Hunter Taylor lived with Hattie Smith. Taylor rented a safe-deposit box at the Crown Center Bank in the name of Hattie Smith and gave her both keys to the box. Smith signed a card that authorized and directed the bank to allow Hunter Taylor to enter “my box” at any time. On several occasions, Taylor borrowed the keys to the box without explanation and then returned them to Smith. Smith claimed that Taylor told her he had put money in the box for her. 

Smith did not see Taylor put any money in the box, and none was put in the day the box was rented. Taylor was murdered, and at the time of the murder he had both of the keys to the box in his possession. Smith had the box opened by the bank, and $8,000 was found in it. The administrator of Taylor’s estate claimed the money was for the estate. Smith claimed that the money was a gift to her. Had Taylor made a valid gift of money to Smith?