EFTA02337325

From: Richard Joslin Sent: Wednesday, September 17, 2014 2:48 PM To: Jeffrey E. Subject: FW: here is the Elkins Tax Court opinion I was discussing with =eather if taking a discount on charity contribution of partially owned art=might help be consistent with future arguments on art discounts. Also quer= if we have art owned as tenants in common. From: Heather Gray Sent: Wednesday, September 17, 2014 10:18 AM To: Richard Joslin Subject: here is the Elkins Tax Court opinion http://www.ustaxcourt.gov/InOpHistoriciestofelkins.TC=WPD.pdf chttp://www.ustaxcourt.gov/InOpHistoricks=ofelkins.TC.WPapdf> Heather Gray Elysium Management LLC 445 Park Avenue Suite 1401 New York, New York 10022 EFTA_R1_01298875 EFTA02337325