IN THE COURT OF APPEALS OF OHIO 
TENTH APPELLATE DISTRICT 
Jean L. Nicolas et al., : 
Appellants-Appellants, : 
No. 04AP-771 
v. : (C.P.C. No. 03CVF-01-367) 
Director, Ohio Department : (REGULAR CALENDAR) 
of Job & Family Services et al., 
: 
Appellees-Appellees. 
: 
O P I N I O N 
Rendered on May 26, 2005 
Cloppert, Latanick, Sauter & Washburn, Frederick G. 
Cloppert, Jr., William J. Steele, and Rory P. Callahan, for 
appellants. 
Jim Petro, Attorney General, and Charlett Bundy, for appellee, 
Director, Ohio Department of Job & Family Services. 
Jones Day, Barbara J. Leukart, and Laura R. Anderson, for 
appellee General Motors Corporation. 
APPEAL from the Franklin County Court of Common Pleas. 
PER CURIAM. 

{¶1} This is an appeal by appellants, Jean L. Nicolas et al (collectively 
"appellants"), from a judgment of the Franklin County Court of Common Pleas, affirming a 
decision of the Ohio Unemployment Compensation Review Commission ("review 
commission"), in which it affirmed a determination by the Director of the Ohio Bureau of 
Employment Services, disallowing appellants' claims for unemployment compensation 
benefits for the week ending July 4, 1998. 

{¶2} The following background facts are taken from stipulated facts, the review 
commission's decision, mailed December 12, 2002, as well as the trial court's decision, 
filed June 22, 2004. General Motors Corporation ("GM") owns and operates several 
manufacturing facilities in Ohio, including plants in Mansfield, Parma, Lordstown and 
Defiance. Delphi Corporation ("Delphi") owns and operates several facilities in Ohio 
formerly owned by GM, including plants in Dayton/Moraine, Columbus and Sandusky. 
Appellants in the instant case are residents of Franklin County and/or were last employed 
as production and maintenance employees at a facility in Franklin County, and are 
represented by the United Auto Workers Union ("UAW"). 

{¶3} GM facilities in Ohio receive parts from, or ship parts to, other GM plants. 
On June 5, 1998, employees represented by the UAW went on strike at the Flint Metal 
Center in Flint, Michigan. Six days later, union workers at the Delphi Flint East Plant also 
went on strike. Both of these plants were owned and operated by GM at the time of the 
strikes. Because the facilities on strike produced parts for other GM plants, parts 
shortages occurred at other facilities, including the Columbus plant, and appellants were 
on layoff status at various times during the strikes, from approximately June 5, 1998 
through August 3, 1998; further, all claimants in this appeal were laid off during the week 
ending July 4, 1998. 

{¶4} In 1998, GM and members of the UAW were operating under a National 
Agreement ("national agreement") dated November 2, 1996. The national agreement 
designated the period from Monday, June 29, 1998, through Thursday, July 2, 1998, as 
"Independence Week Shutdown Period," and further designated the date of Friday, 
July 3, 1998, as "Independence Day holiday." Under the collective bargaining agreement, 
GM's UAW employees received 32 hours of pay for the Independence Week shutdown 
and eight hours of pay for the Independence Day holiday. 

{¶5} The national agreement contained several requirements for employees to 
receive payments for these two periods, including seniority and payroll status as of the 
date of the holiday. Employees were also required to have worked the last scheduled 
workday prior to and the next scheduled workday following the shutdown period and 
holiday in order to be entitled to compensation for these days. All claimants were laid off 
prior to the week ending July 4, 1998, and, therefore, did not work the days prior to and 
following the holiday and shutdown period. 

{¶6} The two strikes in Flint Michigan were settled on July 29, 1998; GM's Ohio 
workers were not involved in approving the settlement. As part of the negotiations to 
settle the strike, GM and the UAW entered into a "Memorandum of Understanding" 
("MOU") on July 28, 1998. Under the terms of the MOU, appellants received a one-time 
special payment, in addition to their regular pay, for the payroll period ending August 9, 
1998. The UAW initially asked GM to take union dues out of the one-time special 
payment, but, on August 17, 1998, GM and the union agreed to waive the dues payment. 
Payroll taxes were withheld from the one-time payments. 

