Supreme Court of Ohio 2006 Annual Report - Supreme Court - State ...

February
Cousino Constr. Co. v. Wilkins
Case no. 2004-1560
Web cite 2006-Ohio-162
Holds that a general contractor’s
purchases of third-party janitorial
services used in the course of restoring
damaged buildings are not eligible for a
resale exemption from use tax.
Board of Tax Appeals, No. 2002-
N-919. Decision affirmed in part
and reversed in part, and cause
remanded.
Moyer, C.J., Resnick, Pfeifer,
Lundberg Stratton, O’Connor,
O’Donnell and Lanzinger, JJ.,
concur.
State ex rel. Loyd v. Lovelady
Case no. 2004-1465
Web cite 2006-Ohio-161
Upholds as constitutional a state law
enacted in 2000 creating a substantive
right for men against whom paternity
judgments have been entered to obtain
relief from those judgments through
DNA testing, despite their failure to
comply with the Supreme Court Rules of
Civil Procedure.
Cuyahoga App. No. 83090, 2004-
Ohio-3617. Judgment affirmed.
Moyer, C.J., Resnick, Pfeifer,
Lundberg Stratton, O’Connor,
O’Donnell and Lanzinger, JJ.,
concur.
State v. Hancock
Case no. 2003-2099
Web cite 2006-Ohio-160
Affirms the aggravated murder
conviction of Timothy Hancock for the
November 2000 strangulation killing of
his cellmate at the Warren Correctional
Institution in Lebanon. Hancock’s death
sentence was ruled invalid as the jury
inadvertently reviewed evidence barred
by the trial judge from the penalty phase
of the trial. The case was remanded to
the Warren County Court of Common
Pleas for a new sentencing hearing.
Warren C.P. No. 00CR19073.
Judgment affirmed in part and
vacated in part, and cause remanded
for further proceedings. Moyer, C.J.,
Pfeifer, O’Connor and Lanzinger, JJ.,
concur. Resnick, Lundberg Stratton
and O’Donnell, JJ., concur in part
and dissent in part.
Strongsville Bd. of Edn. v. Wilkins
Case no. 2004-1854
Web cite 2006-Ohio-248
Rules the state tax commissioner may not
consider an application for exemption
of a property from property taxes
unless the application is accompanied
by a certificate signed by the county
treasurer showing that, at the time the
application was filed, all non-remittable
taxes, interest, and penalties due on the
subject property have been paid, or that
the applicant has entered into a contract
with the county treasurer for payment of
all delinquent taxes and penalties.
Board of Tax Appeals, No. 2002-G-
2562. Decision affirmed.
Moyer, C.J., Resnick, O’Connor
and Lanzinger, JJ., concur. Pfeifer,
Lundberg Stratton and O’Donnell,
JJ., dissent.
Fichtel & Sachs Industries Inc. v. Wilkins
Case no. 2004-1216
Web cite 2006-Ohio-246
When a warehouse facility receives and
stores finished auto clutch components,
and later packages those parts into kits
for various makes and models of vehicles
to ship to customers, the warehouse does
not engage in processing those parts and
82