This photo [after the jump] of Anna Nicole Smith has been circulating the web this week.  Smith's former bodyguard, Big Moe, says the photos were taken of Smith right after she died in Hollywood, Fla.

Smith's former attorney and companion, Howard K. Stern says this photo was taken another time when Anna Nicole was still alive.  Smith is obviously overdosed in this photo, so why didn't someone get her help?!

Regardless both parties have released the following statements about the photos:

From Howard K. Stern's attorney L. Lin Wood:

“Shortly after I was retained by Howard Stern, I received firsthand information that MOE BRIGHTHAUPT (”Big Moe”) had contacted tabloids offering for sale one or more photographs of Anna Nicole Smith. Yesterday, photographs of Anna Nicole and Dannielynn were posted on various Internet websites. These photographs are the property of the Estate of Anna Nicole Smith and were stolen from her camera shortly after her death. Big Moe denies selling the photographs but admits that he is distributing them. His misappropriation of Estate property is unlawful and his stated motives for doing so are not credible.

“This is another egregious example of deceit and manipulation by individuals and certain members of the media to profit from Anna Nicole’s death. Even more disturbing is the fact that selective photographs have been distributed - intentionally selected to make Anna Nicole and others appear in a false light. Fortunately, the memory card stolen from the camera had been downloaded before it was stolen and the Estate is in possession of every photograph in the series. The other photographs clearly show that Anna Nicole, as she often did, was merely playing for the camera.

Big Moe's spokesperson, Paul Porter had this to say,

“After reading the statement of attorney L. Lin Wood we find it necessary to respond to a series of erroneous comments. Big Moe has never stolen anything, including a memory card shortly after the untimely death of Anna Nicole Smith. Claims of profiting from Anna Nicole’s death are equally disturbing. Big Moe would never seek to profit from the disturbing photographs on various Internet websites.

“In regard to L. Lin Wood’s comment regarding deceit and manipulation the pictures in question through focused eyes speak for themselves. If playing for the camera included Anna Nicole Smith vomiting, L. Lin Wood has taken spin to a new level.

“Big Moe continues to mourn the death of his close friends, but continues to question why pictures on Anna Nicole Smith were ever taken in the first place.”

“The Estate shall pursue all available remedies against any individual or entity involved in the unauthorized distribution or publication of these, or any other, stolen photographs.”