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FILE - In this May 25, 2005, file photo, Michael Jackson arrives at the Santa Barbara County Courthouse for his trial in Santa Maria, Calif. On Monday, May 3, 2021, a U.S. tax court handed a major victory to Jackson's estate in a years-long battle, finding that the IRS inflated the value of Jackson’s assets and image at the time of his 2009 death. (Aaron Lambert/Santa Maria Times via AP, Pool, File)

FILE - In this May 25, 2005, file photo, Michael Jackson arrives at the Santa Barbara County Courthouse for his trial in Santa Maria, Calif. On Monday, May 3, 2021, a U.S. tax court handed a major victory to Jackson's estate in a years-long battle, finding that the IRS inflated the value of Jackson’s assets and image at the time of his 2009 death. (Aaron Lambert/Santa Maria Times via AP, Pool, File)

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