Distinguished from gift inter vivos.

- Gifts inter vivos and gifts causa mortis differ in nothing except that the latter are made in the expectation of death, become effectual only on the death of the donor, and may be revoked. Philpot v. Temple Banking Co., 3 Ga. App. 742, 60 S.E. 480 (1908).

Chief distinction between a gift inter vivos and a gift causa mortis is that a gift causa mortis while immediately passing a revocable, contingent interest, must be intended to pass the absolute title only in the event of death. As a consequence, it is the general rule that a gift causa mortis may be revoked at any time during life at the option of the donor; and the donor's recovery from the particular illness or escape from the peril, in contemplation of which the gift was made, will of itself operate as a revocation. Cannon v. Williams, 194 Ga. 808, 22 S.E.2d 838 (1942).

Revocable contingent interest in property.

- Gift causa mortis carries an immediate though revocable contingent interest in the property, as distinguished from absolute title. The full title is intended to pass only in case of death. Higgs v. Willis, 205 Ga. 857, 55 S.E.2d 372 (1949).

Donor must be in last illness.

- If personal property be delivered by the owner to another for a third person with the intention of making a gift causa mortis at a time when the donor is not in the donor's last illness, this, without more, would not be sufficient to effectuate the gift; but if the donor, while in the donor's last illness and conscious of the approach of death, reaffirms the gift, and requests the person receiving the property to retain possession and deliver to the intended donee after the donor's death, this would be the equivalent of a new delivery, taking effect from the time such request was made. Sorrells v. Collins, 110 Ga. 518, 36 S.E. 74 (1900).

Transaction which did not occur during the last illness or while the deceased was in peril of death does not meet the requirements of a gift causa mortis. Guest v. Stone, 206 Ga. 239, 56 S.E.2d 247 (1949).

Gifts must be absolute only in event of death.

- Gift causa mortis must be intended to be absolute only in the event of death. Southern Indus. Inst. v. Marsh, 15 F.2d 347 (5th Cir. 1926), cert. denied, 273 U.S. 747, 71 L. Ed. 872, 47 S. Ct. 449 (1927).

Alleged debt forgiveness was not a gift in contemplation of death if the gift was intended to be immediate. Harrison v. Martin, 213 Ga. App. 337, 444 S.E.2d 618 (1994).

Delivery provable by circumstantial evidence.

- Though the delivery of the article allegedly given must be proved, it may be proved by circumstantial as well as by direct evidence. Salmon v. McCrary, 71 Ga. App. 262, 30 S.E.2d 444 (1944).

Delivery to third person valid.

- In order to constitute a valid gift of personalty made by one in view of impending dissolution, it is not necessary that there should be a delivery of the property to the donee personally; but such a delivery may be effected and the gift rendered valid by a delivery to a third person in trust and for the benefit of the donee. Sorrells v. Collins, 110 Ga. 518, 36 S.E. 74 (1900).

Gift in writing not testamentary in character.

- Expression in writing transferring title to the trustee of the donee, which made the gift conditional on the donor's death, and which is but an expressed statement of this essential element of a gift causa mortis as distinguished from a gift inter vivos, did not render the writing testamentary in character. Whether express or not, such a condition is always implied under the very definition of a gift causa mortis, as generally recognized and as expressed in this statute. Cannon v. Williams, 194 Ga. 808, 22 S.E.2d 838 (1942) (see O.C.G.A. § 44-5-100).

Delivery of a certificate of deposit constituted a valid gift causa mortis. Philpot v. Temple Banking Co., 3 Ga. App. 742, 60 S.E. 480 (1908).

Purported transfer of certificates of deposit not valid gift causa mortis.

- Trial court did not err by holding that the purported transfer of certificates of deposit did not constitute a valid gift causa mortis since the only evidence submitted by defendants that the decedent intended to transfer the certificates to the defendant were the signature cards and the defendant's testimony. NeSmith v. Ellerbee, 203 Ga. App. 65, 416 S.E.2d 364 (1992).

Check as gift causa mortis.

