Court of Appeals of North Carolina December 29, 1971, 718SC634 (Korschun v. Clayton)

MORRIS, Judge.

The sole question presented by this appeal is this: Is property which is the subject of a gift to a donor’s unemanci-pated minor child under the North Carolina Uniform Gifts to Minors Act includable in the gross estate of the donor, for inheritance tax purposes pursuant to Schedule A, Article 1, Subchapter I, Chapter 105 of the General Statutes of North Carolina, where the donor