The Right of PublicityThe Right of Publicity

In recent years, the right of publicity has come under a great deal of scrutiny related to its use and value. In perhaps the most high profile dispute related to the value of the right of publicity, the Internal Revenue Service and the estate of pop singer Michael Jackson valued Jackson’s right of publicity at more than $400 million and as little as $2,105, respectively. The U.S. Tax Court ultimately concluded that Jackson’s right of publicity was worth approximately $4.2 million.¹ Similarly, on her death, the estate of pop star Whitney Houston valued the singer’s right of publicity at just under $200,000, while the IRS claimed it was worth more than $11.7 million.² Finally, after the musician Prince’s passing, the IRS valued his name, i...