On a day when many expected a settlement to be reached in James Brown's estate, once again legal wranglings and new questions abound. Several parties expected Judge Doyet "Jack" Early to approve a settlement between many of the parties battling over their share of the late entertainer's estate. Instead, the litter of lawyers left with a list of unresolved issues Early needs solved before he looks to make judgment on the settlement. The main question addressed on the day was that of estate tax, and how it could diminish the funding of the charitable trust. The current settlement agreement would give 50 percent of the estate to the James Brown "I Feel Good" charitable trust, 25 percent to Brown's wife and 25 percent split among his heirs. It would also establish that Tomi Rae Hynie was married to Brown and that six children in Brown's will are lawful heirs and don't have to prove it through DNA testing. It also says Hynie's son, James, who underwent a disputed DNA test, is a legal heir and biological child of the soul singer. When money is passed on in a will it is taxable, as any other income. However, charitable donations and items willed to one's spouse can be immune. If legal challenges in other courts conclude that Hynie is not Brown's legal wife, her share of the estate could be taxed also, according to testimony. All of the assets are to be pooled before being dispersed, and the tax will come out of that amount like any other expense. This would mean the amount going to the trust would be diminished due to estate taxes, something the current trust overseers made great mention of Friday. In court, as in motions filed this week, the court-appointed trustees alleged this could mean a $40 million loss to the estate (assuming the estate is worth $80 million). Those representatives, Adele Pope and Robert Buchanan, want 100 percent of Brown's assets to go to the trust. "We would love a settlement, but not a settlement that throws into chaos these important issues," Pope said. Lawyers representing the parties who have agreed to the settlement say that this is not something they have discussed. "We have lawyer's working on this," Professor Alan Medlin. The value of the estate has not been made public, though it does also have many creditors. Russell Bauknight, a trustee and accountant appointed by the court last November to give a recommendation on the settlement, said Friday the agreement should be approved. "My recommendation... is that the court approve the agreement between the settling parties," he said. Bauknight testified that approving the settlement is best for the value of the estate. Family members believe that years of litigation and controversy are sullying Brown's reputation and "the value of the image of James Brown and the value of the estate was being diminished," he said. Attorneys say the value of the estate rests more in future income from royalties and the sale of Brown's likeness. Meanwhile, Brown's son Terry Brown and his two sons, who had opposed the deal, now feel it's best to settle with the other parties, said David Bell, an attorney representing the three men. He revealed Terry Brown would receive 4.719 percent of the estate. "Terry Brown agreed to it because under the terms of the agreement he has the first right to purchase the James Brown legacy -- the music," he said. "Terry Brown's main interest all along has been promoting and preserving the music, the legacy, the memory of James Brown." Three other people who proved through paternity tests that they are biological children of Brown also want to be included in the settlement, their attorneys testified Friday.