Decedent held 10 savings accounts in which respondent, his mother, was named guardian. On December 3, 1981, after having turned 18, decedent changed the names of the accounts so that instead they were in his name and the name of petitioner, his father. The phrase "EITHER TO DRAW AND THE SURVIVOR" was stamped on each account. However, the words "2 SIGNATURES NEEDED FOR WITHDRAWAL" were also typed and underlined in red on each account. Thereafter...
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