In Re Gem State Academy Bakery

The majority rely upon liberal construction in favor of exemptions from taxation, and uniformity of statutory construction and interpretation, and because the Unemployment Compensation statute as to exemptions is worded exactly as the Income Tax statute, hold the constructions given the income statute to the effect that it is the use made of the income and not its source which determines the right of exemption are to be applied to the Unemployment Compensation statute.

According controlling emphasis to the liberality of exemptions is contrary to the previous holding of this court, as shown by…