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Publication 5392 (2-2020) Catalog Number 73942R Department of the Treasury Internal Revenue Service Overview
The Art Advisory Panel Of the Commissioner Of Internal Revenue Annual Summary Report for Fiscal Year 2018 (Closed meeting activity) Publication 5392 (2-2020) Catalog Number 73942R Department of the Treasury Internal Revenue Service www.irs.gov Overview Created in 1968, the Art Advisory Panel of the Commissioner of Internal Revenue (the Panel) provides advice and makes recommendations to the Art Appraisal Services (AAS) unit in the Independent Office of Appeals for the Internal Revenue Service (IRS). Chartered under the Federal Advisory Committee Act (FACA), the Panel assists by providing value recommendations regarding the acceptability of tangible personal property appraisals taxpayers submit to support the fair market value claimed on the wide range of works of art involved in income, estate, and gift tax returns. When a tax return selected for audit includes an appraisal of a single work of art or cultural property valued at $50,000 or more, the IRS examining agent or appeals officer must refer the case to AAS for possible referral to the Panel, unless a specific exception exists. The AAS staff supports and coordinates the Panel meetings, while the AAS appraisers independently review taxpayers’ appraisals for art works not referred to the Panel. The Panel provides essential information to help foster voluntary compliance. The information and recommendations play an important role in the IRS’s efforts to cost- effectively address the potentially high abuse area of art valuation. The panelists provide information, advice, and insight into the world of art which cannot be obtained effectively from within the IRS. The Panel does not duplicate work performed in the IRS. -
PIER 34 Something Possible Everywhere Something Possible
NYC 1983–84 NYC PIER 34 Something Possible Everywhere Something Possible PIER 34 Something Possible Everywhere NYC 1983–84 PIER 34 Something Possible Everywhere NYC 1983–84 Jane Bauman PIER 34 Mike Bidlo Something Possible Everywhere Paolo Buggiani NYC 1983–84 Keith Davis Steve Doughton John Fekner David Finn Jean Foos Luis Frangella Valeriy Gerlovin Judy Glantzman Peter Hujar Alain Jacquet Kim Jones Rob Jones Stephen Lack September 30–November 20 Marisela La Grave Opening reception: September 29, 7–9pm Liz-N-Val Curated by Jonathan Weinberg Bill Mutter Featuring photographs by Andreas Sterzing Michael Ottersen Organized by the Hunter College Art Galleries Rick Prol Dirk Rowntree Russell Sharon Kiki Smith Huck Snyder 205 Hudson Street Andreas Sterzing New York, New York Betty Tompkins Hours: Wednesday–Sunday, 1–6pm Peter White David Wojnarowicz Teres Wylder Rhonda Zwillinger Andreas Sterzing, Pier 34 & Pier 32, View from Hudson River, 1983 FOREWORD This exhibition catalogue celebrates the moment, thirty-three This exhibition would not have been made possible without years ago, when a group of artists trespassed on a city-owned the generous support provided by Carol and Arthur Goldberg, Joan building on Pier 34 and turned it into an illicit museum and and Charles Lazarus, Dorothy Lichtenstein, and an anonymous incubator for new art. It is particularly fitting that the 205 donor. Furthermore, we could not have realized the show without Hudson Gallery hosts this show given its proximity to where the the collaboration of its many generous lenders: Allan Bealy and terminal building once stood, just four blocks from 205 Hudson Sheila Keenan of Benzene Magazine; Hal Bromm Gallery and Hal Street. -
Art & Collectibles
