dissenting: Beginning with the 1913 Revenue Act and down to date Congress has disclosed a progressively liberal attitude in dealing with contributions to charity. This beneficent purpose should not be defeated by a strained and technical approach. Lederer v. Stockton, 260 U. S. 3. In my opinion petitioner has clearly established its right to deduct a very large part of the sum actually paid by it to charities within the taxable year.
Trammell and Matthews agree with this dissent.