Many thanks to everyone who contributed to the discussion on paying for appraisals generated by my enquiry. I think we have as close an answer as we can hope for without going to a tax lawyer and I think I have convinced people here that it is not a good idea. I would also like to comment on Jim's very related and very appropriate comments about being flamed for sending a reply to the list. I too follow some discussions and not others. Those I am uninterested in or don't have time for are deleted without being read. The operative word here is DISCUSSION! Come on people this is a DISCUSSION LIST - generating an open discussion with input from as many interested museum professionals as possible is the whole point. If you aren't interested don't read it, and if there's too much on here for you to handle don't blame that on the rest of us. Hang in there Jim. Bill *************************************************************************** Bill Lazenby Tel: 708-260-8187 Director of Museum Operations Fax: 708-260-9298 The First Division Museum at Cantigny E-Mail: [log in to unmask] 1 South 151 Winfield Road http://www.xnet.com/~fdmuseum Wheaton, IL 60187-6097 USA ***************************************************************************