Title: Reed Elsevier, Inc. v. Wilkins

State: ohio

Issuer: Ohio Supreme Court

Document:

[Cite as Reed Elsevier, Inc. v. Wilkins, 109 Ohio St.3d 517, 2006-Ohio-3058.] 
1 
 
 
REED ELSEVIER, INC., APPELLANT, v. WILKINS, TAX COMMR., APPELLEE. 
[Cite as Reed Elsevier, Inc. v. Wilkins, 109 Ohio St.3d 517, 2006-Ohio-3058.] 
Personal property taxation — Off-the-shelf computer software — Board of Tax 
Appeals’ decision affirmed on the authority of Andrew Jergens Co. v. 
Wilkins. 
(No. 2005-1658 — Submitted May 24, 2006 — Decided July 5, 2006.) 
APPEAL from the Board of Tax Appeals,  
No. 2004-A-1322. 
__________________ 
{¶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. 
__________________ 
 
Vorys, Sater, Seymour & Pease, L.L.P., Kevin M. Czerwonka, and 
Anthony L. Ehler, for appellant. 
 
Jim Petro, Attorney General, and Barton A. Hubbard, Assistant Attorney 
General, for appellee. 
______________________