[Seriy]

As it is not very clear. Selling at auction is a legal income . And on inheritance tax Picasso created the Picasso Museum in Paris , and all the pictures.
Also completely unrealistic to pay 140 million in cash at the auction .
Only convenient for the legalization of the moment- if someone buys from a private individual for allegedly painting 5 thousand dollars and a few years later to sell for 500 thousand then receive legal income . But uncomfortable that neither Picasso nor Bacon can not show that he bought for 5 thousand
So, you have to buy little-known authors , and they, just no one buys.

Added after 9 minutes
zarajara, the relationship between price and quality, the talent is. Picasso's genius , Lucian Freud , technically amazing artist on the Internet to see, but alive staggering. We also have a Bacon and equipment , and the composition and meaning , and novelty .
Basquiat also not chosen at random , it is just a worthy successor to the post-war American expressionists.
Another thing , you're right , when it comes to which of the outstanding artists will sell 100 million What's the difference who? So you can head and share different bars , who will sell for 900 thousand different in talent from someone who for 850 thousand ? It is important that they differ both from those who sell for $ 800