{¶7} The MOU provided as follows: 
As a result of these negotiations and without prejudice to the 
position taken by either party, and without setting any 
precedent in the disposition of any other case involving similar 
circumstances, the parties agree to the following: 

	Employees who were on strike or layoff status at General 
	Motors locations due to the labor dispute at the Flint Metal 
	Center and Delphi E Flint East and who did not receive 
	Independence Week Shutdown and Holiday Pay as a result of 
	being on said layoff or strike and were otherwise entitled to 
	these pay provisions as stipulated in the GM – UAW National 
	Agreement, shall receive a one time special payment in the 
	amount they would have been entitled to had they not been 
	on strike or layoff. 

	This payment will be made in an expeditious manner and 
	taxed as a regular wage payment in accordance with 
	Document No. 81 of the GM – UAW National Agreement. 
	This payment shall initially be made by General Motors. 
	Thereafter, payments otherwise required by Paragraph III A of 
	the Memorandum of Understanding Joint Activities, 1996 GM 
	– UAW National Agreement, shall be waived until General 
	Motors is reimbursed for the total amount paid to employees 
	as a result of this Memorandum. 

	Further, the parties recognize that these payments may result 
	in employees being ineligible for unemployment 
	compensation already received. Employees impacted by 
	such overpayment of unemployment compensation will be 
	responsible to repay the State that provided the 
	unemployment compensation. 

{¶8} Payments for the shutdown period were made to employees on August 13, 
1998, or August 14, 1998, in the amount of 32 hours at an individual employee's regular 
rate of pay. Payment for the holiday was made at the same time, and represented eight 
hours at the regular rate of pay. GM made all normal deductions, including union dues, 
and the dues were later refunded to most claimants because they had not worked the 
minimum number of hours for union dues deductions under the agreement. All claimants 
were credited this week for seniority purposes. 

{¶9} GM provided a special designation for data processing purposes; 
specifically, the eight-hour payment was designated "MISCHOSP," while the 32-hour 
payment was designated "MISCIWSP." On employee paycheck stubs, those payments 
were combined and designated "MISC-ALLOTHER" for both payments. All claimants 
involved in the appeal received monies under the above designations in excess of their 
weekly benefit amounts. 

{¶10} Cheryl Ollia, GM's assistant director of labor relations, drafted the MOU and 
testified that it was "our intent that employees who received unemployment insurance 
compensation would not get a double payment for the same period." On August 5, 1998, 
Edward Jones, the supervisor of labor relations at GM's Lordstown assembly plant, 
received a one-page flyer at the plant's main entrance. The flyer contained the heading 
"INDEPENDENCE WEEK HOLIDAY PAY," and stated in part: "The International Union 
and Corporation have agreed to pay the negotiated settlement concerning the 
Independence Week Shutdown Week." 

{¶11} Appellants made claims for unemployment compensation benefits for the 
entire layoff period. GM challenged the payment of benefits for the week of June 28, 
through July 4, 1998, contending that the one-time special payment was holiday pay 
remuneration. On May 17, 1999, the Director of the Ohio Bureau of Employment 
Services (now part of the Ohio Department of Job & Family Services, and, hereafter, 
referred to as "ODJFS") issued a determination of benefits, denying appellants' request 
for benefits for the week ending July 4, 1998, finding that appellants had received 
deductible income with respect to that period. 

