foul tip - rule question

[newump]

2 outs. 2 strikes on B1. pitch bounces in the dirt, then B1 swings and tips the ball directly back to F2's glove, where F2 catches it. foul tip batter out? is this also a dropped 3rd strike situation. does F2 need to tag the batter or throw to first. a friend, who has twice been to ump school, believes that F2 must tag the batter or throw to first. he insists that he covered this exact sit while at school. most of the rest of the group opposed his ruling.
thoughts?
thx.