‘“Canyon,” is a sculptural combine, which includes a stuffed bald eagle. The bald eagle is a bird of prey under federal protection, and the heirs would be committing a felony if they ever tried to sell the artwork. And thus the conundrum.
Due to the potential felony charges if sold, art appraisers have valued the the piece at $0.00. The IRS however, never wanting a serious crisis to go to waste, has appraised “Canyon” at $65 million and is demanding that Mrs. Sonnabend’s children pay $29.2 million in taxes.’