McFarland v. Campbell’s Empirical Analysis
213 F.2d 855 · 1954
Citation profile
6 federal appellate · 2 state decisions
How this case has been cited
Cited by 12 later decisions — most recently January 1977
6 federal appellate · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 812
Relies on Nye v. Bradford · Smith v. Butler · Grasser v. Grasser · Railway Express Agency, Inc. v. Commissioner · Aniol v. Aniol
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“under Texas law, a joint will though valid does not take effect as such while one of the parties is alive. Therefore, the survivor of a joint will is not divested of any portion of his or her estate merely because the joint will becomes irrevocable, even by consent, after the death of the testator first to die. Even an irrevocable will does not become effective as a will until the death of the testator or testatrix. Notwithstanding any contractual obligations, being still alive, the * * * [survivor] has not been divested of any of her property by the joint will, by her separate will, or by estoppel with reference to anything in her husband’s separate will. The contract contained in the joint will has been sealed by death and fully executed on the part of the decedent; but, as to the widow, it is merely an executory contract in its most essential provisions, and will remain so until her life’s end. She has made her will and has agreed not to alter or revoke it, but she has not thereby been divested of the title or deprived of the possession of any of her property. * * * [6]”
1 later decision quote this exact passage · from the majority“Both joint and separate reciprocal wills containing similar terms have been held to have had no effect on the survivor’s % of the community, leaving him free to sell or deal with it as he pleases. * * * The same has been held with respect to mutual wills and irrevocable contracts which had similar terms as to property affected and time of disposition. * * * Thus, even if Mr. Magids had contracted not to revoke his will, the result as to his own % of the property would be the same, because under the terms of the wills neither spouse was undertaking, attempting, or professing to dispose of the other’s property; Mr. Magids’ will would have been effective only upon his death, and then only as to that property of which he died possessed. * * *”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.