PHOENIX — Jee Young Lee birdied three of the last four holes to take a one-stroke lead over Ai Miyazato on another hot day at the LPGA Founders Cup on Friday.
Lee had a bogey-free 8-under 64 to reach 15-under 129 and break the tournament 36-hole record of 12 under set by Angela Stanford in 2011. She played in the morning before the temperature climbed into the low 90s. Miyazato, the first-round leader, bogeyed her final hole for 67.
Tampa's Cindy LaCrosse (68) was at 6 under. Missing the cut of 2 under were Tampa resident Kristy McPherson (74) at 1 under and Seminole's Brittany Lincicome (73) at 4 over.
Champions: David Frost shot 8-under 63 for a one-stroke lead over Fred Couples after the first round of the Toshiba Classic at Newport Beach, Calif.
Garcia loses tax case: Sergio Garcia must pay additional taxes on endorsement income he claimed was exempt, the U.S. Tax Court ruled, saying too much of the money was attributed to payment for his image. Garcia, 33, argued that 85 percent of his income from a deal with TaylorMade Golf Co. stemmed from image-derived royalty payments shielded from U.S. taxes because they flowed through a Swiss business entity and the Spaniard is a resident of Switzerland. The court ruled that 65 percent stemmed from royalties.