After a silence of the better part of two decades, the U.S. Tax Court issued two important decisions late in 2002, Cuddeback v. Comr, T.C. Memo. 2002-300, and Lapham Foundation, Inc., v. Comr, T.C. Memo 2002-293. In both cases, the Tax Court ruled that foundations failed to meet the “integral part†tests relating to “Type […]
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