(decedent died before finalizing his will; mortgage loans to decedent’s nieces and nephews included in inventory of estate; decedent evidenced intention to forgive indebtedness of family members in correspondence with his attorney before death; debtors brought action to strike mortgages from inventory claiming forgiveness of debts were gifts causa mortis; district court agreed with debtors; appellate court overturned lower court decision holding that intention of the decedent was to forgive the loans, but there was never any delivery of the gift to debtors during decedent's lifetime as required for an effective gift).