
    "necessarily make his allegations a matter of public interest." 
    Ibid.
    Here, we are satisfied that the "content, form, and context of [defendant's]
    speech" indicate that it did not involve a matter of public concern. Senna, 
    196 N.J. at 497
    . As noted, defendant's Facebook and Yelp postings accused plaintiff
    of "mess[ing] up [his] tax returns," and insulting and cursing at him. Those
    claims relate to isolated incidents between private individuals and, as such, are
    of limited concern to the public. See W.J.A., 
    210 N.J. at 245-46
    . That defendant
    published statements about his private dispute with plaintiff on the Internet does
    not transform the nature of his speech into a matter of public concern. 
    Ibid.
    Defendant's identity as a disgruntled former client further supports that
    his speech was not a matter of public concern. Defendant is not akin to a
    disinterested reporter "using a variety of sources[] to demonstrate that customers
    were being defrauded by" plaintiff, but rather was effectively attempting to
    "scar[e] customers away from plaintiff." Senna, 
    196 N.J. at 499
    . Finally,
    contrary to defendant's contentions, we are not persuaded that plaintiff's status
    as a certified public accountant regulated by the State elevates defendant's
    speech to a matter of public concern. 
    Id. at 500
    .
    A-3391-20
    21
    In sum, we conclude that defendant's Internet postings did not involve a
    matter of public concern and, therefore, do not qualify for the heightened
    protections of the actual-malice standard. As such, if the court determines any
    of defendant's statements were of a defamatory nature, it should apply a
    negligence standard in evaluating defendant's liability.
    To the extent we have not specifically addressed any of plaintiff's
    arguments, it is because we conclude they are of insufficient merit to warrant
    discussion in a written opinion. R. 2:11-3(e)(1)(E).
    Reversed in part and remanded to the trial court for further proceedings in
    accordance with this opinion. Nothing in our opinion should be interpreted as
    an expression of our view on the outcome of the remanded proceedings. We do
    not retain jurisdiction.
    A-3391-20
    22