he estate's experts' failure to consider the sale of the Picasso renders their valuation wholly unreliable. ... We agree with [the IRS's] expert." Motherwell Painting In examining the sale of Motherwell's In Black and White No.5 painting some 16 months after the date of death, the Court noted that, at the date of

The estate's experts' failure to consider the sale of the Picasso renders their valuation wholly unreliable. ... We agree with [the IRS's] expert." Motherwell Painting In examining the sale of Motherwell's In Black and White No.5 painting some 16 months after the date of death, the Court noted that, at the date of