Deloitte’s Art & Finance Panels - ArtCity 2020 Art & Collectibles 28 October 2020 Art & Collectibles Which wealth management service offerings meet UHNWI’s needs? MODERATOR Adriano Picinati di Torcello Director, Global Art & Finance Coordinator Deloitte Luxembourg Deloitte’s Art & Finance Panels | 28 October 2020 © 2020, Deloitte Tax & Consulting, SARL Public 2 Adriano Picinati di Torcello Director, Global Art & Finance Coordinator Deloitte Luxembourg PANELISTS Nannette Hechler-Fayd’herbe Micaela Saviano Marco Vulpiani Chief Investment Officer Partner Tax Partner-Financial Advisory, Head of International Wealth Management Deloitte USA Valuation, Modelling and Economics and Global Head of Economics & Deloitte Italy , Member of Deloitte Global Research, Crédit Suisse AG Valuation Executive Committee Philip Hoffman Jennifer Schipf Jackie Hess Founder & CEO Global Leader - Art Partner The Fine Art Group AXA Deloitte Private Leader Deloitte Switzerland © 2020, Deloitte Tax & Consulting, SARL Public 3 PANELISTS Jackie Hess Partner Deloitte Private Leader Deloitte Switzerland Deloitte’s Art & Finance Panels | 28 October 2020 © 2020, Deloitte Tax & Consulting, SARL Public 4 Deloitte Private in Switzerland ArtCity 2020 Deloitte Private in Switzerland Main segments Family office and high-net-worth individuals We believe differentiating the We help high-net-worth individuals (HNWI) and family offices needs of private businesses manage their investments, regulatory and compliance affairs. from the needs of large businesses assists our Private companies multidisciplinary professionals in We work with private companies who face a range of challenges that affect not only the success of the business enterprise, but recognising the opportunities also the professional and personal goals of their owners. We and challenges unique to private advise ambitious families and individuals; similarly we work with businesses. -
Project Report: Team 4 Predicting the Price of Art at Auction
Project Report: Team 4 Predicting the Price of Art at Auction Bhavya Agarwal, Farhan Ali, Prema Kolli, and Xiufeng Yang Department of Computer Science, Stony Brook University, Stony Brook, NY 11794-4400 {bhavya.agarwal,farhan.ali}@stonybrook.edu,{pkolli,xiuyang}@cs. stonybrook.edu http://www.cs.stonybrook.edu/~skiena/591/projects 1 Challenge An art auction is the sale of art works in a competition setting. Our primary goal is to predict the price of an art piece/painting in an art auction. We are focusing only on auctions, which occur in auction houses such as Sotheby's and Christie's. In this project, we try to predict the price of art to be sold at Sotheby's auction in London on 3 December 2014. We are trying to build a generic model, capable of predicting price of any piece of art to be sold based on a variety of features associated with an artist, auction house and the piece of art itself. There is a famous quote in the movie "The Monuments Men" where the actor George Clooney talks about the importance/significance of art. He says that wiping out any generation's art history is equivalent to wiping out the entire generation itself. "You can wipe out the entire generation, you can burn their homes to the ground and somehow they will still find their way back. But you can destroy their history, destroy their achievements and this is it they never existed. That is what we are exactly fighting for." Predicting the price of a painting in an art auction turns out be a challenging task as there are lot of functional dynamics involved in the whole auction process. -
HOW MIGHT CONTEMPORARY Art's Value Be Understood and Analysed
8 PARSE JOURNAL OW MIGHT CONTEMPORARY art’s Indeed, how might art’s conditions of display – in exhibitionary value be understood and analysed? What and relational formats — pre-empt and promote its valuation are the conditions that produce its value? in the newly-developed terms? Can art’s valuation still be What is the difference between the price separated diagnostically from other regimes of value at work of art and its value? These and other similar in current political, social and cultural milieu? Hquestions presuppose that art is, indeed, valuable — a sine These pressing questions cut to the quick of not only the qua non of art as such. But art’s value is a conglomeration of terms and logics of art’s circulation and exhibition, they also economic and historically-shaped symbolic factors, and these cut to the very conditions of art production as such — where factors promote and prolong the global circulation of artefacts it gets made, who makes it, what gets to count as art. The and at the same time profoundly shape the lives and working centrality of art’s market to its public dissemination impacts not methods of those who participate in art – dealers, auction simply upon