I was reading through the tax court memo. Could it be, that the songs w/ full vocals that are according to Doelp not in a releasable state, the very ones John Barnes had talked about? Barnes said some of his work wasn't transfered entirely on to tape.
The fact we begin with is that Jackson’s vault held 7,000 to 10,000 pieces of tape. The Estate called an entirely credible witness, John Doelp, whose job was to go through these snippets and figure out what was there. Doelp was a longtime employee with Sony and has worked in several capacities including marketing, finance, and artist-and-repertoire (finding talent).
While he was running the marketing-and-sales department, he had himself worked with Jackson. Yet Doelp found only 2 completed songs in nearly finished form that could be released, and another 25-30 with full vocals (some of which couldn’t be released).
Since Jackson’s death, the Estate has released 21 songs and confirmed the
existence of 62 other songs that have not been released and that won’t be because they are not of commercial quality.
We also find that, apart from the two songs that were in nearly finished form, the remainder needed considerable work to bring them up to commercial quality. We suspect that if the Estate had pressed the point, their unfinished character would have meant an allocation of some of their value to the Estate’s own efforts instead of their value as of the date of
Jackson’s death.
Though the songs were scattered among 7,000-10,000 pieces of tape, the
songs were there. There were at least 83 of them, because the Estate released
after Jackson’s death and confirmed another.