Case Name: Reed Elsevier, Inc., Appellant, v. Wilkins, Tax Commr., Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 2006-07-05
Citations: 109 Ohio St. 3d 517
Docket Number: No. 2005-1658
Parties: Reed Elsevier, Inc., Appellant, v. Wilkins, Tax Commr., Appellee.
Judges: Moyer, C.J., Resnick, Pfeifer, O’Connor and Lanzinger, JJ., concur.
Reporter: Ohio State Reports, Third Service
Volume: 109
Pages: 517–517

Head Matter:
Reed Elsevier, Inc., Appellant, v. Wilkins, Tax Commr., Appellee.
[Cite as Reed Elsevier, Inc. v. Wilkins, 109 Ohio St.3d 517, 2006-Ohio-3058.]
(No. 2005-1658
Submitted May 24, 2006
Decided July 5, 2006.)
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.

Opinion:
{¶ 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.