Business man Henry Vaccaro was involved in a legal dispute with Jackson in the 1990s and the late singer settled the case by handing over items from his personal collection which he kept locked up in Las Vegas.
The treasure - believed to be worth over $1 million (£625,000) - is said to include lyrics, notebooks and costumes, as well as 60 unreleased master tapes, which contain 26 previously unheard Jackson songs.
Shortly before the music icon's death in June (09), Vaccaro agreed to hand eight items back to Jackson, following a request from the star - and after Jackson's death he offered to return the belongings to the estate.
But when he went back to the storage space in Las Vegas with two of Jackson's lawyers in July (09), he reportedly discovered 114 items missing, including the eight he had agreed to return to Jackson.
Vaccaro alleges the missing items were subsequently sold by Clark County Public Auction owner Mario Trabado, who claims to have acquired the items legally from a private seller.
He sold 277 lots for approximately $37,000 (£23,00) at the end of June (09).
Vaccaro has lodged a complaint with the Las vegas police, who are believed to be investigating his claims.
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