Bethania Ass'n v. Jackson

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that cemetery owned and operated by association of churches was not entitled to unemployment compensation tax exemption because services it provided \were the same as those of secular cemeteries\ and therefore its primary purpose was not religious
• stating the unemployment compensation act is remedial in nature and exemption provisions must be strictly construed with uncertainties resolved in favor of inclusion
• a “fundamental rule of statutory construction disfavors finding surplusage and requires courts to give each provision some reasonable meaning, if possible”
• as a general rule, courts should avoid interpretations that treat language as surplusage and should instead attempt to give meaning to all of the words used
• as a general rule, courts should avoid interpretations that treat language as surplusage and should instead attempt to give meaning to all of the words used
• unemployment compensation claim against nonprofit association of 14 Lutheran congregations that owned and operated cemeteries, in which court stated “exemption provisions are strictly construed with uncertainties resolved in favor of inclusion”

Source: CourtListener parenthetical corpus (CC0).