State ex rel. Commissioners of FrankIin County v. Guilbert, 77 Ohio St. 333 (1907) (“The word ‘costs’ has a legal signification and includes only those expenditures which are by law taxable.”)Farmer v. Arabian American Oil Co. 379 U.S. 227 (1964) (the discretion given district judges to tax costs should be sparingly exercised with references to expenses not specifically allowed by statute.)Benda v. Fana, 10 Ohio St. 2d 259 (1967) (“‘[C]osts’ are not synonymous with expenses unless expressly made so by statute.”)Barrett v. Singer Co., 60 Ohio St. 2d 7 (1979) (Deposition transcripts not used at trial cannot be taxed as costs.)Jones v. Pierson, 2 Ohio App. 3d 447 (8th Dist. 1981) (“[N]ecessary litigating expenses are taxable costs pursuant to Civ. R. 54(D); that is, as much of the funds expended by a party as are necessary and vital to the litigation must be characterized as taxable costs which will normally be awarded to the prevailing party.”)Edison Co. v. Franklin Paper Co., 18 Ohio St. 3d 15 (1985) (“Generally, an unsuccessful litigant is not liable for the litigation expenses . . . of its adversary in the absence of a statute providing for their allowance.”
appealed to the Supreme Court of Ohio.Votes to Accept the CaseYes: Justices Kennedy, Fischer, DeWine, and former Justice DeGenaroNo: Chief Justice O’Connor, former Justice O’Donnell, and Justice FrenchKey PrecedentCivil Rule 54(D) (Costs) (Except when express provision therefor is made either in a statute or in these rules, costs shall be allowed to the prevailing party unless the court otherwise directs.”)R.C. 2303.21 (“When it is necessary in an appeal, or other civil action to procure a transcript of a judgment or proceeding, or exemplification of a record, as evidence in such action or for any other purpose, the expense of procuring such transcript or exemplification shall be taxed in the bill of costs and recovered as in other cases.”)R.C. 2319.27 (governs fees of person taking a deposition)State ex rel. Commissioners of FrankIin County v. Guilbert, 77 Ohio St. 333 (1907) (“The word ‘costs’ has a legal signification and includes only those expenditures which are by law taxable.”)Benda v. Fana, 10 Ohio St. 2d 259 (1967) (“‘[C]osts’ are not synonymous with expenses unless expressly made so by statute.”)Barrett v. Singer Co., 60 Ohio St. 2d 7 (1979) (Deposition transcripts not used at trial cannot be taxed as costs.)Jones v. Pierson, 2 Ohio App. 3d 447 (8th Dist. 1981) (“[N]ecessary litigating expenses are taxable costs pursuant to Civ. R. 54(D); that is, as much of the funds expended by a party as are necessary and vital to the litigation must be characterized as taxable costs which will normally be awarded to the prevailing party.”)Edison Co. v. Franklin Paper Co., 18 Ohio St. 3d 15 (1985) (“Generally, an unsuccessful litigant is not liable for the litigation expenses . . . of its adversary in the absence of a statute providing for their allowance.”