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
www.fredlaw.com/lets-talk-about-tax/supreme-court-rules-that-life-insurance-used-by-company-to-redeem-a-deceased-shareholders-stock-must-be-included-in-estate-valuation