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Case Summary

Williford v. Commissioner of Internal Revenue

Williford v. Commissioner, 64 T.C.M. (CCH) 422 (T.C. 1992); petition for costs granted, 67 T.C.M. (CCH) 2542 (T.C. 1994).

In 1984, Graham Williford donated a work of art, Garrett frieze by Thomas Wilmer Dewing, to the Brooklyn Museum of Art. At the time of the donation, Williford’s appraiser, York, valued the frieze at $500,000, and Williford relied on this calculation when deducting the value of the work from his taxes as a charitable donation. The IRS was suspicious of Williford’s returns, and initiated audit proceedings. . . .

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