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In Sherwin-Williams Case, Tax Court Says Investment Income of VEBA Used to Pay Costs Is UBTI (PDF)
U.S. Tax Court 
[Opinion] Nov. 13, 2000 "[B]ecause of the limitation prescribed by sec. 512(a)(3)(E)(i), I.R.C., in determining for each year at issue the UBTI of [the trust] under sec. 512(a)(3)(A), I.R.C., the amount of investment income at issue may not be excluded as exempt function income." Sherwin-Williams Company Employee Health Plan Trust, Key Trust Company of Ohio, Trustee, vs. Commissioner of Internal Revenue, No. 21333-97 (115 T.C. 33, Nov. 9, 2000) MORE >> |
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