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They met with lawyers, bankers, and investment managers, including Donald J. Puglisi was a professor of business and finance at the University of Delaware, the founder and owner of an investment management and services firm (Puglisi and Associates), and a member of the board of directors of many investment companies and Delaware subsidiaries of foreign corporations. While transactions that occur between related companies require close scrutiny to ensure that they have substance as well as form (and that they are valued at levels neither artificially inflated nor deflated because of the interrelated nature of their ownership), the fact that Sherwin-Williams owned the stock of the subsidiaries does not mean that the reorganization had no economic substance or effect on its business. Instead, it had nonexclusive and time-limited licenses to most but not all of them. The determination whether an expenditure satisfies the requirements for deductibility under § 162 is a question of fact. His expertise was principally in business management, portfolio management, and corporate finance. The new owners of the marks were free, under their amended bylaws, to enter into licensing agreements with companies other than Sherwin-Williams without shareholder approval, and the subsidiaries did so. Lee, for the Massachusetts Tax Coalition, amicus curiae, submitted a brief. Commissioner of Internal Revenue, 157 F.3d 231 (3d Cir.1998); interest paid on contrived loans, see Knetsch v. After a protracted evidentiary hearing, the board found that Sherwin-Williams had not sustained its burden of establishing its entitlement to an abatement, and that the commissioner had properly disallowed the deductions on three alternative grounds: (1) the transfer and license back of the marks was a sham and could be disregarded under the “sham transaction doctrine”; (2) the royalty payments were not deductible as ordinary and necessary business expenses when there was no valid business purpose justifying the expense; and (3) G. The board also affirmed the elimination of the interest expense deduction based on the commissioner's contention that Sherwin-Williams should never have paid the royalties that generated both the need to borrow money from SWIMC, and the source of the funds loaned to it. Conway Ivy, a vice-president and then treasurer of Sherwin-Williams, served as the second board member. Donald Puglisi, who was not affiliated with Sherwin-Williams, served as the third member. Gordon Stewart, a partner in the Delaware office of Duane, Morris, & Heckscher (who had been retained as corporate counsel to the subsidiaries), was elected secretary of both companies. After the purchase and completion of construction, the company became liable on the permanent financing loan for the building, which was secured by an assignment of the bank's lease. Our society is so focused on love and the idea of dating, that we all feel so constantly pressured to quickly get ourselves into a relationship.

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Their boards of directors first met on February 1, 1991, in Delaware.

It was incorporated under the laws of the State of Ohio, and has its principal place of business in Cleveland.