Lorain Cty. Aud. v. Unemp. Comp. Rev. Comm., 2005-2359

Pfeifer, O'Connor, O'Donnell and Lanzinger, JJ., concur.

Moyer, C.J., Bressler and Lundberg Stratton, JJ., dissent.

H.J. Bressler, J., of the Twelfth Appellate District, was assigned to sit for Resnick, J., whose term ended on January 1, 2007.

Cupp, J., whose term began on January 2, 2007, did not participate in the consideration or decision of this case.