Ohio Law

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Wednesday, February 08, 2006

2/8/2006 - Supreme Court of Ohio Decisions

Wednesday, Feb. 8, 2006

2004-0795. Wood v. Ohio State Hwy. Patrol, 2006-Ohio-245.
Tuscarawas App. No. 2003 AP 09 0075, 156 Ohio App.3d 725,
2004-Ohio-1765. Judgment affirmed.
Moyer, C.J., Lundberg Stratton, O'Connor, O'Donnell and Lanzinger, JJ.,
concur. Resnick and Pfeifer, JJ., dissent.
Opinion: http://www.sconet.state.oh.us/rod/newpdf/0/2006/2006-Ohio-245.pdf
Summary: Workers' compensation — Definition of "injury" —
Statutory exclusion of mental injuries from compensability —
Court of appeals’ judgment affirmed on the authority of McCrone v. Bank One Corp.

2004-1216. Fichtel & Sachs Industries, Inc. v. Wilkins, 2006-Ohio-246.
Board of Tax Appeals, No. 2003-M-408. Decision affirmed in part and
reversed in part, and cause remanded.
Moyer, C.J., Resnick, Pfeifer, Lundberg Stratton, O'Connor, O'Donnell
and Lanzinger, JJ., concur.
Opinion: http://www.sconet.state.oh.us/rod/newpdf/0/2006/2006-Ohio-246.pdf
Summary: R.C. 5701.08 and 5711.22 — “For storage only” exception —
Packaging separate clutch parts into a single box labeled a “clutch kit”
does not constitute processing, and thus, the taxpayer’s inventory of
clutch kits qualifies for the for-storage-only exception.

2004-1454. State ex rel. Meris v. Indus. Comm., 2006-Ohio-247.
Franklin App. No. 03AP-810, 2004-Ohio-3883. Judgment reversed.
Moyer, C.J., Resnick, Pfeifer, Lundberg Stratton, O'Connor and
O'Donnell, JJ., concur. Lanzinger, J., concurs in judgment only.
Opinion: http://www.sconet.state.oh.us/rod/newpdf/0/2006/2006-Ohio-247.pdf
Summary: Workers’ compensation – R.C. 4123.52 – Continuing
jurisdiction of Industrial Commission – Motion for reconsideration based
on mistake of fact.

2004-1854. Strongsville Bd. of Edn. v. Wilkins, 2006-Ohio-248.
Board of Tax Appeals, No. 2002-G-2562. Decision affirmed.
Moyer, C.J., Resnick, O'Connor and Lanzinger, JJ., concur.
Pfeifer, Lundberg Stratton and O'Donnell, JJ., dissent.
Opinion: http://www.sconet.state.oh.us/rod/newpdf/0/2006/2006-Ohio-248.pdf
Summary: Property-tax exemption — R.C. 5713.08 — The Tax
Commissioner has no jurisdiction to consider an application for
exemption from property taxes unless county treasurer’s certificate
evidencing compliance with R.C. 5713.08 is attached to the taxpayer’s
initial filing.

2005-0100. State ex rel. Sherry v. Indus. Comm., 2006-Ohio-249.
Franklin App. No. 04AP-78, 2004-Ohio-7050. Judgment affirmed.
Moyer, C.J., Resnick, Pfeifer, Lundberg Stratton, O'Connor, O'Donnell
and Lanzinger, JJ., concur.
Opinion: http://www.sconet.state.oh.us/rod/newpdf/0/2006/2006-Ohio-249.pdf
Summary: Workers’ compensation — Temporary total disability
compensation — Payment for services precludes temporary total disability
compensation regardless of whether the recipient’s enterprise earns a
profit — Judgment affirmed.



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