Vivos. A gift made from one or more persons, without any prospect of immediate death, to one or more others. 2. These gifts are so called to distinguish them from gifts causa-mortis, (vide Donatio causa mortise,) from which they differ essentially. 1. A gift inter vivos, when completed by delivery, passes the title to the thing so that it cannot be recovered back by the giver; … [Read more...]
GESTU ET FAMA
An ancient and obsolete writ resorted to when a person's good behavior was impeached. Lamb. Eir. 1. 4, c. 14. … [Read more...]
GIFT OVER
Where the intended recipient of a gift is either unavailable or refuses to accept a gift and appoints an alternate receiver. … [Read more...]
GESTUM
Lat. In Roman law. A deed or act; a thing done. Some writers affected to make a distinction between "gestum" and "factum." But the best authorities pronounced this subtile and indefensible. Dig. 50, 16, 58. … [Read more...]
GIFT TAX
The tax that is required to be paid as a result of giving gifts of a large amount of money. … [Read more...]