
    Reed Elsevier, Inc., Appellant, v. Wilkins, Tax Commr., Appellee.
    [Cite as Reed Elsevier, Inc. v. Wilkins, 109 Ohio St.3d 517, 2006-Ohio-3058.]
    (No. 2005-1658
    Submitted May 24, 2006
    Decided July 5, 2006.)
    Vorys, Sater, Seymour & Pease, L.L.P., Kevin M. Czerwonka, and Anthony L. Ehler, for appellant.
    Jim Petro, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.
   {¶ 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.

O’Donnell, J.,

dissenting.

{¶ 2} I respectfully dissent in this case for the same reasons that I dissented in Andrew Jergens Co. v. Wilkins, 109 Ohio St.3d 396, 2006-Ohio-2708, 848 N.E.2d 499.

Lundberg Stratton, J., concurs in the foregoing dissenting opinion.  