從下述之內容，可見已逝名人之知名度價值不斐。例如麥可‧傑克森、惠妮‧休士頓、王子等，麥可傑克森之知名度經法院認證為4百20萬美元，惠妮‧休士頓及王子的知名度爭議，則透過和解解決。知名度在美國之保護受到重視，反觀我國，則附之闕如，還在循不當得利，侵害姓名權、肖像權來尋求救濟，深受德國法的影響；那以上述的例子來討論，都是死人，死人之人格權，繼承人又不能繼承，那妳去法院起訴什麼，很奇怪；繼承人會想起訴主張，通常是被繼承人有名氣，被繼承人的姓名或樣貌或聲音或簽名，一直被他人利用來賺錢或獲取利益，因而不爽；別人拿到錢，自己是繼承人反而沒拿到錢，所以眼紅。問題是別人是利用被繼承人的姓名、臉蛋、聲音等，干你何事，人格權具有專屬性，你就算是繼承人你又不能繼承，由此可見，他人表面上係利用被繼承人之姓名或樣貌或聲音，實則係利用該人之名氣；如果被繼承人沒有名氣，鬼才要利用。
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 United States (“U.S.”) Internal Revenue Service and the estate of famous 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. Similarly, upon 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. Finally, after his passing, the IRS valued the name, image, and likeness for the musician Prince at $6.2 million, nearly double the value that his estate claimed. The parties in the Whitney Houston and Prince disputes ultimately settled with the IRS prior to going to court.
Outside of estate tax controversies, the right of publicity has been subject to various other significant disputes. For example, a variety of celebrities, including Kim Kardashian, Sofia Vergara, and Katherine Heigl, have successfully pursued legal action against the unauthorized use of their right of publicity by companies engaging in social media marketing, which suggested false endorsements of the brands.
Further, in April 2020, after years of litigation and legislative hearings, the National Collegiate Athletic Association (“NCAA”) Board of Governors announced that beginning in 2021, student athletes will be able to earn money from the use of their right of publicity. Since these new rules have come into effect, hundreds, if not thousands, of student athletes have earned income from their name, image, and likeness.
As a result of the recent increase in disputes related to the use and value of the right of publicity, along with expanding opportunities to profit from this intangible asset, estate practitioners are increasingly considering the right of publicity for the purposes of planning and tax compliance.
