In In re Guardianship of Estate of Neal, 406 S.W.2d 496 (Tex. Civ. App.-Houston 1st Dist.), writ ref'd n.r.e., 407 S.W.2d 770 (Tex. 1966), the Probate Court of Harris County denied a guardian's unopposed application for authorization to make a gift of the guardianship assets for estate planning purposes. On appeal, the court of civil appeals surveyed sections of the probate code, including section 32, and stated "this section . . . of the Probate Code by its silence denies by implication the exercise by the Probate Court of equitable powers." Id. at 500. The court affirmed the probate court's decision, concluding no provision of the probate code "expressly or impliedly conferred upon the court the power and authority to make a gift such as that proposed by" the guardian. Id. at 502.