Chris Michaels

September 15, 2016 | The Legal Intelligencer

A complaint filed on Sept. 7, in the Southern District of New York seeks the return of an allegedly stolen Matisse painting that was lost in the aftermath of World War II. The case presents some common issues found in World War II restitution cases, including the key issue of whether an exception applies to the Foreign Sovereign Immunities Act (FSIA) such that the National Gallery of Art, London, is not immune from lawsuit in the United States.

By Chris Michaels

9 minute read

April 15, 2016 | The Legal Intelligencer

A complaint recently filed in the U.S. District Court for the Central District of California illustrates the problems that companies may run into if they do not properly clear copyrighted work for use in advertising.

By Chris Michaels

6 minute read

March 08, 2016 | The Legal Intelligencer

Factors a museum should consider in obtaining collection insurance include the type of policy that is applicable, what objects will be covered, and the risks involved in insuring those objects, which will affect the amount of premiums the museum will pay for coverage.

By Chris Michaels

5 minute read

January 13, 2016 | The Legal Intelligencer

In Elkins v. Commissioner of Internal Revenue, a case that originated in U.S. Tax Court, the U.S. Court of Appeals for the Fifth Circuit ruled that the value of an estate can be significantly lowered by allowing a discount on the value of fractional-ownership interests in artwork.

By Chris Michaels

4 minute read

January 13, 2016 | The Legal Intelligencer

In , a case that originated in U.S. Tax Court, the U.S. Court of Appeals for the Fifth Circuit ruled that the value of an estate can be significantly lowered by allowing a discount on the value of fractional-ownership interests in artwork.

By Chris Michaels

4 minute read

December 18, 2015 | The Legal Intelligencer

Museum curators and administrators faced with the prospect of deaccessioning artwork face difficult and complex issues, including both legal and ethical considerations, which impact the entire deaccession process.

By Chris Michaels

4 minute read

December 18, 2015 | The Legal Intelligencer

Museum curators and administrators faced with the prospect of deaccessioning artwork face difficult and complex issues, including both legal and ethical considerations, which impact the entire deaccession process.

By Chris Michaels

4 minute read

November 12, 2015 | The Legal Intelligencer

While selling art, either in a private sale or at auction, is one way to cull a collection, making a charitable donation of art can result in substantial savings on federal income tax.

By Chris Michaels

7 minute read

November 12, 2015 | The Legal Intelligencer

While selling art, either in a private sale or at auction, is one way to cull a collection, making a charitable donation of art can result in substantial savings on federal income tax.

By Chris Michaels

7 minute read

October 09, 2015 | The Legal Intelligencer

The planning of a collector's estate has become increasingly more complex in the United States due to the plethora of tax codes that have implications and ramifications for collections.

By Chris Michaels

6 minute read