Mt. Healthy Board of Education v. Cook

The issue before us is whether a teacher’s receipt of paychecks after the termination of the school year, as a consequence of a deferred salary plan, precludes receipt of unemployment compensation benefits because the teacher could not be considered either totally unemployed or partially unemployed pursuant to R.C. 4141.01(M) or (N). For the reasons to follow we reverse the court of appeals and hold such payments are not indicative of employment pursuant to R.C. 4141.01(M) or (N).

The court of appeals correctly noted that R.C. 4141.29 requires a two-tiered analysis to ascertain a claimant’s…