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LAPHAM FOUNDATION, INC. v. C.I.R.

No. 03-1229.

389 F.3d 606 (2004)

LAPHAM FOUNDATION, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: November 18, 2004.

Attorney(s) appearing for the Case

ARGUED: James C. Thomas III, Husch & Eppenberger, Kansas City, Missouri, for Appellant. Francesca Ugolini, United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: James C. Thomas III, Husch & Eppenberger, Kansas City, Missouri, for Appellant. Francesca Ugolini, Kenneth L. Greene, United States Department of Justice, Washington, D.C., for Appellee.

Before: DAUGHTREY and SUTTON, Circuit Judges; COOK, District Judge.

DAUGHTREY, Circuit Judge.

The petitioner, Lapham Foundation, Inc., appeals from a Tax Court judgment classifying it as a private foundation under 26 U.S.C. § 509(a)(3). The Tax Court based its decision on a finding that the Foundation did not meet the "integral part" test set forth in 26 C.F.R. § 1.509(a)-4(i)(3). On appeal, the Foundation argues that it does meet the requisite test and is therefore a supporting...

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