233 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN 234 "hi1 prop8Pty Within th0 j~i4diOtlO4 Of thl8 etate, real or per4ona1, oorPorat4 or lneorporat4, and any lntereet therein, lnoludingl. . ., or gifta aado or intended k, take lffeo tin poreee- eion or enjoymnt after the deetb of the grantor or donor, ehall, upon pareing to or for the uoo of my pertson, oorporatlon, or aeoociation, be aub- jeot to e,tax for the bemilt or the >tate*e @en- era1 Reronuo Fund, in uooordanoe with the follow- ing olaeaifi0atlon. . .I In order to determln~ the lntereet of the mother and drughter in the bank 4ooount prior to the death OS th4 saother,the intention OS purtfee 14 the foremoet oomldera- tion. 'a'8are unable to find vhero my joint teneney ir oreat4d, despite the faot that th4 8UrTltOr beaome4 entitled to all of the money in the bank. Under the faotr ia thl8 oaee, either the aother or tha daughter oould hare drawa oheok8 4qua~-ih amount to the full mount ranrainingin the v benk aooou@t and therrbr ueo all Or the money to her own indlrldu41 b4netlt and dortroy whatever lnterert the othrr nay hero had in th4 m~aor. All of the Monet wan Plaoed ln the bw aooortntby tb mothar. Without atbinptla$ to (liveen$ name to the Pntereat of tha parties, it 18 ow opinion that in truth and In iaot the .mther wa4 surely plaoi.n& ame In the bank aooouut in the mm4 of hsreelf of her Baughter, upon rvhloh either ehe and her dau&ter oould draw ohecke rhea either 02 them dealred to do 80. We be- lieve that tko daugbtor reoelved no vested Lntereet in tha memy at the time the mother deposited the came, but rather ereh tise the daughter drew a shook against the aoaount them wae a &ift from the mother to the daughter at that tlma or the amount or the ohaok. we bolleve turthor that It wa8 the lntuatlon oi the nother that upon her death the remaining money ln the bank aooaunt 8hWa 6~ to the daughter for her own uee and benoflt end po4a44slon wlthout the n4O44slt~ or probato prooradlage isinferenoa to ouch money. It 14 our opinion, therefore, that any amuut whioh the daughter drew bl oheok upon said aoeount prior to the death of the ;rotherw&4 a $Fit which took effe6t In en- joyaant and poss484lon a4 of the tlma that euoh ohe$k wae 235 drawn and the aan4 ia thereiore not aubfeot to the Taxao iiiQ4rltence tar.is our opinion, It howwer, t&t the a- awnt rmaining in the bank aooout at the t1.m of the death of the &other now purr08 to the daughter in i)04444- sion and rn;oymmt ae a girt fmr the mther Lntonding to take affeot d-tar the trx)thar'ederth. Therefore, euoh ull wunt ie taxabLe ~i~detthe Texcneinharftanoe t4x law aa quoted sugra. Your4 very truly