State ex rel. General Motors Corp. v. Industrial Commission

{¶ 1} The primary question before us today is whether an action in mandamus by appellee General Motors Corporation (“GMC”) was the proper vehicle by which to seek relief from the order of appellant Industrial Commission that under R.C. 4123.56, GMC could not claim an offset for taxes withheld on appellant Chester Stephan’s behalf. For the reasons that follow, we hold that mandamus was the proper course of action for this case.

Relevant Background

{¶ 2} On October 5, 1998, Stephan, a GMC employee, suffered a herniated disc in the performance of his duties. Following the injury, Stephan filed a…