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Case Summary

Andrew Crispo Gallery v. Commissioner

Andrew Crispo Gallery, Inc. v. Comm'r, 63 T.C.M. 2152 (T.C. Feb. 24, 1992), aff’d in part, vacated in part, and remanded, 16 F.3d 1336 (2d Cir. Feb. 22, 1994), reheard, 68 T.C.M. 1187 (T.C. Nov. 8, 1994), vacated, 86 F.3d 42 (2d Cir. June 13, 1996).


This complicated case pertains to treatment of artwork seized by the government and sold for tax purposes, the

burden of proof supporting the tax treatment, and the reporting made by the gallery, from which the works were seized. The Andrew Crispo Gallery, Inc. (the “Gallery”) disputed the Internal Revenue Services’ (“IRS”) decision on numerous corporate tax issues including . . . .


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