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ESTATE OF OEI TJONG SWAN v. COMMISSIONER OF INT. REV.

No. 243, Docket 24397.

247 F.2d 144 (1957)

ESTATE OF OEI TJONG SWAN, Oei Ing Tjhing, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 29, 1957.

Attorney(s) appearing for the Case

Harry J. Rudick and Mason G. Kassel, New York City (Lord, Day & Lord, New York City, of counsel), for petitioner.

Charles K. Rice, Assistant Attorney General, Hilbert P. Zarky and L. W. Post, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before CHASE, HINCKS and LUMBARD, Circuit Judges.

LUMBARD, Circuit Judge.

The issue in this case is whether assets in bank accounts in this country in the name of two foreign family foundations are includible in the estate of the nonresident alien who founded and controlled them, and who, at the time of his death, was not engaged in business in the United States, under § 862(b) of the Internal Revenue Code of 1939 (now Internal Revenue Code of 1954, § 2104 (b), 26 U.S.C.A. § 2104(b)), or whether the...

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