I daresay Ms. Barron is not too bright. This is her description of valuing art the sale of which in its current state is outlawed. Ahem: “comparable works”? This is what passes for government expertise apparently.
So how did the panel arrive at the $65 million figure? Ms. Barron said, “When you come up with a valuation you look at comparable works and what they have sold for at public or private sales.”
via A Catch-22 of Art and Taxes, Starring a Stuffed Eagle – NYTimes.com.