artists’ support structures but also upon the ways houses, galleries, museums, educators, curators and their often in which their work is multiply valued. Moreover, if it is now unrecognised assistants, philanthropists, and not least of all, a banal truism that the art market plays a fundamental role in artists themselves. the commissioning and display of contemporary art outside of This issue of PARSE sheds light on the ways in which art’s the market itself — for example, through patronage, sponsor- market and operational conditions produce and distribute ship, or other necessary subsidy of the public sector — it is regimes of value. -
Judith Bernstein Selected Press Pa Ul Kasmin Gallery
JUDITH BERNSTEIN SELECTED PRESS PA UL KASMIN GALLERY Judith Bernstein Shines a Blacklight on Trump’s Crimes We cannot ignore the fact that Americans voted for Trump. Jillian McManemin Feburary 16, 2018 Judith Bernstein, “President” (2017), acrylic and oil on canvas, 90 x 89 1/2 inches (all images courtesy the artist and Paul Kasmin Gallery) People pay to watch a real fuck. In the heyday of Times Square porn the “money shot” was developed to prove that the sex-on-film was real and not simulated. The proof? Cum. The (male) ejaculation onto the body of his co-star. In her debut solo show at Paul Kasmin Gallery, Judith Bernstein unveils Money Shot, a series of large- scale paintings starring the Trump administration, its horrific present and terrifying potential future. The gallery is outfitted with blacklight, which alters the paintings even during daytime hours. The works glow orange, green, violet, and acid yellow against pitch black. The unstable colors signal that nothing will ever look or be the same as it was before. But, this isn’t the dark of night. This place is tinged with psychedelia. The distortions border on 293 & 297 TENTH AVENUE 515 WEST 27TH STREET TELEPHONE 212 563 4474 NEW YORK, NY 10001 PAULKASMINGALLERY.COM PA UL KASMIN GALLERY nauseating. The room spins as we stand still. We oscillate between terror and gut-busting laughter, as we witness what we once deemed unimaginable. Judith Bernstein, “Money Shot – Blue Balls” (2017), acrylic and oil on canvas, 104 x 90 1/2 inches Our eyes adjust at different speeds to the dark. -
Deborah Kass & Betty Tompkins
“FRONTRUNNER Presents: Deborah Kass & Betty Tompkins,” by Shana Beth Mason for Frontrunner, January 29, 2021. FRONTRUNNER Presents: Deborah Kass & Betty Tompkins At one point or another within the last ten years, I’ve laughed, cried, gossiped and shared meals with Betty Tompkins (alongside her husband, Bill Mutter) and Deborah Kass (alongside her wife, Patricia Cronin). So it’s fair to say that both of these women mean a great deal to me. They are not only world-renowned artists who have been cruelly under-represented and under-appreciated for most of their creative lives, but they are true mentors in every sense. Their experiences and their wisdom are windows into an art world long gone – for many reasons, rightly so – and have deeply permeated their respective visual vocabularies. Deborah Kass (b. 1952, San Antonio, TX) received her BFA in Painting at Carnegie Mellon University and attended the Whitney Museum Independent Study Program. Her works are in the permanent collections of MoMA, The Whitney Museum, The National Portrait Gallery (Washington, D.C.), The Smithsonian Institution, and The Jewish Museum (New York). She has presented work at the Venice Biennale, the Istanbul Biennale, and in 2012 was the subject of a mid-career retrospective at the Andy Warhol Museum in Pittsburgh. She is currently a Senior Critic at the Yale University MFA Painting Program. Kass is represented by Gavlak Gallery (Los Angeles/Palm Beach) and Kavi Gupta (Chicago). Betty Tompkins (b. 1945, Washington, D.C.) received her BFA from Syracuse University, then taught at Central Washington State College (Ellensburg), where she received her graduate degree. -
Betty Tompkins
