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SHERWIN-WILLIAMS CO. EMP. HEALTH PLAN v. C.I.R.

No. 01-1276.

330 F.3d 449 (2003)

SHERWIN WILLIAMS CO. EMPLOYEE HEALTH PLAN TRUST, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed May 23, 2003.

Attorney(s) appearing for the Case

Robert K. Olson (argued and briefed), Michael T. Cummins (briefed), The Sherwin-Williams Company, Cleveland, OH, for Petitioner-Appellant.

Stuart L. Brown, Internal Revenue Service Office of Chief Counsel, Washington, DC, Kenneth L. Greene (briefed), Annette Wietecha (argued and briefed), US. Dept. of Justice Appellate Section Tax Div., Washington, DC, for Respondent-Appellee.

Before MOORE and GIBBONS, Circuit Judges; COHN, Senior District Judge.

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...

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