Gifting

The Law of Frying Pans Making Your Gifts Cook ‘Tis the season for giving and receiving gifts.  So here ‘tis your first gift of the season:  a primer on the law of gifts. What Is Considered A Gift? Simply stated, a gift is a voluntary transfer of property made gratuitously.  There is, of course, a bit more to it. The owner has to intend to give the property, the property has to be delivered,...