Heard it a few times and it certainly seems like something that would happen but is there any proof or real world examples?
Can an Appraiser just make something worth $20m based purely on their say so?
EDIT: Thanks some great replies! and yeah i was asking more about the tax evasion part than the 'modern art is bad lol' angle.
Yes, art is often overpaid for as long as you're friends with a rich person. Yes, that art being owned by a rich person makes it more valuable, which lets them write off more tax, so yay.
But also no, a streak on a canvas can very much be real art, (but, for sure, may also be rubbish), this aspect is way overblown in mainstream culture.