Johnson v. Hall’s Empirical Analysis

Citation profile

28 state decisions

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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““I direct that all lawful debts I owe at the time of my death, including funeral and administration expenses and the expense of my last illness (but not including debts secured by mortgages on real property, except matured obligations as they fall due), and all estate and inheritance taxes, be paid as soon after my death as can lawfully and conveniently be done.””

   3 later decisions quote this exact passage · from the majority
   e.g. Dakota Midland Hospital v. Pagel · Matter of Estate of King

2. ““We recognize, of course, that our failure to give the language of the first clause the import respondents assert it deserves relegates it to little more than a restatement of the statutory duties of the executor.... Yet, we do not think this interpretation in any way vitiates the rule of construction that ‘words in a will are never to be rejected as meaningless or repugnant if by any reasonable construction they may be given effect and made consistent and significant.’ ... Simply because the words of the will restate the law or add nothing of substance to what would have occurred without them does not deprive those words of their effect for they are indicative of the testator’s intent and must be respected and carried out independently of any parallel, consistent provisions of the law----Further, the logic of respondent’s argument that by mentioning taxes the testatrix must have intended something other than what the law provides requires that they likewise be able to assign some special role, other than one parroting the law, to the remainder of the words of the first clause directing payment of expenses and debts. This they make no effort to do. “No magic or mystical word or phrase is required to shift the burden of estate taxes from the legatees and devisees to the residue; however, for us to recognize that the testatrix’s ritualistic, ‘boiler plate’ reference to the payment of debts, expenses, and taxes in the first clause of her will states an intent not to apportion wo”

   1 later decision quote this exact passage · from the majority
   e.g. Pfeufer v. Cyphers

3. ““under tax apportionment statutes an intention not to apportion must be plainly stated in the will or other controlling instrument before the legislative scheme can be ignored. ... In examining a will for the purpose of fixing estate tax responsibility, the court should not try to discern what the testator meant to say, but what he meant by what he did say, for a few simple words, which need not be couched in terms of a negative direction against apportionment, will be sufficient if they demonstratively express the testator’s intent.””

   1 later decision quote this exact passage · from the majority
   e.g. Pfeufer v. Cyphers