Reed Elsevier, Inc. v. Wilkins

{¶ 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.