Legal Opinion
Sherwin Williams Co. Employee Health Plan Trust v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 23, 2003No. 01-1276PublishedCited by 6 opinions
1Opinion of the Court
OPINION
MOORE, Circuit Judge.
Sherwin-Williams Co. Employee Health Plan Trust (“Trust”) is a voluntary employees’ beneficiary association under 26 U.S.C. § 501(c)(9). As such, much of its income is tax-exempt, although 26 U.S.C. § 512(a)(3)(E) imposes limits on the amount of tax-exempt income the Trust can receive from its investments. This case requires us to determine whether investment income that a voluntary employees’ beneficiary association has spent on reasonable costs of administration during a year counts against the § 512(a)(3)(E) limit. The Tax Court found against the Trust and ruled…
2Cases cited5 opinions
- General Signal Corp. v. CommissionerUnited States Tax Court · 1994
- Jeanne Greene Snowa v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Phi Delta Theta Fraternity v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1990
- Leonard Charles Ekman Kaye Layne Ekman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1999
- Sherwin-Williams Co. Employee Health Plan Trust v. CommissionerUnited States Tax Court · 2000
3Cited by6 opinions
- Olmos v. HolderCourt of Appeals for the Tenth Circuit · 2015
- CNG Transmission Management Veba v. United StatesUnited States Court of Federal Claims · 2008
- Cng Transmission Management Veba v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Lapham Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Northrop Corp. Employee Insurance Benefit Plans Master Trust v. United StatesUnited States Court of Federal Claims · 2011
1 more not listed; retrieve them via the Exa API.