H.R. Options, Inc. v. Wilkins
Cases that cite this one
6 later published cases cite this decision.
- Bay Mechanical & Electrical Corp. v. Testa (Ohio 2012)
- Anderson/Maltbie Partnership v. Levin (Ohio 2010)
- Cincinnati Golf Management, Inc. v. Testa (Ohio 2012)
- Columbus City School District Board of Education v. Testa (Ohio 2011)
- Nestle R&D Center, Inc. v. Levin (Ohio 2009)
- Newman v. Levin (Ohio 2008)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
{¶ 1} The motion for clarification of ¶ 17 of the opinion of January 7, 2004, found at 100 Ohio St.3d 373, 2004-Ohio-l, 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 that the sentence will read: “Because R.C. 5739.01(JJ)(3) represents an exclusion from taxation, it must be construed strictly against the taxpayer. In re Estate of Roberts (2002), 94 Ohio St.3d 311, 316, 762 N.E.2d 1001.”
Case-law data current through December 31, 2025. Source: CourtListener bulk data.