In Re: The Estate of Merle Halliburton Neal Myers v. Farmers & Merchants Bank Corp., Inc. Brooksie Byers, Douglas Myers, James Myers

After the death of their elderly mother, her sons discovered that the decedent's stepson and his wife had used a power of attorney to transfer the funds from the decedent's $20,000 CD to themselves. The decedent's son filed a petition to have the money restored to her estate. The trial court held that the CD was a valid inter vivos gift from the decedent. We reverse, because there is no evidence in the record that such a gift was ever made.