The daughter of artist Willem de Kooning is looking for a gallery to represent his works after gaining control of the painter's estate. De Kooning, 85, was declared mentally incompetent Friday by a Mineola, N.Y., judge who gave control of the estate, including $150 million in art, to Lisa de Kooning, sole heir to de Kooning's fortune, and family attorney John Eastman. The artist was one of the first leaders of the Abstract Expressionist movement, and continues to paint daily in his East Hampton studio despite suffering from Alzheimer's disease. His daughter, 33, lives next door. Eastman said he and Lisa will audit and inventory the artist's collection, which may include up to 300 paintings covering his entire career. "This is going to be a very big undertaking," said Eastman, an associate of de Kooning for the past 20 years. "This is the first time that a living artist as great as this has had such a volume of work gathered."