PER CURIAM:
The Commissioner of the Internal Revenue Service appeals the decision of the Tax Court allowing taxpayers to apply the parsonage allowance income exclusion of Internal Revenue Code § 107(2) to multiple houses. For the following reasons, we reverse the Tax Court.
The facts of this case are straightforward and uncontested. From 1996 to 1999, taxpayers Philip A. Driscoll and Lynne B. Driscoll owned more than one residence—a principal residence...
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