bequests.  No other son received shares of Getty Oil stock.


12
After certain minor individual bequests, J. Paul's will left the residue of his estate to the trustees of the Museum to become part of the Museum's endowment fund.  The residue of the estate consisted of approximately 20% of the outstanding shares of Getty Oil stock.  The Museum received in excess of $1.2 billion from the estate valued at the dates of distribution.


13
At the time of J. Paul's death, the 1934 trust held approximately 32 million shares of Getty Oil valued at approximately $1.3 billion.  The stock generated millions of dollars of dividends each year.  After J. Paul's death, all of the income from the 1934 trust was distributed to the income beneficiaries;  however,Sarah.  The finding is also supported by the terms of Sarah's will which followed the plan discussed in the Hecht letters for her to remedy the inequality to Ronald during J. Paul's lifetime, J. Paul's assurances to Fini and to Ronald that he would see to it that the inequality was remedied, and the provision in J. Paul's will by which some Getty Oil stock was left to Ronald, but not to any of the other children who received under the will only insignificant bequests.  Moreover, the tax court was persuaded from all the evidence that Ronald, Fini, Ronald's attorneys, and the trustees of the Museum and their attorneys all believed that J. Paul had promised to provide for Ronald in his will to remedy the