08/29/2023
| Case Caption | Case No. | Topics and Issues | Author | Citation |
| 08/29/2023 Case Announcements | Merit decisions without opinions—Appeals accepted for review—Appeals not accepted for review—Reconsideration of prior decisions. | |||
| PCM, Inc. v. Harris | 2021-1217 | Taxation—Use-tax assessments—Corporation’s challenge to Board of Tax Appeals’ assessment of use tax against it for certain items included in construction of one of its buildings fails because it does not cite any authority in support of proposition that when building contractor paid taxes on certain items during building’s construction, board may not then assess use tax against corporation for same items—Decision affirmed. | Per Curiam | Slip Opinion No. 2023-Ohio-2974 |
| State ex rel. Kidd v. Indus. Comm. | 2022-0340 | Workers’ compensation—Permanent-total-disability compensation—Ohio Adm.Code 4123-3-34(B)(2)(a)—Work restrictions outlined in doctor’s report constitutes some record evidence that workers’ compensation claimant’s capacities to sit, stand, and walk may be combined, rendering claimant capable of performing sedentary work in some environments and, when combined with claimant’s nonmedical disability factors, support a determination that claimant is capable of sustaining remunerative employment—Court of appeals’ judgment reversed and writ denied. | Per Curiam | Slip Opinion No. 2023-Ohio-2975 |
| State ex rel. Internatl. Assn. of Fire Fighters, Local 1536, AFL-CIO v. Sakacs | 2022-0988 | Civil law—R.C. 124.48—A vacancy in a promoted-rank position in a fire department occurs automatically upon incumbent’s retirement, and that position must be filled under competitive promotional-examination process set forth in R.C. 124.48—Court of appeals’ judgment reversed and cause remanded. | Stewart, J. | Slip Opinion No. 2023-Ohio-2976 |
| 08/29/2023 Case Announcements #2 | Merit decisions with opinions—Affidavits of disqualification—Motion and procedural rulings—Miscellaneous dismissals—Mediation matters. |