The move was disputed because Albert C. Barnes, who died in 1951, had specifically selected Lower Merion Township for its location.

The supporters of Merion claimed that the Philadelphians were less interested in Barnes's will than in enhancing their power by taking over the control of a $25+ billion asset.

[citation needed] The 9,000-piece collection of mostly late-19th- and early-20th-century art includes 181 Renoirs, 69 Cézannes, 60 Matisses, 44 Picassos, and 14 Modiglianis.

While the film includes journalists, art historians and public figures on both sides of the long debate, many of the figures discussed in it, such as Rebecca Rimel (CEO of the Pew Charitable Trusts, the group which purportedly benefited financially from the Barnes's move); Raymond G. Perelman (a powerful local billionaire alleged to have orchestrated the move); and Bernard C. Watson (the president of the Barnes Foundation, who was accused of giving over its control to the Philadelphia authorities) declined to be interviewed for the documentary.

"[8] Derek Gillman, president and executive director of the foundation, said, "The film was full of unsubstantiated allegations and very one-sided.

"[9] Director Don Argott argued that presenting the story unfairly was not his intention, saying that he wanted supporters of the move to have a voice in the film.

"[10] Roger Ebert of the Chicago Sun-Times gave the film 3 1/2 out of 4 stars and wrote, "It is perfectly clear exactly what Barnes specified in his will.

The site's consensus of reviews was: "Deeply esoteric and unapologetically one-sided, The Art of the Steal proves a documentary doesn't have to make an objective argument as long as it argues well.