Estate of Elkins v. C.I.R., 140 T.C. No. 5 (2013) 140 T.C. 86, Tax Ct. Rep. (CCH) 59,471, Tax Ct. Rep. Dec. (RIA) 140.5 55 56 57 Graves, Nancy Meadmore, Clement Noland, Kenneth Omon (Series E) 1976 (Wax crayon on paper, 35- x 47-1/4-) Untitled, 1992 (Bronze, Height: 8-1/2") Hand Painted Bookcover, 1977 (Acrylic on canvas, 3,000 3,000 2,000 11" x 12") 58 Hamilton, Juan Abstract Form # 52, 1975 1,75 0 (Height: 14-1/2") 59 Love, Jim Monday Morning: What 1,200 to do ... What to do, 1992 (Welded Steel, 8- x 60 Love, Jim Looking for Santa Claus 1,200 (welded steel, 9—3/3" x 8") 61 Stella, Frank Pastel Stack, 1970 (28" x 900 41") 62 Fuller, Sue String Composition # 213, 750 1963 (Nylon & Saran thread with Plexiglas, 36" x 36") 63 N/A Sepik River Carved 250 Polychrome Wood Mask, 20th Century (Height: 64"; Width: 22") 64 N/A Sepik River Carved and 100 Polychrome—Painted Wood Shield, 20th Century (Height: 69-1/2"; Width: 14") Total 24,580,650 *138 APPENDIX B Nash Artist Title/year Option 1 Option 2 Concluded Fair market category discount discount discount value of interest I Johns, J. Figure 4, 1967 71.72% 70.31% 70.31% $1.735.188 I Pollock. J. Untitled, Number 51.69% 59.68% 51.69% 1,449.210 21. 1949 I Moore, H. Two-Piece 51.69% 66.89% 51 .69% 966.140 Reclining Figure No. 3, 1961 WestlawNex! © 2014 Thomson Reuters. No claim to original U.S. Government Works. EFTA01194324