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SHERWIN-WILLIAMS CO. v. COMMISSIONER

Docket No. 21333-97.

115 T.C. 440 (2000)

SHERWIN-WILLIAMS COMPANY EMPLOYEE HEALTH PLAN TRUST, KEY TRUST COMPANY OF OHIO, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 9, 2000.

Attorney(s) appearing for the Case

Michael T. Cummins and Robert K. Olson, for petitioner.

Mark L. Hulse, for respondent.

OPINION1

CHIECHI, Judge:

Respondent determined the following deficiencies in the Federal income tax (tax) of The Sherwin-Williams Co. Employee Health Plan Trust (trust):


     Year                                     Deficiency

     1991 ................................      $489,941
     1992 ................................       339,924

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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