Sherwin-Williams Co. Employee Health Plan Trust v. Commissioner, No. 01-1276 (6th Cir. 5/23/2003). Excerpt: Sherwin-Williams Co. Employee Health Plan Trust ('Trust') is a voluntary employees' beneficiary association [subject to Tax Code] 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 [VEBA] has spent on reasonable costs of administration during a year counts against [those limits].  MORE >>