The estate tax on dead celebrity’s right of publicity can be huge if the celebrity.
Post-death control is an essential prerequisite for estate tax inclusion under the US Tax Code § 2033. Otherwise, section 2033 doesn’t apply to post-death right of publicity.
Mitchell M. Gans, Bridget J. Crawford & Jonathan G. Blattmaghr, The Estate Tax Fundamentals of Celebrity and Control, 118 Yale L.J. Pocket Part 50 (2008), http://yalelawjournal.org/forum/the-estate-tax-fundamentals-of-celebrity-and-control.
We will see to the Michael Jackson estate now that it has sold its ownership in Sony Music.
Right of Publicity
A celebrity’s Right of Publicity is different in each US state and Canada.