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H.R. OPTIONS, INC. v. WILKINS

No. 2002-1477.

102 Ohio St.3d 1214 (2004)

2004-Ohio-2085

H.R. Options, Inc., Appellee, v. Wilkins, Tax Commr., Appellant.

Supreme Court of Ohio.

Decided May 12, 2004.

Attorney(s) appearing for the Case

Bricker & Eckler, L.L.P., and Mark A. Engel, Columbus, for appellee.

Jim Petro, Attorney General, and Robert C. Maier, Assistant Attorney General, for appellant.

{¶ 1} The motion for clarification of ¶ 17 of the opinion of January 7, 2004, found at 100 Ohio St.3d 373, 2004-Ohio-1, 800 N.E.2d 740, is granted.

{¶ 2} Paragraph 17 of the opinion currently reads: "Because R.C. 5739.01(JJ)(3) represents an exclusion from taxation, it must be construed most favorably to the taxpayer." In granting the Tax Commissioner's motion, this court directs...

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