ESTATE OF OEI TJONG SWAN, Oei Ing Tjhing, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 243, Docket 24397.United States Court of Appeals, Second Circuit.Argued May 7, 1957. Decided July 29, 1957. Page 145 Harry J. Rudick and Mason G. Kassel, New York City (Lord, Day Lord, New York City, of counsel), for petitioner. […]