ESTELLE BROUSSARD v. COMMISSIONER OF INTERNAL REVENUE, 16 T.C. 23 (1951) ESTELLE BROUSSARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 26850.United States Tax Court. Promulgated January 9, 1951. Petitioner is a member of the Sisters of the Holy Cross whose headquarters is at Notre Dame, Indiana. She is one of the nine beneficiaries of […]