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Creative accounting is everywhere, especially "Non-Profits" just give the "not profit" money to some as a bonus voila profit gone.~Morsul
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True
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the tolkien estate makes 7.8 million dollars a year, and I hate to say this however, movie studios make movies so they need funds more dearly than the estate.
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True as well...but here comes the but (there's always a but

)
The estate also gives millions of dollars to charities and the point of the lawsuit is to seek money that is owed to them. Money that they deserve from a contract signed 40 years ago.
Not to get into some philosophical state of the world (well I guess that is the point if I'm bringing it up

), but it's interesting how in LOTR there is a lot of power behind sworn words, oaths. Now we move into a world where a person's "promise" means very little (if anything at all) in a court of law. You need a signed contract, and now it's about trying to find loopholes to break a signed contract. They broke their obligations, and should pay up, whether it's to a multi-million dollar estate or not.