Joseph’s aunt sent him $5,000 as a gift. Later, she sent a letter stating that upon her death the money was to be distributed among Joseph and his brothers and sisters. After the aunt died, Joseph kept the money and was sued. Joseph defended himself by claiming that a valid gift of the money occurred before the letter was sent, so the letter is of no legal significance. Is Joseph correct? (In re Gordon’s Will, 27 N.W.2d 900, Iowa)