Newberry's Estate v. Commissioner

How courts have described this case

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

• stating that to avoid “constitutional infirmities,” courts cannot “ask about the centrality of beliefs or how important the religious mission is to the institution”
• stating a school is exempt if it is “affiliated with, or owned, operated, or controlled ... by a recognized religious organization” (emphasis added)
• applying a religious- employer exemption implied by the Supreme Court as a matter of constitutional avoidance to limit the reach of the National 40 Nos. 12-3841 & 13-1077 Labor Relations Act
• declining to apply deference where “interpretation of precedent, rather than a statute” was at issue, especially where that precedent was “based on constitutional concerns, an area of presumed judicial ... competence”
• considering whether a school “holds itself out to the public as religious”
• “[A]n exemption solely for ‘pervasively sectarian’ schools would itself raise First Amendment concerns—discriminating between kinds of religious schools.”

Source: CourtListener parenthetical corpus (CC0).