SHERWIN-WILLIAMS CO. v. U.S.

No. 03-3029.

403 F.3d 793 (2005)

SHERWIN-WILLIAMS COMPANY, Employee Health Plan Trust, Keybank, N.A. Trustee, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 13, 2005.


Attorney(s) appearing for the Case

ON BRIEF: Robert K. Olson, Michael T. Cummins, the Sherwin-Williams Company, Cleveland, Ohio, for Appellant. Gretchen M. Wolfinger, Kenneth L. Greene, United States Department of Justice, Washington, D.C., for Appellee.

Before: MARTIN and BATCHELDER, Circuit Judges; JORDAN, Senior District Judge.


OPINION

BOYCE F. MARTIN, JR., Circuit Judge.

Sherwin-Williams Company, Employee Health Plan Trust, Keybank, N.A. Trustee, appeals the district court's award of summary judgment in favor of the United States on the Trust's claim for a refund of claimed overpayment of federal income taxes. For the reasons that follow, and for those expressed in the district court's well-reasoned opinion, we AFFIRM.

I.

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