Sea of Tunes was a music publishing company founded in 1962 by Murry and Brian Wilson. Murry was the first manager of the Beach Boys, the father of Brian, Dennis and Carl Wilson and the uncle of Mike Love. The intention of Sea of Tunes was to publish and promote the songs written primarily by Brian. Sale to Irving Almo Music After the Beach Boys dismissed Murry Wilson as their manager in 1964, he continued to serve as their publisher. In July 1965, he sent a letter to Brian requesting sole ownership of the company per a verbal agreement that they had reached in 1962. According to historian Keith Badman, "Brian allowed Murry to take total control to stop his father's continual hassling on the matter." In May 1969, Brian told the music press that the group's funds so depleted that they were considering filing for bankruptcy at the end of the year, which Disc & Music Echo called "stunning news" and a "tremendous shock on the American pop scene." In August (or November), Murry sold Sea of Tunes to Irving Almo Music for $700,000 (equivalent to $ in ), believing that the catalog's value had peaked. Brian, according to his wife Marilyn Wilson, was devastated by the sale. Mike Love wrote in his 2016 memoir that the group had signed away their rights to the songs under duress, and that in the late 1980s, it was discovered that the exchange was part of an elaborate plan orchestrated over two years by Abe Somer, the Beach Boys' lawyer. Somer concealed the fact that he was also Irving Music's lawyer, which was a conflict of interest. Over the years, the catalog would generate more than $100 million in publishing royalties, none of which Murry Wilson or the band members ever received. By 1994, the catalog was estimated to be worth $40 million ($ in ). In the early 1990s, years after Murry's passing, Brian claimed fraud and sued for the return of his song copyrights. The suit suggested that Brian's signature may have been forged, "plus malpractice, misrepresentations, suppression of facts, breach of contract and conflicts of interest," making the sale illegal. While he failed to recover them in court, he was awarded $25 million in damages, including unpaid and underpaid royalties. Mike Love credits Mike Love alleged that he was owed credit to 79 Beach Boys songs. Love explained that