An Artist’s Estate Challenge

The year 2019 in the art world was, in many ways, a year-in-between: Market participants engaged in a steady yet conservative stream of buying and selling art, balancing uncertainties about the world economy with their adjustment to the tax changes wrought by the 2017 Tax Cuts and Jobs Act and South Dakota v. Wayfair,¹ and their preparation for anticipated global regulations on anti-money laundering. One area of law that continues to present challenges this year