The Drawers - Headbones Gallery Contemporary Drawing, Sculpture and Works on Paper Revivified April 3 - April 29, 2008 Betty Tompkins Commentary by Julie Oakes Artist Catalog, Betty Tompkins Copyright © 2008, Headbones Gallery This catalog was created for the exhibition titled “Revivified” at Headbones Gallery, The Drawers, Toronto, Canada, April 3 - April 29, 2008 Commentary by Julie Oakes Copyright © 2008, Julie Oakes Artwork Copyright © 1995 -1999, Betty Tompkins Rich Fog Micro Publishing, printed in Toronto, 2008 Layout and Design, Richard Fogarty Courtesy Mitchell Algus Gallery, New York Printed on the Ricoh SPC 811DN All rights reserved. No part of this work may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying and recording, or by any information storage or retrieval system, except as may be expressly permitted by the 1976 copyright act or in writing from Headbones Gallery. Requests for permission to use these images should be addressed in writing to Betty Tompkins, c/o Headbones Gallery. www.headbonesgallery.com RICH FOG Micro Publishing Toronto Canada Betty Tompkins Revivified Did the frolic come first or the spring in which to frolic? In Tompkins' impressionist paintings on photographic images, women from the 30's and 40's saucily act out in a frothy, leafy, grassy, effulgent playground, like nymphs in a naturalist boudoir. In contrasting colors, where the red next to green or fuchsia beside puce is as vibrant as a gift wrapped with the freshness of nature; Betty Tompkins' pin-ups from the past cavort in the outdoors. Like a flurry of covert caresses between viridian landscapes and scantily clad figures, tantalizing fleshy hues are discretely muted by the photographic gradations from white to black as they lay in the arms of pastel bushiness. -
Cunt, Slut, Bitch, Mother Betty Tompkins, Interviewed By
Cunt, slut, bitch, mother was 2% that she thought was really misogynist and caricatured both men and women. [Heigl Betty Tompkins, interviewed by Elliat Albrecht was quoted as saying the that film “paints the women as shrews, as humourless and uptight, and it paints the men as lovable, goofy, fun-loving guys”.] Rogen and Apatow really pushed It was late afternoon in early June 2018—as the sun split through the trees onto the back at the statement, and her career really went south afterwards because of it. Later, Rogen brownstones and street hawkers outside—that Betty Tompkins welcomed Wil and I into her was very casual about having destroyed her career. There we have it, straight from the horse’s Soho studio. Having just returned to New York from her house in Pennsylvania, Tompkins mouth: casual misogyny. shuffled around canvases and books piled high on the hardwood floors as she led us to a congregation of mismatched chairs. It’s interesting to see how blatant the caricaturisation of women is in film and television from even ten years ago. Sex and the City , for example, feels rather un-feminist and non- Born in Washington D.C. in 1945, Tompkins is best known for her Fuck Paintings : intersectional where it once was deemed progressive. One can chart progress of our times monochrome, photorealist images of closely-cropped sexual acts and genitalia which she through the portrayal of women in the media landscape. began in the late 1960s. Pornography is an inexhaustible treasure trove of reference material for those who desire to render the body, and Tompkins, following her graduation from Yes, it has actually really changed how we can see them. -
Art & Finance Report 2019
Art & Finance Report 2019 6th edition Se me Movió el Piso © Lina Sinisterra (2014) Collect on your Collection YOUR PARTNER IN ART FINANCING westendartbank.com RZ_WAB_Deloitte_print.indd 1 23.07.19 12:26 Power on your peace of mind D.KYC — Operational compliance delivered in managed services to the art and finance industry D.KYC (Deloitte Know Your Customer) is an integrated managed service that combines numerous KYC/AML/CTF* services, expertise, and workflow management. The service is supported by a multi-channel web-based platform and allows you to delegate the execution of predefined KYC/AML/CTF activities to Deloitte (Deloitte Solutions SàRL PSF, ISO27001 certified). www2.deloitte.com/lu/dkyc * KYC: Know Your Customer - AML/CTF: Anti-Money Laundering and Counter-Terrorism Financing Empower your art activities Deloitte’s services within the Art & Finance ecosystem Deloitte Art & Finance assists financial institutions, art businesses, collectors and cultural stakeholders