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In Tellabs v. Makor , the U.S. Supreme Court provided guidance for applying the "strong inference" pleading requirement in the Private Securities Litigation Reform Act of 1995. Eight months later, more than 100 district and appeals courts have applied the decision, with most focusing on whether the inference of scienter drawn from the pleaded facts is sufficiently "cogent" and on implementing what is generally perceived as the "tie goes to the plaintiff" rule.
March 17, 2008 at 12:00 AM
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