Decree reversed, on the law and the facts, with costs payable by respondent personally, petition reinstated, and matter remitted to the Surrogate's Court, Westchester County, for entry of a decree in accordance herewith.
The burden of proving a valid gift causa mortis as against an estate is upon the purported donee, who must establish all the elements of such gift by clear, convincing and satisfactory evidence (Matter of Korman,
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