with their art-related activities. The Deloitte Art & Finance team has a passion for art and brings expertise in consulting, tax, audit and business intelligence to the global art market. www.deloitte-artandfinance.com © 2019 Deloitte Tax & Consulting dlawmember of the Deloitte Legal network The Art of Law DLaw – a law firm for the Art and Finance Industry At DLaw, a dedicated team of lawyers supports art collectors, dealers, auctioneers, museums, private banks and art investment funds at each stage of their project. www.dlaw.lu © 2019 dlaw Art & Finance Report 2019 | Table of contents Table of contents Foreword 14 Introduction 16 Methodology and limitations 17 External contributions 18 Deloitte CIS 21 Key report findings 2019 27 Priorities 31 The big picture: Art & Finance is an emerging industry 36 The role of Art & Finance within the cultural and creative sectors 40 Section 1. -
Betty Tompkins 18.01 > 17.03.2018
[email protected] — WWW.RODOLPHEJANSSEN.COM Betty Tompkins 18.01 > 17.03.2018 Rodolphe Janssen is pleased to announce Betty Tompkin’s forth solo project with the gallery from Jan- uary 18th to March 17th 2018. Betty tompkins began painting large scale, photorealistic airbrush paintings of penetrations and mastur- bations in 1969. Beside the feminist content of her work, her intention from the start was to have two distinct elements which would allow the abstract and the sexual content to coexists equally in the work. She achieved this by cropping the images in such a way that only the explicit sexual parts remain, without heads or other body parts. After some group shows in the early 1970’s, her work remained widely overlooked by the critics and art market due to its subject matter. In 1973, two of her works were held and confiscated by French customs for censorship reasons. In 2003, Tompkins was invited by the New York curator Bob Nickas to take part in the 7th Biennale de Lyon which brought extraordinary attention to her work. After that, the Centre Georges Pompidou ac- quired Fuck Painting #1 (one of the two paintings that had been censored in 1973) for its permanent collection. Since the late 1960’s, Betty Tompkins has been painting her Fuck, Cunt or Kiss Paintings, studying dif- ferent mediums going from airbrush to stamps, graphite powder or fingerprints. She imposes a distance with her explicit subjects, or as she says : « I see something intimate made monumental - we see a visual we don’t usually see in a medium we don’t expect. -
To #Sendnudes: Social Media and Censorship of Art
AiA news-service OPINION From “The Origin of the World” to #SendNudes: Social Media and Censorship of Art Date: July 19, 2019Author: centerforartlaw0 Comments By Hannah Tager. WARNING: this article contains explicit content. In April of 2019, Instagram deactivated the account of American feminist art pioneer Betty Tompkins. The social media platform barred Tompkins from creating a new one after the artist posted a photograph of her painting Fuck Painting #1 (1969), an artwork owned by the Centre Pompidou in Paris. Only after a formal report by Tompkins and a barrage of complaints from her followers did Instagram reinstate the artist’s original account, providing no further information regarding its earlier deactivation. Tompkins’s 2019 experience is not unique. Both emerging and established artists are reporting more and more cases of censorship by social media platforms like Facebook and Instagram, which was acquired by Facebook, Inc. in 2012. The quantity of these take downs is hard to ascertain, but members of the museum, artist, and academic communities have been repeatedly censored by the sites. Online platforms develop and enforce terms of service and algorithms to deter the circulation of pornography, inadvertently catching artists and their works in the cross-fire, and raising legal and artistic concerns regarding the effectiveness and legality of such terms. In the most drastic of cases, Facebook censored a photograph of the “Venus of Willendorf,” a 30,000 year old limestone figurine, in 2017. In another instance, a French teacher sued Facebook in 2018 for deactivating his account after he posted a photograph of Gustave Courbet’s painting “L’Origine du Monde” (1866).