This case involves a deficiency in gift tax determined by the Commissioner for the calendar year 1943 in the amount of $849.38.
The petitioner, by appropriate assignments of error, challenges the constitutionality of the statute under which the Commissioner proceeded. The specific constitutional questions presented are: (1) Does section 453 of the Revenue Act of 1942 (section 1000 (d) of the Internal Revenue Code) violate the due process clause of the Fifth Amendment...
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