{¶12} On April 10, 2001, the matter came for hearing before the review 
commission. On December 12, 2002, the review commission mailed its decision 
affirming the determination of ODJFS. The review commission's decision stated in 
pertinent part: 
	The question to be determined by the Review Commission is 
	whether the monies received by claimants are deductible as 
	remuneration in the form of holiday pay. This special 
	payment was negotiated by General Motors Corporation and 
	the United Auto Workers. The weight of the evidence before 
	the Review Commission is that the purpose of this payment 
	was to replace the lost Independence Week Shutdown Period 
	pay and Independence Holiday pay. Certain prerequisites for 
	receiving this pay could not be met by employees because of 
	the strikes and layoff situations existing at the time. In the 
	negotiation process, it appears that the parties agreed to 
	waive these impossible prerequisites and pay the 
	unemployed workers a special payment calculated to make 
	them whole for loss of the holiday payments. Deductions 
	were made by the employer in the same manner as regular 
	holiday payments would have been handled and employees 
	received credit, including additional vacation entitlement, 
	under the National Agreement for these monies. The 
	circumstances which allowed the employer to recoup these 
	monies via reduced contributions to another fund does not 
	alter the nature of the payments. 
	That the parties believed and intended these payments to 
	replace the Independence Week Holiday pay is evidenced by 
	Employer Exhibit #1, Shop Committee–Informational Flyer, 
	issued August 5, 1998, wherein the following statement was 
	made: 
	* * * 
	"The International Union and Corporation have agreed to pay 
	the negotiated settlement concerning the Independence 
	Week Shutdown Week. This payment will be included in the 
	regular payroll checks on August 14, 1998. Even though you 
	only receive one check, taxes will be deducted from the 
	individual amounts of the two weeks, as per your regular 
	payroll tax status." 

{¶13} On January 10, 2003, appellants filed a notice of appeal with the Franklin 
County Court of Common Pleas from the decision of the review commission. Appellants 
asserted that the review commission erred in finding that the one-time special payment 
was holiday pay under Ohio law, arguing that claimants performed no services during the 
week at issue, and that they received no "remuneration" during that week. By decision 
filed on June 22, 2004, the trial court affirmed the review commission's decision. 

{¶14} On appeal, appellants set forth the following five assignments of error for 
review: 
	1. The Trial Court erred in affirming the Decision of the 
	Review Commission denying benefits to claimants, because 
	they were totally unemployed under Revised Code Section 
	4141.01(M). 
	2. The Trial Court erred in affirming the Decision of the 
	Review Commission denying benefits to claimants, because 
	the one-time special payment was not holiday pay under 
	Section 4141.31(A)(5) and could not be allocated to the week 
	ending July 4, 1998. 
	3. The Trial Court erred affirming the Decision of the Review 
	Commission denying benefits to claimants, where the special 
	payment was a form of bonus, that could not be used to 
	reduce benefits under Section 4141.31(A)(5). 
	4. The Trial Court erred in affirming the Decision of the 
	Review Commission denying benefits to claimants, because 
	the special payment was not remuneration under Revised 
	Code Section 4141.01(H). 
	5. The Trial Court did not liberally construe under R.C. 
	4141.46 the Appellants' claims for unemployment benefits. 

{¶15} Appellants' five assignments of error are interrelated and will be considered 
together. We begin by noting the applicable standard of review. Pursuant to R.C. 
4141.282(A), "[a]ny interested party, within thirty days after written notice of the final 
decision of the unemployment compensation review commission was sent to all 
interested parties, may appeal the decision of the commission to the court of common 
pleas." If a trial court, upon appeal of a decision of the commission, finds that the 
commission's decision was "unlawful, unreasonable, or against the manifest weight of the 
evidence, it shall reverse, vacate, or modify the decision, or remand the matter to the 
commission." R.C. 4141.282(H). The same standard applies to an appellate court's 
review. Tzangas, Plakas & Mannos v. Ohio Bur. of Emp. Serv. (1995), 73 Ohio St.3d 
694, 697. 

{¶16} Under the first assignment of error, appellants argue they were "totally 
unemployed" under R.C. 4141.01(M). Appellants contend it is undisputed they performed 
no services for the week ending July 4, 1998, and, therefore, the dispositive issue is 
whether the one-time special payment constitutes remuneration payable with respect to 
the week of July 4, 1998, or as to the week in August 1998, when the payment was 
issued. 

