Getty v. Commissioner’s Empirical Analysis
1988
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently February 2015 · most notably Robinson v. Commissioner (1994), Getty v. Commissioner (1990)
2 federal appellate ·
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
Relies on Golsen v. Commissioner · Golsen v. Commissioner · Bingler v. Johnson · Lyeth v. Hoey · United States v. Stewart
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“That the Court declare that the trustees of the Museum are constructive trustees of the assets received and to be received from the estate of J. PAUL GETTY and all income derived therefrom in an amount equal to the amount of income received by or credited to each of J. PAUL’S other children (or their issue by right of representation) from [the 1934 trust] since [the date of J. Paul’s death] until the termination of [the 1934 trust].”
3 later decisions quote this exact passage“(a) General rule Gross income does not include the value of property acquired by gift, bequest, devise, or inheritance. (b) Income Subsection (a) shall not exclude from gross income- (1) the income from any property referred to in subsection (a); or (2) where the gift, bequest, devise, or inheritance is of income from property, the amount of such income.”
3 later decisions quote this exact passage“would provide in his Will for income to [Ronald] or his issue in an amount equal to that received by his other children and their issue from [the 1934 trust] following J. PAUL's death.”
1 later decision quote this exact passage
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.