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Who is America’s 13th wealthiest person under the age of 40?

Michael Jordan, Tom Cruise, Jim Carrey, Tiger Woods?

Nope. Vicki Lynn Marshall, alias Anna Nicole Smith.

Smith is the former Playboy Playmate who married an oil tycoon who was 63 years old when she was born.

Her 14-month marriage to Howard Marshall II ended when he died in 1995. He was 90, she 27.

Smith earlier was awarded $475 million of Marshall’s estate, even though an estate trust gave nothing to her.

On Thursday, a judge ruled she was entitled to another $88 million in punitive and compensatory damages from Marshall’s son, E. Pierce, because of his alleged fraud and maliciousness against her.

Marshall plans to appeal.

Smith: Viagra poster girl with a Midas touch. (10 MARCH 2002)

E-mail: higgens@aol.com