Bill and Mary Flinn were farmers. They had a son, Robbie, and a nephew, Danny, whom they raised and treated as a son. From 1984 to 1988, Danny and his wife, Bronwyn, worked the farm. In 1988, Bill and Mary bought another farm and Danny and Bronwyn moved there and worked that farm, making considerable improvements to it. Bill promised in 1988 he would leave Danny and Bronwyn an interest in the farm in his will. Bill and Mary made mirror wills in 1990, leaving their estates to one another with substitutional gifts in case the spouse predeceased the testator. One such gift was a half interest in the farm to Danny and Bronwyn. The other half interest was to go to their son, Robbie. In 1993, Bill promised Danny and Bronwyn that he and Mary would amend their wills to leave the whole of the farm to them, on condition that they paid an amount to Robbie sufficient to “put bread and butter on the table” for him. They made new wills with substitutional gifts of the whole of the farm to Danny and Bronwyn, on condition they paid Robbie $150,000 over 10 years, plus interest.