www.robinskaplan.com/resources/legal-updates/the-robins-kaplan-spotlight/2020/spotlight-fall-2020/case-illustrations-of-unsuccessful-valuation-efforts
See also:
www.advfn.com/stock-market/stock-news/84995142/michael-jackson-estate-to-face-smaller-tax-bill-af
www.bowditch.com/estateandtaxplanningblog/2022/02/25/prince-and-michael-jackson-steps-to-minimize-future-estate-tax-on-unique-hard-to-value-assets/#page=1