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Entertainment, Arts, and Sports Law Commons

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Articles 1 - 5 of 5

Full-Text Articles in Entertainment, Arts, and Sports Law

Valuing Art In An Estate: New Concerns, Anne-Marie E. Rhodes Jul 2013

Valuing Art In An Estate: New Concerns, Anne-Marie E. Rhodes

Anne-Marie E. Rhodes

No abstract provided.


Valuing Fractional Interests In Art For Estate Tax Purposes, Wendy G. Gerzog May 2013

Valuing Fractional Interests In Art For Estate Tax Purposes, Wendy G. Gerzog

All Faculty Scholarship

It is difficult to value fractional interests in art because there is virtually no market in those interests. Nevertheless, the Tax Court in Estate of Elkins valued the decedent’s fractional interests in multiple artworks, which the decedent and his children highly cherished. First, the court addressed the restricted agreements under section 2703 and then the court determined the value of decedent’s interests in the art.


The Right Of Publicity: "You Can't Take It With You", Timothy C. Williams Jan 2013

The Right Of Publicity: "You Can't Take It With You", Timothy C. Williams

Pepperdine Law Review

The "right of publicity," a progeny of the right to privacy, has evolved into a valuable property right of the rich and famous. However, indecisive courts and disinterested legislatures have failed to arrive at any consensus on whether the "right of publicity" should be descendible and inheritable upon its owner's death. This comment seeks to evaluate the sundry arguments and policies concerning this issue, and to advocate a freely descendible 'right of publicity."


A Descendible Right Of Publicity: Has The Time Finally Come For A National Standard?, J. Steven Bingman Jan 2013

A Descendible Right Of Publicity: Has The Time Finally Come For A National Standard?, J. Steven Bingman

Pepperdine Law Review

No abstract provided.


Valuing Art In An Estate: New Concerns, Anne-Marie E. Rhodes Jan 2013

Valuing Art In An Estate: New Concerns, Anne-Marie E. Rhodes

Faculty Publications & Other Works

No abstract provided.