{¶17} Appellants also argue that this is a case of first impression in Ohio, and, 
therefore, this court should look to other jurisdictions that have addressed this issue. 
Appellants note that at least three appellate courts in other states have dealt with the 
issue whether GM employees were entitled to unemployment compensation benefits 
under the same MOU. See, e.g., Gen. Motors Corp. v. Buckner (Mo.App.2001), 49 
S.W.3d 753 (finding that special payment by GM as part of strike settlement was not 
"payable" during the Independence Week so as to make it deductible from unemployment 
benefits); Kitchen v. Emp. Security Bd. of Rev. (Kan.App.2000), 9 P.3d 575 (holding that 
the one-time special payment was vacation pay attributable to Independence Week 
shutdown period, and, thus, such payment was deductible as wages from claimants' 
weekly unemployment compensation benefits); Hadlock v. Oklahoma Emp. Security 
Comm. (Ok.App.2001), 23 P.3d 300 (affirming Board of Review's finding that one-time 
special payment was made with respect to week ending July 4, 1998). 

{¶18} Apart from the fact that those cases involve differing state statutes, we note 
that, subsequent to the filing of briefs in the instant matter, the Fifth District Court of 
Appeals in Futey v. Ohio Dept. of Job & Family Srvc., Richland App. No. 04 CA 14, 2004- 
Ohio-5400, and the Second District Court of Appeals, in Ashwell v. Ohio Dept. of Job & 
Family Srvc., Montgomery App. No. 20522, 2005-Ohio-1928, both rendered decisions 
affirming trial court decisions that affirmed the review commission's determination that 
GM's one-time special payment in August 1998 was holiday pay remuneration for the 
Fourth of July holiday, thus precluding claimants' from receiving unemployment 
compensation benefits. We also note that the appellants-claimants in Futey appealed 
that decision, but the Ohio Supreme Court declined further review. Futey v. Ohio Dept. of 
Job & Family Srvc., 105 Ohio St.3d 1452, 2005-Ohio-763. 

{¶19} R.C. 4141.01(M) provides that "[a]n individual is 'totally unemployed' in any 
week during which the individual performs no services and with respect to such week no 
remuneration is payable to the individual." Courts have interpreted this statutory provision 
to mean, "if a claimant either performs services, or receives remuneration, he is not 
unemployed." In re DeLuca (June 19, 1979), Franklin App. No. 79AP-28. See, also, Rini 
v. Unemployment Comp. Bd. of Rev. (1983), 9 Ohio App.3d 214, 215 ("One who either 
performs services or receives remuneration in a given week is not 'totally unemployed.' "). 
Pursuant to R.C. 4141.01(H), " '[r]emuneration' means all compensation for personal 
services, including commissions and bonuses and the cash value of all compensation in 
any medium other than cash." 

{¶20} In the present case, the trial court found that the language of the MOU and 
the testimony of Cheryl Ollia supported the review commission's determination that the 
parties intended to have the one-time special payment replace Independence Day 
shutdown pay. We note that, as part of the evidence in this case, the parties stipulated 
that, in lieu of Ollia's live testimony, the parties agreed to "substitute her entire testimony 
given on November 9, 1999 in a similar proceeding in Michigan, Willie Jackson, et al. v. 
General Motors Corporation, No. MOL 1999, 57622, et al." 

{¶21} During that proceeding, Ollia, the assistant director of labor relations for 
GM, testified that the intent of the one-time special payment was to make up for the lost 
Independence Week pay, and that it "was allocated for that period." (Tr. 42.) Ollia 
worked on drafting the language of the MOU, and she stated that the document "provided 
employees who were otherwise ineligible for the Independence week shutdown pay, by 
virtue of being on strike or layoff, with payment for that period." (Tr. 51.) The amount of 
payment was based upon "an employee's regular wage earnings," and the employee's 
wage rate was for "the period of June 29th to July 3rd." (Tr. 51.) She stated it was also 
intended that "employees who received unemployment insurance compensation would 
not get a double payment for the same period." (Tr. 39.) 

