Lapham Foundation, Inc. - Page 21




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               Detroit Area Council, specifically the troops in                       
               Northville, Michigan. [Exhibit references omitted.]                    
          Petitioner also alleges to have provided $10,000 to the First               
          Presbyterian Church of Northville in 2000.  Petitioner elsewhere            
          states that neither the proposal concerning the Boy Scouts nor              
          the offer to convert the promissory note to demand note was acted           
          upon.                                                                       
               Respondent objects to factual assertions purportedly derived           
          from the amended articles and bylaws.  In this connection,                  
          respondent emphasizes that the record does not establish that the           
          proposed changes were formally implemented, nor does it show the            
          financial wherewithal of petitioner to support additional                   
          beneficiaries at the level alleged.                                         
               Rule 217 governs procedural matters relevant to disposition            
          of actions for declaratory judgment.  Paragraph (a) of Rule 217             
          provides:                                                                   
                    Disposition of an action for declaratory judgment,                
               which does not involve either a revocation or the                      
               status of a governmental obligation, will ordinarily be                
               made on the basis of the administrative record, as                     
               defined in Rule 210(b)(10).  Only with the permission                  
               of the Court, upon good cause shown, will any party be                 
               permitted to introduce before the Court any evidence                   
               other than that presented before the Internal Revenue                  
               Service and contained in the administrative record as                  
               so defined. * * *                                                      
          The referenced Rule 210(b)(10), as germane herein, defines the              
          administrative record to include the request for determination;             
          all documents, protests, and related papers submitted to the IRS;           






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Last modified: May 25, 2011