This appeal involves the ownership of 33 Government Savings Bonds issued to “Phillip Rudy or Florence Rudy”, husband and wife, as joint tenants with right of survivorship. The first question presented is whether the bonds passed to the surviving wife’s estate under the provisions in the bonds and applicable Treasury Regulations, 1 or to the husband’s heirs under his will as ordered and decreed by the probate court having jurisdiction of his estate. The trial Court held that title passed under the terms of the bonds, and we agree.
The undisputed operative facts are that the deceased husband devised a life es *312 tate in his personal property to his wife with the remainder over to his three children. His wife and one of his children by a former marriage were named as joint Executrixes, and while all bonds, including those held in joint ownership, were not specifically listed, their total value was included in the gross inventory of his estate. Their value was also included in the estate tax return and in the final account. In its decree of final account and distribution the probate court specifically found that the decedent husband was the owner of “Six United States E Bonds jointly issued to the decedent and Florence G. Rudy the widow in the amount of $29,970.00.” 2 It then ordered that “all the personal property of the said decedent held either separately by the decedent or jointly with Florence G. Rudy” be distributed to her. During the remainder of her life, the wife retained possession of all the personal property including all the bonds, and consumed six of the joint ownership bonds, leaving at her death the 33 bonds which are the subject of this litigation. She died intestate and all the assets of her estate including the subject bonds were distributed to appellees as the collateral heirs of her estate. The remaindermen of Phillip’s estate thereupon brought this suit against Florence’s legatees, to recover possession or value of the jointly owned bonds.
It cannot be doubted that upon the death of Phillip, his co-owner wife immediately became vested with the sole and absolute ownership of the jointly owned bonds. Her ownership is derived from the transcendent provisions of the bonds and applicable Treasury Regulations. And, this is so even though State law may decree otherwise. See: Free v. Bland,
Since the bonds were never a part of the decedent-husband’s estate, the probate court did not acquire jurisdiction of them and the purported exercise of jurisdiction was a nullity. See: Jent v. Brown, Okl.,
It is the law in Oklahoma as elsewhere that a person who accepts the benefits of a judgment, decree or judicial order is estopped to attack it. See: Ballinger, et al. v. Starkeys, et al., Okl.,
Finally, the remaindermen assert and: rely upon a “family plan” or agreement, whereby it was purportedly agreed between the husband and wife that the-bonds would pass under the provisions-of Phillip’s will. Two family friends testified that the wife had discussed the-bonds in question and had told them that although she could cash them as her-own, she and Phillip had agreed to in- *313 elude them in his estate and, in accordance with this agreement, she intended to do so. It is suggested that the inclusion of the bonds in the inventory of Phillip’s estate to be administered under his will is irrefutible evidence of the existence of the agreement and her intention to abide it.
If the so-called “family plan” is proven in fact, the law will recognize it and equity would certainly enforce it. See: Silverman v. McGinnis, 3 Cir.,
The trial Court did not think the evidence and circumstances sufficient to support the asserted family plan agreement. It believed and found that any conversations between Florence Rudy and her neighbor-witnesses fell short of establishing a contract and that the conversations alluded to as evidence of the family plan, if they did in fact occur, more logically referred to the six separately owned bonds and other personal property which was a part of Phillip’s estate and properly includible as such. The trial Court further found that the value of the bonds was included in the inventory, final account and decree through “improper legal handling;” that it was not the intention of the surviving wife or her attorneys to include the 33 jointly owned bonds for administration under the terms of the will; and, that such bonds and the value thereof were properly placed in the gross estate for estate tax purposes, but were inadvertently or improperly included in the final decree of the probate court. The findings of the trial Court in this respect are not clearly erroneous, and the judgment is affirmed.