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CHARLES STEWART MOTT FOUNDATION v. U.S.

No. 90-2132.

938 F.2d 58 (1991)

CHARLES STEWART MOTT FOUNDATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 8, 1991.

Attorney(s) appearing for the Case

Randolph S. Perry, Bodman, Longley & Dahling, Ann Arbor, Mich.; and M. Kathleen O'Callaghan Hickey (argued), and Barnett Jay Colvin, Bodman, Long & Dahling, Detroit, Mich., for plaintiff-appellant.

Marlene Dayne, Asst. U.S. Atty., Office of the U.S. Atty., Flint, Mich.; Gary R. Allen, Acting Chief, Richard Farber, Mary F. Clark (argued), Janet K. Jones, U.S. Dept. of Justice, Appellate Section Tax Div.; and Stephen T. Lyons, Trial Atty., Tax Div., U.S. Department of Justice, Washington, D.C., for defendant-appellee.

Before KENNEDY and SUHRHEINRICH, Circuit Judges, and WELLFORD, Senior Circuit Judge.

KENNEDY, Circuit Judge.

Plaintiff appeals from the District Court's judgment dismissing its complaint seeking a tax refund. Plaintiff raises two issues. First, whether the District Court erred in determining that I.R.C. § 4945 requires a private foundation to report to the Internal Revenue Service ("IRS") the progress of a program-related investment ("PRI") for the life of such PRI. Second, whether the District Court erred in imposing an excise tax on plaintiff...

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