Category: Gifts

A promise or a gift, which is not supported by consideration, does not create an enforceable obligation

The recipient of the alleged gift must show by clear, cogent and persuasive evidence that the donor intended to make a gift


The undue influence test for inter vivos transfers

A valid and irrevocable gift

A stated intention to leave property to a child does not constitute an enforceable contract

A spouse’s conveyance of a home, during the marriage, that the spouse had exclusively owned before the marriage

There is a presumption on death in favor of survivorship rights to the joint bank account holder unless there is clear and convincing evidence of a different intention at the time the account is created

A gift will be subject to distribution if it was used to finance the marital lifestyle, or it was placed in an account which regularly received deposits of income and earnings from the party’s employment or received deposits of other non-exempt monies

There is a presumption that a gift made by a decedent during his life is taxable as a testamentary substitute if the same was made in contemplation of death or is intended to take effect in possession or enjoyment at or after such death