Money or property given by a father to his child or presumptive heir, or expended by the former for the latter*s benefit, by way of anticipation of rlie share which the child will inherit in the father’s estate and intended to be deducted therefrom. It is the latter circumstance which differentiates an advancement from a gift or a loan. Grattan v. Grattan, 18 III. 107,. G5 Am. Dec. 720; Beringer v. Lutz, 1.88 Pa. 304, 41 Atl. 043; Daugherty v. Rogers, 119 Ind. 254, 20 N. E. 779. 3 L. R. A. 8-17; Hattersley v. Bissett. 51 N. J. Eq. 597, 20 Atl. 187, 40 Am. St. Rep. 532; Chase v. lowing, 51 Barb. (N. Y.) 597; Osgood v. Breed, 17 Mass. 350; Nicholas v. Nicholas, 100 Va. GOO, 42 S. E. 009; Moore v. Freeman. 50 Ohio St. 592, 35 N. E. 502; Appeal of Porter, 94 Pa. 332; Bissell v. Bissell, 120 Iowa, 127, 94 N. W. 405; In re Allen’s Estate, 207 Pa. 325, 5G Atl. 928. Advancement, in its legal acceptation, does not involve the idea of obligation or future liability to answer. It is a pure and irrevocable gift’made by a parent to a child in anticipation of such child’s future share of the parent’s estate. Appeal of Yundt. 13 Pa. 580, 53 Am. Dec. 490. An advancement is any provision by a parent made to and accepted by a child oiit of his estate, either in money or property, during his life-time, over and above the obligation of the parent for maintenance and education. Code Ga. 1882. 5 2579. An “advancement by portion,” within the meaning of the statute, is a sum given by a parent to establish a child in life, (as by starting him in business,) or to make a provision for the child, (as on the marriage of a daughter.) L. R. 20 Eq. 155.
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