The 11th Circuit Court of Appeals has reversed a Tax Court decision and held that the “parsonage allowance” provision of the Tax Code, which permits a minister to exclude from taxable income a “rental allowance” paid as part of compensation to rent or provide a home, applies only to one home and not to multiple residences. Phillip A. Driscoll, an ordained minister working for Phil Driscoll Ministries, Inc., claimed the parsonage allowance on his joint tax return for both his principal residence and a lake home. The Tax Court, by a vote of 7-6, allowed the exclusion of the allowance for both properties. In a per curiam opinion, the 11th Circuit has reversed. Section 107(2) of the Tax Code...