Ethel Yahuda was the owner of a library that was assembled by her and her distinguished husband, Abraham, a Hebrew scholar. Abraham died, and the library was owned by Ethel. The Hebrew University (P) was interested in the library, and at a large luncheon, Ethel announced that she had made a gift of the library to P. A news release was prepared and signed the next day to that effect and from time to time, she had told friends and other interested parties that she had made a gift of the library to P. Ethel refused offers to sell the library as she repeatedly stated that it belonged to P. Ethel started the task of arranging and cataloguing the material for shipment to Israel and some of the items were sent to a warehouse for crating and overseas shipment. She publicly announced intentions that the materials should be sent before the end of the year. Ethel died in 1955. A dispute between (Ds) the executors of Ethel's will and P developed over ownership of the library. P sued alleging that it was the rightful owner seeking a declaratory judgment. The court found for P under a trust theory. The property had never been delivered. D appealed.