the date of death." Despite the six months between the date of death and the sale of the Picasso, during which time the art market was in recovery, the Newberger Court stated, "no evidence is more probative of the Picasso's fair market value than its direct sales price. The estate's experts' failure to consider th

aised the value of it to $900,000. The Court's Considerations and Opinions In assessing the veracity of the various experts' value determinations, the Newberger Court examined the economic conditions as of the date of death and noted, The market for fine artwork declined precipitously during the autumn of 2008. I