Guitarist Jerry Garcia of the Grateful Dead smiles as he plays in Highgate, Vt., in this July 1994 photo. The fight over Garcia's guitars between Grateful Dead Productions and Doug Irwin, who built for guitars for Garcia, hit another snag-- this time over taxes. Marin County Judge Michael Dufficy was expected to sign off on the deal Tuesday, March 12, 2002, but Irwin's lawyer argued that Irwin should not have to pay taxes on a specific guitar. (AP Photo/Toby Talbot)