http://www.ralphelerner.com Ralph E. Lerner is an Art law and individual tax and estate planning specialist at national general practice law firm. Ralph Lerner's experience consists of advising on a great variety of tax matters including all aspects of estate planning and will drafting, estate and gift tax problems, charitable contributions, trust accounting, individual income tax planning, private foundations, and Tax Court proceedings. Ralph Lerner's experience includes extensive dealings with the Internal Revenue Service at all levels. Ralph E. Lerner has specialized knowledge in all aspects of art law including dealing with auction houses, consignment agreements, artist commission agreements, and tax planning for items of tangible personal property. http://youtu.be/aqDUKnRM8PY

1. International
by
Ralph E. Lerner
RalphELerner.com
ralph@artworldadvisors.com
590 Madison Ave, New York, NY, 10022
(212) 521-4437
http://www.RalphRLerner.com/

2. Autocephalous Church v. Goldberg &
Feldman Fine Arts
The Byzantine Mosaics
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3. * EXPROPRIATION LAWS
-- Cultural Objects Declared State Property
NATIONS RETAIN CULTURAL
PROPERTY THROUGH
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/

4. NATIONS RETAIN CULTURAL
PROPERTY THROUGH
* EXPROPRIATION LAWS
-- Cultural Objects Declared State
Property
* EMBARGO LAWS
-- Prohibit Export of Cultural Objects
-- Jacques Walters’ Dilemma:
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5. NATIONS RETAIN CULTURAL
PROPERTY THROUGH
* EXPROPRIATION LAWS
-- Cultural Objects Declared State
Property
* EMBARGO LAWS
-- Prohibit Export of Cultural Objects
-- Jacques Walters’ Dilemma:
* PREEMPTION LAWS
-- State/Domestic Institutions
Have a Preemptive Right to Buy
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6. * EXPROPRIATION LAWS
* EMBARGO LAWS
* PREEMPTION LAWS
* A COMBINATION OF THE ABOVE ARE
GENERALLY FOUND IN SOURCE NATIONS
RETENTION SCHEMES/EXPORT
CONTROL:
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7. SOURCE NATIONS
* Have the Most Extensive
Retention Schemes
* Rich in Cultural Property
* Short on Foreign Exchange
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8. SOURCE NATIONS
* Have the Most Extensive Retention Schemes
* Rich in Cultural Property
* Short on Foreign Exchange
MARKET NATIONS
* Wealthier Nations
* Likely to Import Cultural Property
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9. TREATIES SIGNED BY U.S. SUPPORTING
RETENTION POLICIES:
* 1970 TREATY WITH MEXICO
-- Bans Exportation of Pre-Columbian Objects
-- Subject to Seizure in U.S. and Return to
Mexico Without Compensation to Buyer
* 1981 TREATY WITH PERU
-- Similar to Treaty with Mexico
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10. * PRE-COLUMBIAN STATUTE OF 1972
-- Bans U.S. Import of Monumental Pre-Columbian
Sculpture & Fragments
-- Applies to 13 Latin American Nations
-- Recognizes 13 Nations’ Export Laws
* NATIONAL STOLEN PROPERTY ACT
-- Bans Transport, Sale, Receipt, or Concealment of
Stolen Goods in Foreign Commerce
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11. * CULTURAL PROPERTY IMPLEMENTATION ACT OF 1983
-- U.S. Adherence to UNESCO Art. 7(b)
- No U.S. Import: STOLEN Cultural Property
- Property: Museum, or Public Monument
- Recover/Return Property to Member Nation
- Pay Just Compensation to Innocent Buyer
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12. * CULTURAL PROPERTY IMPLEMENTATION ACT OF 1983
-- U.S. Adherence to UNESCO Art. 9
- U.S. Restricts Import of Cultural Property that is Part of
National Patrimony IF:
* Property in Jeopardy of Pillage
* Other Nation a Member of UNESCO
* Nation Made Request to U.S. President
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13. U.S. v. Hollinshead
9th Circuit 1974
*Prosecution: the National Stolen Property Act http://www.RalphRLerner.com/

14. U.S. v. McClain
5th Circuit 1979
*Prosecution: the National Stolen Property Act
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15. U.S. v. Antique Platter of
Gold/Steinhardt
2d Circuit -- 1999
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16. THE U.S. FOREFEITURE IN
STEINHARDT WAS BASED ON 2
THEORIES:
1) Importation of Merchandise in a Manner Contrary to Law
-- falsely identifying country of origin as Switzerland (not Italy) on
customs forms
*Steinhardt: false statements were not material; “But for”
standard;
*U.S.: false statements WERE material; “Natural tendency” test;
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17. 2) Importation of Stolen Property: NSPA Violation
-- S.D.N.Y. held: an Object is considered “Stolen” if a foreign
country assumed ownership through
Patrimony laws
-- S.D.N.Y. followed McClain
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18. 2) Importation of Stolen Property: NSPA Violation
--S.D.N.Y. held: an Object is considered “Stolen” if a
foreign country assumed ownership through Patrimony
laws
--S.D.N.Y. followed McClain
2D CIRCUIT AFFIRMED ON ISSUE #1;
2D CIRCUIT DID NOT REACH McCLAIN
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