Labels:book | reckoner | sky OCR: CONSTITUTIONAL AND STATUTORY PROYISIONS INVOLVED In addition to the statutes and regulations set forth by Petitioner the following constitutional and statutory provisions are directly involved in the case The Due Process Clause ot the Fifth Amend Iment the Constitution, which provides that "[n]o person shall be deprived of properi without cue process of law Section 501{b} of the Revenue Act of 1932. 47 Stat 245 ("Gift Tax Act' Of "Act", which provides that "[t]he tax shall not apply transi fer made on or before the date ot enactinent of this ACt [June 1932]. Br." refers tr Petitioner's on the merits, "Pet. refer: to the petition FOT DI certiorari, "PA refers to the appendix the petition, BT OPP refers to Respondents prie in opposition, to the joint appendix and RA refers to the appendix r ...
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