Color formatting when text in two different columns are different.

inglexjc You could create a calculated column like the following and base the conditional formatting on it's value:

Column = IF( [Initial Ruling] = [Final Ruling], 1, 2 )

In PQ:

= if [Initial Ruling] = [Final Ruling] then 1 else 2

hi inglexjc , You could create a conditional formatting measure:

Conditional Formatting Color = 
IF (
    SELECTEDVALUE ( tbl[Initial Ruling (SLH)] )
        <> SELECTEDVALUE ( tbl[Final Ruling] ),
    "Red",
    "Yellow"
)
--you may use any other color Power BI can interpret but a safer method is to use RGB, RGBA or Hexadecimal colors

Note: SELECTEDVALUE returns blank if in the current row there are more than one values for the column being referenced so ensure to use a column that will return just a single ruling value for each ruling column (like a case number, etc).

you created a column instead of a  measure.