Anna Nicole Lawsuit Bottoms Out

More than three years after her death, Anna Nicole Smith is a two-time loser. Last week the U.S. Court of Appeals ruled that the estate of the former Playboy playmate and Trimspa spokesgal won't see a dime from the estate of her late husband J. Howard Marshall. Smith had been seeking more than $300 million, a figure she had said her octogenarian husband promised her during their one-year marriage. The blonde bombshell was 26 when she tied the knot with Marshall, who was 89 years old. Marshall's family had fought long and hard to keep the cash away from Smith, and the fight has continued on after her death. Ironically, the court ruled that Marshall wanted his fortune to go to his son Pierce Marshall. Marshall died in 2006 which means the money will go to his widow Elaine by default. Meanwhile, Smith's surviving daughter Dannielynn won't see any of Marshall's money. According to the Daily Mail, Dannielynn's dad Larry Birkhead will continue fighting for the millions on his daughter's behalf. To add insult to injury, Smith's estate is now being sued by the State of California for a tax lien of $45,308 for a 2008 delinquency. Smith died in 2007. So far TMZ is reporting that nobody from the dead reality star's camp has issued a statement.