Following up on my prior post, District Court Allows 1st Amendment Challenge to § 107 Parsonage Allowance to Proceed to Trial (May 24, 2010), Michael L. Gompertz (a retired IRS attorney) has published Lawsuit Challenges Income Tax Preferences for Clergy, 128 Tax Notes 81 (July 5, 2010). Here is the abstract:

In this article, the author argues that § 107 and § 265(a)(6)(B) are unconstitutional because they are narrow tax preferences for clergy that violate the First Amendment’s establishment clause. Taxpayers have standing to challenge these sections. In Freedom From Religion Foundation v. Geithner, a district court correctly denied the government’s motion to dismiss taxpayers’ claims that § 107 is unconstitutional, but incorrectly granted the motion to dismiss claims that § 265(a)(6)(B) is unconstitutional.

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