Evidence of Gift Shown
Money loaned by the wife to her husband’s corporation was a gift rather than a loan since the wife testified that she considered that transfer of funds a loan, but there was conflicting testimony as to whether she had ever discussed with the husband the matter of repayment, and she requested no security whatsoever for the transfer. In re Didier
Petitioner did sustain her burden in proving that ex-husband’s deposits into I.R.A. account were gifts, as he testified at length to his intent and knowledge that the money would go into petitioner’s I.R.A. account and would be in her5 sole control and the fact that the respondent made the gift for tax purposes was of no consequence. In re Weiler
The finding of the trial court that real property held by the respondent subject to his obligation to care for the grantor was a gift to respondent and was non-marital property had ample support in the record and was not against the manifest weight of the evidence. In re Bentley