-39-
We held in Estate of Gagliardi that the relation-back
doctrine does not apply where a check made payable to a
noncharitable donee is not cashed prior to the donor's death.
Id. at 1212.
However, in Estate of Metzger v. Commissioner, 100 T.C. 204
(1993), affd. 38 F.3d 118 (4th Cir. 1994), we found no reason for
refusing to apply the relation-back doctrine to noncharitable
gifts where the taxpayer is able to establish: (1) The donor's
intent to make a gift, (2) unconditional delivery of the check,
and (3) presentment of the check within the year for which
favorable tax treatment is sought and within a reasonable time of
issuance. Thus, giving due consideration of all the facts and
circumstances, we concluded that the checks in question in Estate
of Metzger were unconditionally delivered to the donees in the
year issued. Id. at 215.
In Estate of Metzger, unlike the case at bar, the donor was
alive at the time the checks were presented to the bank for
payment, the donor had sufficient funds in his account to pay the
checks, and the donees presented the checks for payment within
the year for which the favorable tax treatment was sought.
In the case at bar, decedent died before delivery was made
to the donees, decedent did not have sufficient funds in
her account to pay the checks, and the checks issued by decedent
were never presented to the bank for payment. Moreover, none of
the factors enumerated in Estate of Metzger that must all be
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