The New York Times last month explored Leibovitz's debt, citing anonymous informant who say she needed the cash to "to pay off mortgages and deal with other financial stresses." Depending on the size of Sontag's estate, it's entirely feasible Leibovitz owes seven- to eight-figures to the government. But had she been legally married to Sontag? They tax penalty, says AfterEllen, would've been zero. [Link]