{¶22} Ollia noted that the issue of union dues was not addressed by the MOU; 
however, following the strike settlement, she had discussions with two representatives of 
the UAW in which it was agreed to have the union dues deducted out of the special 
payment, and that such dues "would be deducted for July * * * per the union's request." 
(Tr. 64.) Subsequently, union employees complained that they had not worked the 
minimum amount of time in July to require payment of the dues. As a result, Ollia had 
further conversations with UAW representatives, and "[t]hey were apologetic and 
recognized that for those employees who had less than 40 hours, then, for the month of 
July, that the union dues needed to be refunded[.]" (Tr. 67.) A second memorandum was 
prepared with respect to the issue of union dues. 

{¶23} Based upon a review of the MOU and other evidence presented, including 
Ollia's testimony, the trial court found that the commission's order was supported by 
evidence that: (1) appellants were paid at their base rate of pay, i.e., the same rate of pay 
at which they would have been paid for the Independence Week shutdown and the 
Independence Day holiday; (2) GM deducted taxes and other items from appellants' 
special payments in the same manner it would have done had they received 
Independence Week shutdown and Independence Day holiday pay; (3) appellants 
received wage-progression credit and accrual of vacation benefits in the same manner 
they would have under normal Independence Week shutdown and Independence Day 
holiday pay; (4) the language in the MOU "strongly implies" that the special payments 
were made to replace Independence Week shutdown and Independence Day holiday 
pay, and were not intended to be in addition to unemployment benefits; and (5) a flyer 
appearing to be from the UAW local leadership in Lordstown identified the special 
payment as Independence Week holiday pay, and stated that it resulted from negotiations 
over Independence Week pay.1 

{¶24} Upon review of the record in the instant case, we agree with the trial court 
that the review commission's finding that parties intended the one-time special payment 
to replace the lost Independence Week Holiday pay was not unlawful, unreasonable or 
against the manifest weight of the evidence. Here, the MOU specifically referenced the 
fact that the one-time special payment was for employees on strike or layoff status due to 
the Flint labor dispute "who did not receive Independence Week Shutdown and Holiday 
Pay as a result of being on said layoff or strike and were otherwise entitled to these pay 
provisions as stipulated in the GM – UAW National Agreement[.]" The MOU further 
provided that the parties "recognize that these payments may result in employees being 
ineligible for unemployment compensation already received." As noted by the trial court, 
appellants were paid at the same rate of pay they would have been for the Independence 
Week shutdown and the Independence Day holiday, and tax deductions, wageprogression 
credits and the accrual of vacation benefits were all handled by GM in the 
same manner for that particular week. GM classified the 32-hour payments in its records 
as "MISCIWSP," and the eight-hour payment as "MISCHOSP," which the court in Futey 
reasonably interpreted as "miscellaneous independence week special pay" and 
"miscellaneous holiday special pay." Futey, supra, at ¶21. 

{¶25} Appellants' argument that no remuneration was "payable" to them during 
the week ending July 4, 1998 is premised upon the fact that they could not meet, under 
the national agreement, the prerequisites for receiving the payments, i.e., due to the 
unemployment compensation; (6) UAW newsletters announcing the settlement referred to the payments as 
Independence Week holiday pay; (7) GM classified the 32-hour payments in its own records as "MISCIWSP," which the 
court translated as miscellaneous holiday special pay; (8) the eight-hour payments were listed in GM records as 
"MISCHOSP," which the court translated as miscellaneous holiday special pay; and (9) both GM and the UAW viewed 
the one-time payment as Independence Week pay. 

{¶26} However, there was evidence supporting the review commission's finding 
that the parties, through the MOU, agreed to waive certain prerequisites under the 
national agreement that stood in the way of granting these workers Independence Week 
shutdown and Independence Day holiday pay. Further, under Ohio law, the date on 
which a payment is received is not dispositive. Pursuant to R.C. 4141.31(A)(5), benefits 
otherwise payable for any week are to be reduced by the amount of remuneration a 
claimant receives with respect to "[v]acation pay or allowance payable under the terms of 
a labor-management contract or agreement * * * which payments are allocated to 
designated weeks." Ohio Adm.Code 4141-9-05(A) provides that "[r]emuneration in the 
form of holiday pay will be applied to the week during which the holiday occurs as 
specified by state or national declaration, regardless of when such remuneration is 
actually received." Finally, Ohio Adm.Code 4141-9-04(B) states that "[r]emuneration may 
be paid in cash and may be denominated by terms such as vacation pay or allowance, 
separation pay, holiday pay, paid absence allowance, downtime paid absence allowance 
or short workweek pay." 

