Driscoll, et ux. v. Comr., 135 T.C. 557 (2010)

(court holds, in case of first impression, that amounts paid to minister by church that minister uses to buy a home and maintain it are not included in the minister's gross income even if they are also used on a second home; court noted that statutory words written in the singular "include and apply to several person, parties or things"; IRS did not question why the allowance was paid or its reasonableness).