Citations
- 109 Ohio St. 3d 517
Full opinion text
{¶ 1} The decision of the Board of Tax Appeals is affirmed on the authority of Andrew Jergens Co. v. Wilkins, 109 Ohio St.3d 396, 2006-Ohio-2708, 848 N.E.2d 499.
Moyer, C.J., Resnick, Pfeifer, O’Connor and Lanzinger, JJ., concur.
Lundberg Stratton and O’Donnell, JJ., dissent.
O’Donnell, J.,
dissenting.
{¶ 2} I respectfully dissent in this case for the same reasons that I dissented in Andrew Jergens Co. v. Wilkins, 109 Ohio St.3d 396, 2006-Ohio-2708, 848 N.E.2d 499.
Lundberg Stratton, J., concurs in the foregoing dissenting opinion.