Kewanee Oil Company v. C. I. R517 F.2d 1398 3rd Cir.1975Check TreatmentCheck Treatment517 F.2d 1398 Kewanee Oil Companyv.C. I. R. 74-2268 UNITED STATES COURT OF APPEALS Third Circuit 6/17/75 T.C., 62 T.C. 728 AFFIRMED