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Legal aspects of appraising have become crucial to the profession. At its highest levels, appraising requires in-depth knowledge of key issues, including clear title (NAGPRA with regard to ownership of Nazi-era looted property), IRS legal considerations, determination of authenticity, appropriate marketplace (retail market and tax shelters), the factoring in of volume discounts, the interaction of case law and the Uniform Standards of Professional Appraisal Practice, and legal aspects of damage/loss appraisals. Analyze prominent cases that illustrate compelling legal considerations connected with valuing modern and contemporary art, including that of Warhol, O’Keeffe, Rothko, and Calder. 
http://www.sps.nyu.edu/content/scps...860