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MEMORANDUM OPINION
NIMS, Judge: The Lapham Foundation, Inc. (petitioner), is
an organization described in section 501(c)(3) and exempt from
taxation under section 501(a). Respondent determined that
petitioner is a private foundation as defined in section 509(a),
and petitioner brought this action, pursuant to section 7428, for
a declaratory judgment that it is a supporting organization
within the meaning of section 509(a)(3) and therefore not a
private foundation. The case was submitted on the basis of the
pleadings and the facts recited in the administrative record, the
latter of which are assumed to be true for purposes of this
opinion. See Rules 122(a), 217. The principal office of
petitioner at the time of filing the petition herein was located
in Northville, Michigan.
Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code, as amended, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
Background
The Laphams and Estate Storage
Charles P. Lapham was born on September 22, 1933, and Maxine
V. Lapham was born on October 14, 1934 (hereinafter individually
Mr. Lapham and Mrs. Lapham and collectively the Laphams). By
1991, the Laphams were involved in an enterprise known as Estate
Storage, Inc., a Michigan corporation. At that time, Estate
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Last modified: May 25, 2011