Tallas was in immigrant from Greece in 1914. He lived in Salt Lake City and was a successful businessman. Peter Dementas was a close personal friend of Tallas for over 14 years and rendered at least some assistance to Tallas. On December 18, 1982, Tallas met with Dementas and dictated a memo to him in Greek stating that he owed Dementas $50,000 for his help over the years for doing such things as picking up the mail, driving him to the grocery store and assisting with the management of Tallas’ rental properties. Tallas also indicated that he would change his will to make Dementas an heir for the sum of $50,000. Tallas kept the Greek document and retyped it in English and notarized the English version with his own notary seal and three days later delivered it to Dementas. Tallas died February 4, 1983, without changing his will. A substantial estate was left. Dementas filed a timely claim for the $50,000. The claim was denied. Dementas (P) sued the Estate (D). The trial court found that the memo was not an enforceable contract. P appealed.