Print A Los Angeles judge has made a final ruling in a long-running fight over the value of Michael Jackson’s estate, putting it far below Internal Revenue Service estimates. Jackson’s assets at the time of his death in June 2009 were worth $111 million, well below the $482 million estimated by the IRS, Judge Mark Holmes ruled Monday in a 271-page opinion. The tax court estimated that the value of the assets was reduced by the fact that the late pop singer had passed the peak of his popularity, was heavily indebted and had a damaged reputation due to allegations of child molestation, Holmes said.