- Check payable to the donor or bearer is capable of being made a gift inter vivos or causa mortis, and that in such gifts a mere delivery of the check, accompanied by proper words of gift, is sufficient; and it is not necessary, in order that the gift may be complete, that the check shall be presented for payment before the death of the donor. Philpot v. Temple Banking Co., 3 Ga. App. 742, 60 S.E. 480 (1908).

Life insurance policy.

- General rule is that a policy of insurance on the life of a donor may be made the subject of a gift in the same manner as any other chose in action. Higgs v. Willis, 205 Ga. 857, 55 S.E.2d 372 (1949).

Realty cannot be the subject of a gift causa mortis. Salmon v. McCrary, 71 Ga. App. 262, 30 S.E.2d 444 (1944).

Conveyance not a gift causa mortis.

- Conveyance was not a gift causa mortis under O.C.G.A. § 44-5-100(a) when a promissory note executed by grantees in favor of a decedent indicated that the debt was to be forgiven upon the decedent's death. The consideration was bargained for and paid to the decedent until the decedent's death; neither a security deed nor the note made any mention of a gift; and the grantees would have been obligated to continue paying on the note had the decedent not died. Mize v. Woodall, 291 Ga. App. 349, 662 S.E.2d 178 (2008).

Cited in Poullain v. Poullain, 79 Ga. 11, 4 S.E. 81 (1887); Cowdrey v. Barksdale, 16 Ga. App. 387, 85 S.E. 617 (1915); Bank of Adel v. Hutchinson, 18 Ga. App. 418, 89 S.E. 492 (1916); Moore v. Tiller, 61 F.2d 478 (5th Cir. 1932); Drake v. Wayne, 52 Ga. App. 654, 184 S.E. 339 (1936); Thomas v. Lockwood, 198 Ga. 437, 31 S.E.2d 791 (1944); Swann v. Morris, 212 Ga. 460, 93 S.E.2d 673 (1956); Abney v. West, 101 Ga. App. 450, 114 S.E.2d 149 (1960).

Am. Jur. 2d.

- 38 Am. Jur. 2d, Gifts, §§ 5, 9, 12, 39.

C.J.S.

- 38 C.J.S., Gifts, §§ 45, 47.

ALR.

- Gift of debt of third person not evidenced by commercial instrument, 14 A.L.R. 707.

When transfer deemed to be one in contemplation of death, within the meaning of the inheritance tax laws, 21 A.L.R. 1335; 41 A.L.R. 989; 75 A.L.R. 544; 120 A.L.R. 170; 148 A.L.R. 1051.

Delivery of bill or note of third person by way of gift, 25 A.L.R. 642.

Validity of gift causa mortis as affected by donor's intention to transfer all his property, 90 A.L.R. 366.

Necessity of delivery where subject of gift is already in possession of donee at time of declaration of gift, 103 A.L.R. 1110.

What institutions or gifts are within statutes declaring invalid bequests for charitable, benevolent, religious, or similar purposes, if made within a specified period before testator's death, or prohibiting, or limiting the amount of, such bequests, 111 A.L.R. 525.

May proof of delivery essential to gift rest upon subsequent declarations of donor, 124 A.L.R. 1391.

Delivery of key to safe-deposit box or other receptacle as sufficient to consummate gift of contents, 127 A.L.R. 780.

Time as of which rate of tax applicable to transfer in contemplation of death, or to take effect on death, is determined, 5 A.L.R.2d 1065.

Transfer by inter vivos trust of insurance policies upon settlor's life as in contemplation of death for tax purposes, 17 A.L.R.2d 787.

Nature and validity of gift made in contemplation of suicide, 60 A.L.R.2d 575.

Creation of joint savings account or savings certificate as gift to survivor, 43 A.L.R.3d 971.

Delivery of personalty to third person with directions to deliver to donee after donor's death as valid gift, 57 A.L.R.3d 1083.

Unexplained gratuitous transfer of property from one relative to another as raising presumption of gift, 94 A.L.R.3d 608.