Are Litigation Expenses Generally Defined As Statutory Fees Which Can Be Taxed ?

In Williamson v. Ameritech Corporation, 81, Ohio St.3d 342, 1998-Ohio-347, 1998-Ohio-625, 691 N.E.2d 288, the Supreme Court explained that the categories of litigation expenses that comprise costs are limited and that they are "generally defined as the statutory fees to which officers, witnesses, jurors and others are entitled for their services in an actions and which the statutes authorize to be taxed and included in the judgment". The Court determined that the court reporting expenses incurred at a pretrial deposition are not recoverable as costs since there was no statutory authority to tax such an expense as costs to be recovered by the prevailing party pursuant to Civ.R. 54(D).