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Metzger was still alive when the checks were paid by the drawee.
In addition, the checks were deposited before the end of the year
and cleared the drawee bank immediately after the New Year
holiday. Therefore, we found Estate of Gagliardi v.
Commissioner, supra, factually distinguishable and held that the
payment of the checks by the drawee in January related back to
the time the checks were deposited in December. Estate of
Metzger v. Commissioner, supra at 214-215. In extending the
relation-back doctrine to noncharitable gifts, we stated:
We see 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. * * * [Id. at 215.]
In claiming that the relation-back doctrine is applicable to
noncharitable gift checks paid after the donor's death,
petitioner relies upon our opinion in Estate of Metzger v.
Commissioner, supra. We do not find the quoted portion of our
opinion in Estate of Metzger applicable where the donor dies
prior to the payment of the checks. The Court of Appeals for the
Fourth Circuit, affirming our decision in Estate of Metzger,
recognized the important distinction between the facts of that
case and those in McCarthy v. United States, supra, and Estate of
Gagliardi v. Commissioner, supra, stating:
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