Blockage : the art of the deal

Author

Tully, Judd

Document type

Article (journal)

Language

English

Source

ARTnews. 1994, Num. 8, Vol. 93, 174-177, 7 ill. (4 col.)

ISSN

0004-3273

Abstract (en)

Outlines some of the issues raised by the practice of determining a blockage discount on the value of an artist's estate after death to decrease the amount of tax owed by heirs. Considers the cases of David Smith, Georgia O'Keeffe, Picasso, Andy Warhol and David Wojnarowicz.

Subject (en)

• General history of art -- 1945-present -- United States
• Estates (law)
• United States
• 1900-2000
• Taxation
• Artists

Subject (fr)

• Histoire générale de l'art -- 1945-présent -- États-Unis
• Biens
• Etats-Unis
• 1900-2000
• Taxation
• Artistes

Origin

DatabaseBHA (Inist-CNRS/GRI)

Identifier19950101-00309859

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