INTENTION IS KEY
NEVER OBLIGATORY
Determining whether or not there is a gift may at times be difficult to determine with certainty. A gift is “an act of liberality” and “it is never obligatory”, said the Supreme Court in Tuzon v. Court of Appeals, 212 SCRA 739, 745 (1992). It must proceed from a “detached and disinterested generosity” or “out of affection, respect, admiration, charity or like impulses”. Commissioner v. Lo Bue, 351 U.S. 243, 246, Robertson v. US, 343 U.S. 714