Mother, now deceased, had old private account that was hers and her mothers that was changed after grandmother's death to the my mother and her spouse. Mother had told her sister that she would eventually split that private amount with her sister, which her sister considers as inheritance instead of a gift. Now, my dad is attempting to give this gift but has been accused that the sister expected more. Also, the spouse is routing the gift via 2 family members in NC and then they are gifting to the sister in order to legally avoid the TN gift tax. Question: Will a notarized statement of the family that gives the final gifts stating that it is a gift on behalf of dad suffice to protect him from accusation of not ever giving the gift, if the sister even has grounds to insist on gift?