Engel v. Clapper

How courts have described this case

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

• retaining wooded land as buffer from surrounding development was exempt religious purpose
• property preserved in its natural state “to allow communication with God in solitude” was exempt
• “While a statute creating a tax exemption should be strictly construed against those seeking the benefit of the exemption, the interpretation should not be so narrow and literal that it defeats the exemption’s settled purpose.”

Source: CourtListener parenthetical corpus (CC0).