• Untitled by Michael Goldberg, 1986 Oil and pastel on paper 29.25 x 27.75 inches Untitled by Michael Goldberg, 1986 Oil and pastel on paper 29.25 x 27.75 inches
  • Spannocchia – NY XV by Michael Goldberg, 1986 Oil on canvas 79 x 79 inches Spannocchia – NY XV by Michael Goldberg, 1986 Oil on canvas 79 x 79 inches
  • Spannocchia – NY IV, 1986 Oil on canvas 86.5 x 85.5 inches Spannocchia – NY IV by Michael Goldberg , 1986 Oil on canvas 86.5 x 85.5 inches
  • Untitled by Michael Goldberg, 1951-2 Oil on canvas 57 x 50.25 inches Untitled by Michael Goldberg, 1951-2 Oil on canvas 57 x 50.25 inches

Collection of University Art Museum, CSULB. Gift of the Gordon F. Hampton Foundation, through Wesley G. Hampton, Roger K. Hampton, and Katharine H. Shenk

"Over the River" and into the Legal Fray: Christo and Jeanne-Claude

Often critics comment on the technique, the style, the grandeur of a work of art, and the dramatic and arduous so-called “artistic process”. Rarely, do we study or observe how art is shaped by legal and environmental restrictions, community resistance, and bureaucratic red tape. However, unlike a painting where an artist makes choices based on subjective decisions,  Christo and Jeanne-Claude’s latest planned installation Over the River appears more akin to the construction of a bridge or dam that is shaped by government agencies, public hearings, and environmental protests. By venturing outside of the museum and gallery space, and dipping their toe in the water, their latest project Over the River presents a fascinating case study on the intersection of government, the law, art and the environment that will have ramifications far past the intended two week installation.  

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The Art Of Taxes: Major Changes To The Federal Transfer Tax System

Ars longs, vita brevis. Art is immortal, artists are mortal. Taxes impinge on every part of the art world and are a concern for both artists and collectors.   Planning for and administering estates of artists and owners of art collections raises unique business management, income tax, transfer tax, and estate planning issues.  Such planning often requires an interdisciplinary approach that addresses copyright law, tax and estate planning (including, but not limited to, charitable giving), business management, and knowledge of the valuation of a creative work.  Substantial changes were made to the Federal estate, gift and generation-skipping transfer taxes by The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "2010 Act"). 
 

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