The $65 million stuffed bald eagle

• A family inherits a work of art that is theoretically valued at $65 million.

• The IRS accepts the $65 million figure and submits a tax bill of $29 million.

• But the sculpture/painting includes a stuffed bald eagle, so it’s illegal to sell.

• The family can’t, say, donate it to a museum because the fair market value of something illegal to sell is $0. So, no write-off for donating.

• Can’t sell it, can’t donate it, worth $0, but costs $29 million in taxes to inherit.

I’m not a fan of this particular piece of art, so I’d probably “accidentally” set it on fire, on video, and send the video to the IRS. Whoops, now it’s a total loss.