Bob Woodward wrote a book in 1979 called The Brethren, which purported to be an inside look into the Supreme Court. Woodward noted that the Court hates to hear tax cases, which often lack a broad social or constitutional focus.
I suspect the 12 courts of appeals, one level below the Supreme Court, also dislike tax cases. But the Seventh Circuit got a good one with the minister’s housing allowance.
Section 107 of the Internal Revenue Code excludes from income a payment made to a Minister of the Gospel for a housing allowance. If the formalities are satisfied, some of the minister’s pay can be designated for things like property taxes, mortgage interest and principal, and utilities and repairs. This designated amount is not taxed.