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Therefore, a gift is not considered complete until the donor has
parted with dominion and control so as to leave her with no power
to change its disposition. Estate of Metzger v. Commissioner,
100 T.C. 204, 208 (1993), affd. 38 F.3d 118 (4th Cir. 1994).
We turn to local law to determine whether decedent parted
with dominion and control over the funds in her checking account
such that she had no power to change their disposition. Estate
of Dillingham v. Commissioner, 88 T.C. 1569, 1575 (1987), affd.
903 F.2d 760 (10th Cir. 1990). In the District of Columbia, a
check is generally considered conditional payment. Daine v.
Price, 63 A.2d 767, 768 (D.C. 1949). Under the law of the
District of Columbia, in effect in 1992, "A check or other draft
does not of itself operate as an assignment of any funds in the
hands of the drawee available for its payment, and the drawee is
not liable on the instrument until he accepts it." D.C. Code
Ann. sec. 28:3-409(1) (1981).
In Estate of Metzger v. Commissioner, supra, we interpreted
an identical provision adopted in the State of Maryland.4
4In Estate of Metzger v. Commissioner, 100 T.C. 204, 209
(1993), affd. 38 F.3d 118 (4th Cir. 1994), we stated:
Md. Com. Law I Code Ann. section 3-409(1) (1992)
provides:
(1) A check or other draft does not of
itself operate as an assignment of any funds
in the hands of the drawee available for its
payment, and the drawee is not liable on the
(continued...)
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