Kewanee Oil Co. v. C. I. R, 517 F.2d 1398 (3d Cir. 1975). · Go Syfert
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Kewanee Oil Co. v. C. I. R, 517 F.2d 1398 (3d Cir. 1975). Cases Citing This Book View Copy Cite
33 citation events (1 in the last 25 years) across 5 distinct courts.
Strongest positive: Elec. Arts, Inc. & Subsidiaries v. Comm'r, 118 T.C. No. 13 (Tax Ct. 2002)
Treatment trajectory · 1975 → 2026 · click a year to view as-of
1975 2000 2026
How cited ↗
Cited for
a WHTC “active conduct of a trade or business” case in which the 1921 Act predecessor of section 936 is described as having “laid the conceptual groundwork,” for, among other provisions, the WHTC provisionsno pin page on record · 2 citing cases listed
  • Elec. Arts, Inc. & Subsidiaries v. Comm'r, 118 T.C. No. 13 (Tax Ct. 2002).
    (a WHTC “active conduct of a trade or business” case in which the 1921 Act predecessor of section 936 is described as having “laid the conceptual groundwork,” for, among other provisions, the WHTC provisions)
  • Comm'r, 118 T.C. 226 (1970). 2 cites
    (a WHTC “active conduct of a trade or business” case in which the 1921 Act predecessor of section 936 is described as having “laid the conceptual groundwork,” for, among other provisions, the WHTC provisions)
Retrieving the full opinion text from the archive…
Kewanee Oil Company
v.
C. I. R
74-2268.
Court of Appeals for the Third Circuit.
Jun 17, 1975.
517 F.2d 1398
Published

517 F.2d 1398

Kewanee Oil Company
v.
C. I. R.

74-2268

UNITED STATES COURT OF APPEALS Third Circuit

6/17/75

T.C., 62 T.C. 728

AFFIRMED