Simon Parkes (British/American, b. 1954) Behind the Lagoon, Akumel, Mexico, 1999 Oil on paper mounted on board 10 x 14 inches Deborah Gerstler Spanierman, DGS Fine Art Consultants and Appraisals, 917-744-7752    Jacob Collins (American, b. 1964) Plein-aire Landscape, California, 1999 Oil on panel 7 ½ x 10 ¼ inches Deborah Gerstler Spanierman, DGS Fine Art Consultants and Appraisals, 917-744-7752 Joseph Stella (American, 1880-1940) Study for Apotheosis of the Rose, 1926 Crayon and pencil on paper Sight: diameter: 8 inches Deborah Gerstler Spanierman, DGS Fine Art Consultants and Appraisals, 917-744-7752 1st Image: Simon Parkes (British/American, b. 1954) Behind the Lagoon, Akumel, Mexico, 1999 Oil on paper mounted on board 10 x 14 inches, 2nd Image: Jacob Collins (American, b. 1964) Plein-aire Landscape, California, 1999 Oil on panel 7 ½ x 10 ¼ inches, 3rd Image: Joseph Stella (American, 1880-1940) Study for Apotheosis of the Rose, 1926 Crayon and pencil on paper Sight: diameter: 8 inches

Appraisal Services

Appraisals prepared by DGS Fine Art Consultants, Inc.  comply with the highest standards in the field, known as USPAP, Uniform Standards of Professional Appraisal Practice. As a Certified Member of the Appraisers Association of America, I adhere to their extremely stringent code of professionalism and ethics. I am also a Chubb Masterpiece ® Protection Network Preferred Provider.

Appraisals are necessary for the following purposes:

It is essential that appraisals, no matter what the purpose, be prepared by a qualified appraiser. The IRS will only accept estate and donation appraisals prepared by a qualified appraiser, which is defined in IRS publication 561 as  “an individual who has earned an appraisal designation from a recognized professional appraiser organization for demonstrated competency in valuing the type of property being appraised.”  As a Certified Member of the Appraisers Association of America (one of the “appraiser organizations” recognized by the IRS) and with my extensive practical experience in and knowledge of the art market, I fulfill the IRS’s requirements.  As a Chubb Masterpiece ® Protection Network Preferred Provider, you can also be assured that I am a provider of excellent and quality service.