Where the plaintiffs were never actually denied a tax benefit, they lacked standing to sue under U.S. Constitution’s establishment clause. The 7th U.S. Circuit Court of Appeals reversed a decision by U.S. District Judge Barbara B. Crabb, Western District of Wisconsin. The federal tax code’s parsonage exemption allows a minister to receive tax-free housing from his church. The housing is tax-free whether the church provides it directly or indirectly. The tax exemption makes clerical housing distinct from …