Judge Crabb is apparently friendly to folks who take a broad view of the Establishment Clause. She declared the National Day of Prayer unconstitutional (and probably will decide that Thanksgiving and Christmas should not be federal holidays at some point if given the chance), and she was reversed by the 7th Circuit Court of Appeals. But if the standing of the FFRF individuals is upheld, then pastors will have a problem because Section 107 is clearly friendly to religion. However under the Supreme Court test she cited the O’Connor test, the concept of religious neutrality has come in. Under that test you can’t discriminate against religious participation in universal government benefits, like school vouchers and free lunches to needy kids as long as you don’t require indoctrination with the use of those funds. The question here like all tax cases is of course the ever present, this is a tax case. This is where it gets interesting. Going back to Justice Roberts decision concerning Obamacare, a tax is a tax. Apparently, the 16th Amendment allowing the Government to tax income pretty much allows it to tax anything it wants including not having insurance. So, what if it exempts from income housing allowances for clergy and disability payments to Veterans. If Congress can tax something, they can choose not to tax something. The 16th Amendment gives Congress the power to lay taxes on income from whatever sources derived. Thus, Congress can pick and choose which incomes it wishes to tax even those that may be religious. So, interestingly enough, if this case goes to the Supreme Court, it may well be that the Obamacare ruling gives the Justices an out.