{¶27} In construing the above statutory provisions to the same stipulated facts as 
the instant case, the court in Ashwell, supra, at ¶57-59, held in relevant part: 
	The Independence Week Shutdown pay period identified in 
	the National Agreement is the period of Monday, June 29 
	through Thursday, July 2, 1998. One of the holidays for which 
	payment is specified by the National Agreement is July 4, 
	1998. The July 4 holiday was observed on Friday, July 3 in 
	1998. The MOU provides that eligible employees "shall 
	receive a one time special payment in the amount they would 
	have been entitled to receive had they not been on strike or 
	layoff" during the Independence Week Shutdown and 
	Holiday. Per O.A.C. 4141-9-05(A), the pay for the 
	Independence Day holiday necessarily must apply to July 3, 
	1998, the last day of the Independence Week Shutdown and 
	Holiday period that year. 

	The foregoing provisions support the conclusion of the 
	Commission and the common pleas court that the One Time 
	Special Payment was a form of vacation pay. The further 
	question is whether, as vacation pay, it was allocated to the 
	designated work week of June 29 through July 3, 1998. 
	To "allocate" means "to apportion for a specific purpose or to 
	particular persons or things." Webster's Third International 
	New Dictionary. Here, the One Time Special Payment was 
	apportioned by recipient and amount to persons who, but for 
	their inability to work the required prior and subsequent shifts 
	because of the layoff, would have been entitled to receive 
	Independence Week Shutdown and Holiday Pay in 1998 for 
	the week designated. Therefore, the Commission could 
	reasonably find, as it did, that the One Time Special Payment 
	was allocated to the week designated. On the standard of 
	review we are required by Tzangas to apply, we cannot find 
	that the Commission’s decision was unreasonable, unlawful, 
	or against the manifest weight of the evidence. 

{¶28} We agree with the Ashwell court that, under the facts of this case, the 
review commission could have reasonably concluded that the one-time special payment 
was allocated to the Independence Week shutdown and Independence Day holiday, 
thereby constituting remuneration for purposes of R.C. 4141.31(A)(5). 

{¶29} Appellants' reliance on Akzo Salt, Inc. v. Ohio Bur. of Emp. Serv. (1995), 
107 Ohio App.3d 567, does not dictate a different result. Under the facts of that case, the 
employer announced that its plant would be closed for approximately one month due to 
economic conditions and that, pursuant to a collective bargaining agreement, all laid-off 
employees would receive a lump sum payment for unused vacation pay. Some of the 
employees had previously scheduled their vacation for dates falling within the layoff 
period, while other employees had planned their vacation for after the layoff period. The 
court in Akzo Salt held that, as to the former group of employees, the reduction in 
unemployment benefits was lawful, as they expected to receive the lump sum payment 
during that time. As to the other employees, the court held that they had an expectancy 
of receipt of the monies at times other than the layoff period, constituting "accelerated 
payments to them of their vacation pay and as such did not constitute 'remuneration' 
within the meaning of R.C. 4141.01(M)[.]" Id. at 572. 

{¶30} Thus, as to payments the employer "unilaterally attempted to allocate" for a 
vacation benefit as remuneration for the period in which it was paid, even though those 
weeks had not been designated for receipt by the labor agreement, "no allocation was 
shown." Ashwell, supra, at ¶68. In contrast, in the instant case, there was evidence 
before the review commission that the MOU, which is without dispute a "labormanagement 
agreement, specifically allocated the payment to a designated week." Id. 

