Legal Opinion
Jean Ronald Getty Karin Getty v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 14, 1990No. 89-70108PublishedCited by 33 opinions
1Opinion of the Court
DAVID R. THOMPSON, Circuit Judge:
J. Ronald Getty (“Ronald”) and Karin Getty appeal the tax court’s decision in Getty v. Commissioner, 91 T.C. 160 (1988), that $10 million which Ronald received from the settlement of a suit against the trustees of the J. Paul Getty Museum (“the Museum”) is taxable as income. 1 We have jurisdiction under 26 U.S.C. § 7482(a), and we reverse.
FACTS
Ronald is the son of the late J. Paul Getty (“J. Paul”) and his third wife, Adol-fine Getty (“Fini”). J. Paul and Fini were married in 1928. Fini returned to her native Germany soon thereafter as a result of her mother’s…
2Cases cited12 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. StewartSupreme Court of the United States · 1940
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Robinson v. CommissionerUnited States Tax Court · 1994
- Alexander v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1995
- Delaney v. CommissionerCourt of Appeals for the First Circuit · 1996
- Charles Francisco Cecilia Francisco v. United StatesCourt of Appeals for the Third Circuit · 2001
- Franklin P. Coady Nona Coady v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
28 more not listed; retrieve them via the Exa API.