Governmental Research, Development, and Testimony

Mr. Wiener has testified extensively before the US Congress, the Internal Revenue Service, the Philadelphia Art Commission, the Canadian government and the US Treasury Department. A partial list of such testimony is given below.

2009: Member of working group of 5 experts retained to develop and recommend new standards for donation appraisal reports concerning audio, visual and related photographic material to be considered by the Canadian Cultural Properties Export Review Board for potential Canadian tax deductions.

1990: Established with the Resolution Trust Corporation a national database of appraisers to help in the liquidation of assets of failed savings & loan institutions.

1986: Testimony submitted to the House Ways and Means Committee, Subcommittee on Oversight, concerning the IRS Art Advisory Panel. Testimony published by the Government Printing Office with the proceedings of the Hearing.

1985: Testimony before the IRS and Treasury on the new IRS regulations for donations of personal property to charitable institutions.

1985: Expert witness for the Treasury Department in the United States of America v. Jarelco, Inc. As a result of this action, the Treasury Department was able to reclaim more than $50 million in lost revenue.

1984: Participant at the meeting of IRS and Treasury officials and invited representatives of the appraisal profession to discuss the ramifications of the new legislation and rules regarding donations of personal property to charitable institutions.

1983: Testimony on appraising before the House Government Activities Subcommittee, chaired by Rep. Cardiss Collins. Testimony published in “Revision of IRS Tax Deductions for the Arts”, the proceedings of the Hearing published by the Government Printing Office. (The results of the Hearing and the subsequent data collected by the House Government Activities Subcommittee were influential in leading to the current legislative revision and IRS rulings issued in 1984.)

​Testimony as Expert Witness and Legal Consultation

2016: MunnWorks v. 645 Mac Realty: Expert witness in case involving water damage to a large volume of prints. 

2016: Robert Fletcher and Bartlow Gallery Ltd. v. Peter Doig: Expert witness in case involving disputed authorship of a painting.

2013-16:  Paul A. Gardner, Petitioner, v. Commissioner of Internal Revenue, Respondent: Expert witness in case involving disputed valuation for the donation of a collection of natural history specimens.

2015:United States v. Luke D. Brugnara: United States v. Luke D. Brugnara: Expert witness in criminal (fraud) case involving non-payment for works by several modern artists including a set of 16 works on paper attributed to Willem de Kooning.

2014:  City of Detroit (Bankruptcy): Expert witness in trial involving the valuation of the entire collection of the Detroit Institute of Arts (DIA).

2014:  ACG Credit Company II, LLC v. Veronica Hearst: Case involving the valuation of a collection of Old Master paintings. Settled out of court.

2011-2013:  Marguerite Hoffman v. L&M Arts, David Martinez and Studio Capital, Inc.: Expert witness in case involving breach of contract and valuation issues concerning a major Mark Rothko painting. Mrs. Hoffman won on all counts of breach of contract and was awarded damages.

2011-2013:  Cin-Con Heating v. Shapiro and Weigner: Case involving claimed damage to a fixture and interior attributed to Frank Lloyd Wright. Settled out of court.

2011-2013:  The Dorothy G. Bender Foundation, Inc. and John McEnroe v. Joseph P. Carroll and Joseph P. Carroll Limited: Case involving the valuation of an Arshile Gorky painting and two other works of art connected with the settlement of the Lawrence Salander assets. The case was won by the Bender Foundation and John McEnroe. The decision was published in the New York Law Journal.

2012:  Ronald Appleby v. Her Majesty the Queen: Retention by the Justice Department of Canada and Canadian Revenue. Case concerning the donation of a monumental sculpture by Jean-Léon Gérôme to the Art Gallery of Hamilton (Ontario). Issues concerning re-fabrication of significant parts, use of undocumented ivory in the restoration, and issues concerning the sculpture’s Cuban provenance and its nationalization and subsequent sale by the Castro government.

2011-2012:  American International Ins. Co., as subrogee of Theodore Forstmann, v. Acquavella Galleries, Inc.: Case involving a damaged Picasso portrait of Dora Maar. The case settled out of court.

2010-2012:  Glacier Gallery and I.S.O. Art Ltd. v. FedEx Ground Package System, Inc, Art Capital Group and ACG Galleries: Case involving a painting by Thomas Hart Benton damaged in shipping.

2009-2012:  Atlantic Specialty Insurance Co. v. AE Outfitters: Case involving fire damage to an important sculpture by Jeff Koons owned by collector, Peter Brant.

2010-2011:  AXA Art Insurance Corp. as subrogee of Gagosian Gallery International, LLC
v. Art Courier, et. al.: Case involving a highly important painting by Brice Marden, owned by Sotheby’s, which had been damaged when in custody of the Courier while it was being transported by the Gagosian Gallery.

2010-2011:  AXA Art Insurance Corporation as subrogee of Steven A. Cohen v. Arenson Office Furnishings Inc.: Case involving a damaged important sculpture by Jeff Koons owned by collector Steven Cohen.

2010- 2011:  Friedman Benda Gallery v. Museum of Modern Art et al.: Case involving the claimed damage to pieces of furniture by twentieth-century artist Ron Arad.

2009-2011:  Richard Green (Fine Paintings) v. Doyle McClendon and Mary Alice McClendon: Case involving the current valuation of one of the most expensive Bonnard paintings ever sold.