{¶31} We also find unpersuasive appellants' claim that the one-time payment was 
a "bonus." The court in Ashwell, supra, at ¶53, rejected this same argument, finding that, 
"per R.C. 4141.04(H)(2) a 'bonus' is a form of remuneration, [and] [t]herefore, payment of 
a bonus renders an employee, even one who is laid-off, ineligible for benefits because he 
is not then unemployed." Further, the case relied upon by appellants, Budd Co. v. Mercer 
(1984), 14 Ohio App.3d 269, 277, is distinguishable, as in that case the employees had 
the right to select their period of vacation or to receive payments without taking time off 
from work, and the payments received, upon an employee's request, "were not related to 
an ascertainable week during which appellants lost wages." Id. 

{¶32} Appellants further raise the contention that, if the payment actually 
constituted holiday pay, GM would have been required to pay claimants from its general 
revenue. Appellants maintain, however, that GM was "excused" from payment of its 
contractual obligation to the Joint Activities Fund, also known as the "Nickel Fund." 

{¶33} The court in Ashwell also addressed and rejected this argument, noting, 
"R.C. 4141.35(A)(5) takes no account of the source of vacation pay or allowances, so 
long as the amount is payable under the terms of a labor-management agreement and 
allocated to designated weeks." Ashwell, supra, at ¶70. Thus, the court reasoned, 
"[r]eliance on the fact that the payment is the product of a labor-management agreement, 
as it was here, demonstrates that questions such as the source, amount, or payment 
terms are matters committed to the negotiating process, not ones that affect the 
application of R.C. 4141.35(A)(5)." Id. Similarly, the review commission found that "[t]he 
circumstances which allowed the employer to recoup these monies via reduced 
contributions to another fund does not alter the nature of the payments." We find no error 
with the review commission's determination that the nature of the payment itself was not 
altered by the fact monies were diverted from the Nickel Fund. 

{¶34} Appellants also contend that the review commission erred in relying upon 
evidence in the form of information contained in flyers distributed by the union and 
describing the payments as Independence Week shutdown and Holiday pay. 

{¶35} At the outset, we note that appellants did not challenge, before the trial 
court, the issue of the review commission's reliance upon the flyer. In general, a 
reviewing court will not consider issues a party fails to raise before the trial court. State 
ex rel. Quarto Mining Co. v. Foreman (1997), 79 Ohio St.3d 78, 81. 

{¶36} We further note that appellants do not appear to challenge evidence that a 
local union representative distributed the flyer to union members. On this point, the 
Ashwell court, at ¶76, noted there was "no dispute that the flyer was issued by a UAW 
local to UAW members who were laid off and eligible for the One Time Special Payment 
prescribed by the MOU." As such, the court held that the statements in the flyer qualified 
as non-hearsay admissions of a party-opponent under Evid.R. 802(D)(2)(d), and the court 
viewed the admission of the flyer as an issue of weight and credibility, rather than 
admissibility. We agree, and find no reversible error. 

{¶37} Finally, we do not find persuasive appellants' assertion that the review 
commission failed, pursuant to R.C. 4141.46, to liberally construe R.C. Chapter 4141. 
Although unemployment compensation statutes are to be liberally construed, neither the 
agency nor the trial court has a duty to construe facts more favorably to either party. 
Dailey v. Admr., Ohio Bur. of Emp. Serv. (Jan. 22, 1987), Cuyahoga App. No. 52633. 
See, also, Kosky v. American Gen. Corp., Belmont App. No. 03-BE-31, 2004-Ohio-1541, 
at ¶20 ("The fact that a court must liberally construe a statute in favor of a claimant does 
not mean it must liberally construe the facts in a particular case in favor of the claimant."). 

Nor is a court, under the guise of liberal construction, to read into a statute something that 
cannot reasonably be implied from the language of such statute. Szekely v. Young 
(1963), 174 Ohio St. 213, 218. In the present case, we do not find that the review 
commission violated the principle of R.C. 4141.46 in its application of the statutes and 
regulations to the facts, and we agree with the trial court that the review commission's 
decision was not unreasonable, unlawful, or against the manifest weight of the evidence. 

{¶38} Based upon the foregoing, appellants' five assignments of error are 
overruled, and the judgment of the Franklin County Court of Common Pleas is hereby 
affirmed. 

Judgment affirmed. 
BROWN, P.J., LAZARUS and KLATT, JJ., concur. 
____________________