# Old Colony Trust Co. v. Commissioner > United States Board of Tax Appeals · October 29, 1935 · 33 B.T.A. 311 URL: https://www.frixlaw.com/law-library/cases/4495843 ## Case - **Full name:** OLD COLONY TRUST COMPANY, TRUSTEE UNDER AN INDENTURE OF TRUST OF PAUL WILDE JACKSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 29, 1935 - **Citations:** 33 B.T.A. 311; 1935 BTA LEXIS 771 - **Precedential status:** Published - **Opinion:** Dissent by Akundell - **Judges:** Akundell, Smith, Agree, Trammell, Murdock - **Cited by:** 1 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4495843 ## Opinion text Akundell, 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495843. Public record. Not legal advice.