A voluntary inter vivos transfer by a parent to a child is not an advancement so long as the transferor lives. The purpose of the doctrine is to equalize an intestate’ s property among his children. It is auxiliary to the distribution of his estate that the question of advancement is raised. The death of the transferor is not enough to give rise to the doctrine. The person seeking to charge the intestate’s heirs with an advancement must prove several additional facts. The legislation of each state determines what must be proved in order to charge the transferee with an advancement.