<table><tr><th>From:</th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:
To:</td><td>Thursday, April 30, 2015 6:48 PM
Heather Gray</td></tr><tr><td>Subject:</td><td>Re:</td></tr></table>

i know them i want to make sure it works for art

=div class="gmail_extra">

On Thu, Apr 30, 2=15 at 2:40 PM, Heather Gray < > > wrote: <=lockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:lpx=ttccc solid;padding-left:lex">

Hi Jeffrey,

I'll find someone at Paul Wei=s to discuss this with and will report back. For what it's w=rth, I think he should absolutely be able to do it under the trade-in credit rules (section 526.5(f) of the Sales and Use Tax Regulations). =AO But I'll find out from the PW folks.

Best,

Heather

From: jeffrey E. [mailto:jeevacation@gmail.com]
Sent: Thursday, April 30, 2015 2:34 PM
To: Heather Gray
Subject:

heather, track down with someone at pw..C2 whether as opposed to a 1031 leon coudl use other fully =aid for art to avoid sales tax if traded in to gogosian

this would not shelter gain, only limit sales =ax. to picasso minus trade

please no=e

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