2009:  Cincinnati Art Gallery and Travelers v. Covenant: Case involving a damaged painting by William Glackens.

2009:  Venetia Kapernekas v. Udo Fritz-Hermann Brandhorst: Expert witness in case involving the valuation of large-scale sculpture by Damien Hirst.

2009:  775 Park Avenue Corp, a/k/a Anton deBekessy v. Marguerite deBekessy: Expert witness in case involving the role of provenance in the auction sales of fine and decorative art.

2006-2009:  P&E entertainment v. Chubb Insurance: Expert witness in case involving a loss claim for audio-visual and photographic sports entertainment material.

2008:  Christie’s, Inc v. SWCA, Inc et al.: Expert witness in case concerning authentication procedures for a Picasso bronze.

2007:  Trimount Foundation v. Dexter House Development, Boston: Expert witness in case involving the valuation and assessment of damages to a major Tiffany mosaic room decoration located in the Ayer Mansion, Boston. The case was settled out of court, although a deposition was taken and a videotaped testimony to be played in court in the event of a trial was made.

2007: Stephen and Elaine Wynn v. Those Certain Underwriters at Lloyds, London et al.Designated expert witness retained to determine the diminution in value to the painting Le Rêve by Pablo Picasso due to a puncture of the canvas; and to determine the market value of the painting prior to the accident. [N.B.: Le Rêve was to be sold, prior to the damage, for $139 million which would have made it the most expensive work of art ever to be sold at the time.] 

2006: Those Certain Underwriters at Lloyds, London et al v Nancy Cooperman: Expert witness in civil case in which Nancy Cooperman was sued for $22 million by the above insurance companies. The case was decided in her favor based, in part, on the valuation submitted by Wiener Wolf Associates, LLC and my testimony. In addition, the Court accepted our stated valuation concept that a substantial appraisal discount was mandated by the events of September 11, 2001. (This may be the only case in which this concept was presented to a jurisdictional authority.)

2005:  United States v. Rocco de Simone. Expert witness in criminal case involving representation of French impressionist and modern paintings, consignment agreements and related art world practices. De Simone, who risked going to prison for approximately seven years, was exonerated based, in large part, on expert witness testimony.

2005: Levin v. Harned: Expert witness. Case involving art-world practices and representation of nineteenth-century Italian sculpture sold by Gallery 63, New York

2005: Levin v. Harned: Expert witness. Case involving art-world practices and representation of French furniture and decorative arts sold by Ed Hardy, Inc., San Francisco.

2005:   Levin v. Harned: Expert witness. Case involving art-world practices and representation of French furniture and decorative arts sold by Foster Gwin, Inc., San Francisco.

2005: Levin v. Harned: Expert witness. Case involving art world practices and representation of French furniture and decorative arts sold by John J. Nelson Antiques, Inc., Los Angeles.

2004:  Levin v. Harned: Expert witness. Case involving art world practices and representation of French furniture sold by Dalva Brothers, Inc., New York. Testified for Dalva Brothers who won on all counts.

2004:  Cathers v. Barnes: Expert witness. Case involving allegation of non-payment of bill. Testified for defendant on art-market practices and representation of objects by dealers.

2003:  Phoenix Art Gallery v. Kimbell Museum: Legal consultation. Case involving non-fulfillment of purchase and the interrelationship of provenance concerns.

2003:  Charles Malette v. Her Majesty The Queen (Vancouver, Canada): Expert witness. Retained by the Department of Justice, Canada as an expert witness in appraisal methodology and blockage discount in a dispute concerning the donation of 981 works on paper by the Canadian artist, Harold Feist. The government’s position was upheld by the Court of Appeals with reliance upon my expert report as part of the justification for the decision.

2002:  Insurance claim for artist Wen-Ying Tsai: Consultant and expert witness for the City of New York in the settlement of an insurance claim for artist Wen-Ying Tsai. Valuation considerations include issue of blockage discount.

2001—2002:  Thomas Colville Fine Arts, LLC v. Kent Gilyard et al.: Expert witness testimony concerning art sales practices, issues of authenticity and auction-house sales practices and guarantees.

2002:  Gay Culverhouse v. Centrifugal/ Mechanical Associates, Inc. et al.: Legal consultation case involving insurance damage and loss claim.

2002:  Estate of Louise Nevelson et al v. Carro, Spanbock et al.: Expert witness testimony concerning the valuation of over 3,000 works of art by Louise Nevelson and issue of blockage discount.

2002:  Nares et al v. M&W Waterproofing, Inc.: Legal consultation in case involving insurance damage and loss claim for artwork created by artist, James Nares.

1999—2001:  Philadelphia Arts Commission re: Dream Garden Mosaic in the Curtis Office Building: Expert witness for the testimony of the Philadelphia Arts Commission. It was anticipated that litigation in this case would be heard in the U.S. Supreme Court since constitutional issues are involved.

1993:  The Matter of the Definition of Legal Fees Payable to the Estate of Andy Warhol: Expert Witness on appraisal methodology and blockage discount. At issue was the valuation of an estate claimed to be in excess of $900 million. This was then the highest-value art valuation case ever to be tried in the U.S.

1992:  Goldman v. Barnett. Expert Witness.

1985:  Treasury Department in the United States of America v. Jarelco, Inc.: Expert Witness for the Treasury Department. As a result of this action, the Treasury Department was able to reclaim more than $50 million in lost revenue.