Kippenberger, Untitled (from the Raft of Medusa series) and his 48% interest in the Braque, Homage to J.S. Bach. I recommended to Leon that we use Winston Art Group to prepare the charitable contribution appraisal instead of Sotheby's (or Christie's) because of my concern that auction house appraisals may not me

rks are promised gifts. Heather suggests a December 1 donation in order that the appraisal will reflect November auctions. Heather recommends using Winston Art Group instead of Sotheby's for the appraisal as she feels Sotheby's appraisals fail to meet IRS standards. Estimated fee is $2,500 for both. Accordingly,

e Appraisal Page 13 of 32 EFTA00811775 WINSTON ART GROUP AFFIDAVIT STATE OF NEW YORK) SS: COUNTY OF NEW YORK) I, David Sleeman, Director of Winston Art Group, Tax ID # 27-2541263, being duly sworn, hereby depose and certify: That the facts contained in this report are true and correct to the best of the