Estate of Farrell v. Commissioner

OPINION.

Opper, Judge:

The issue of fact which according to petitioners is dispositive of the primary question has been covered by our findings of fact. We can not conclude from the evidence that petitioners have borne their burden of showing that, by the change in the form of the notes or any other definitive action, decedent intended to or did relieve her son from his liability for the indebtedness which they represent. We are unable to find that kind of primary evidence of a gift — a direct transaction between donor and donee — which is necessary, see Blanche S. Ross, 28 B. T. A. 39, and…