Valuing Art in an Estate

6 Pages Posted: 8 Nov 2007

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


The recent district court case Stone illustrates certain estate tax valuation facts unique to holding artwork.

Keywords: estate tax. valuation, art collection, paintings, fractional interest discount, IRS Art Panel

Suggested Citation

Gerzog, Wendy C., Valuing Art in an Estate. Tax Notes, Vol. 117, No. 6, 2007, Available at SSRN:

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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