VAT rate of 5% is payable on hammer price plus buyer's premium
Given by Bella Kleinman to Bernard Watney, circa 1971.
After his death, given by Mrs Watney to Bella Kleinman.
E.C.C. Transactions, Vol. 9, pt. 3 (1975) pl. 198.
Fenichell Basmajian, New York, 1-15 November 2001, no. 132.