EFTA02672888.pdf

PH I L I PPE CAZEAU JACQUES DE LA BERAUDI ERE T.V.A. N° d'identification BLACK GRANTOR TRUSTS OR D FR : 03 402 315 063 FBO/ Benjamin /// 3492 FBO/Joshua FBO/Alexander FBO/Victoria John Hannan, Trustee c/o Apollo Management Two Manhattanville Road PURCHASE, NY 10577 Paris, le 7 mars 2001 FACTURE N° 200103273 ALEXANDER CALDER (1898-1976) alPertreat de Tanana Liget Sculpture en fil de Ter / Iron wire sculpture. 1930. H: 40 cm / H: 16 in. PRDC : 925 000,00 USD NY USE FAX 418 / 1y0,9fici GALERIE CAZEAU •BERAUDIERE 16, avenue Matignon 75008 Paris France - :33 I 45 63 09 00 • Fax : 33 1 45 63 09 90 RC S B Paris 402 335 063 Sieve 403 113 063 00014 APE 523 Z EFTA_R1_01947138 EFTA02672888  PH I L I PPE CAZEAU JACQUES DE LA BÉRAUDIÈRE PROVENANCE: Fernand Léger / Nadia Léger. Georges Bauquier. En prêt au Musée Fernand Léger, jusqu'a la mort de Georges Bauquier. Madame Georges Bauquier. Collection particulière, Monaco / Private collection, Monaco. BIBLIOGRAPHIE: Alexander Calder,(magazine) Udgivet of Louisiana-Humblebaek. June 1969. Illustrated page 9. Calder's Universe, Jean Lipman, Viking Press & The Whitney Museum of American Art.(1976-1977). Reproduced page 243. Calder Intimate,by Daniel Marchesseau. Solange Thierry Éditeur, La Bibliothèque des Arts, Paris. Reproduced in pages 138 & 139. Alexander Calder (mobiles) & Fernand Léger (peintures), Louis Carré & Cie. 1988. 13 octobre-26 novembre 1988. Reproduit page 24. Alexander Calder, Musée d'Art Moderne de la Ville de Paris, 10 juillet - 6 octobre 1996. Illustré page 171. Fernand Léger, Peindre la Vie Moderne. Par Arnauld Pierre, Gallimard/CentreGeorges-Pompidou, 1997. Reproduit page 103. Banque de l'Union Maritime et Financière 56, rue de Provence 75009 Paris, France N° de compte : 22 11 00 17 913 0 Clé RIB : 78 Code guichet : 0001 Code Banque : 43 989 Code Swift : UMARFRPP Correspondants à NEW YORK: Chase Manhattan Bank. Account N b: 544 715 995 4 New York Plaza, Floor 15th, New York, NY 10004. Tél : 212 - 270 6000 GALERIE CAZEAU -BÉRAUD1ÈRE 16, avenue Matignon 75008 Paris France - Tél. : 33 I 45 63 09 00 - Fax : 33 I 45 63 09 90 RC S B Paris 401 31$ 063 Sint 402 315 063 00014 APE 515 2 EFTA_R1_01947139 EFTA02672889  ..-2 f. -;1-1S Via Fax To: Barry Cohen Bear Stearns From: John J..Hannan Apollo Management Re: Wire Transfer Date: March 27, 2001 Would you please wire tra nsfer $685,000.00 ($171,250 each of the Black childr for en) as shown below. This amount represents the purchase of a Calder painting and a Giacometti Table. The cash sale of Cendant stock last should be available from the week. The Chase Manhattan Bank, N.A . ABA# 021 000 021 4 New York Plaza, 15th £1. Account #: 544 715 995 ABA #: 021-000-021 A/C Title: Banque de l'i ntion Maritime at Financiere For further credit tot Galeri e Cazeau-Beraudiere A/C #2 22 11 00 17 913 0 If you need any further inform ation, please let me know. EFTA_R1_01947140 EFTA02672890  Jacques de la Beraudiere Calder 925,000 Giacometti Table 240.000 1,165,000 Credit for Derain -480.Q00 Total 685,000 Chase Manhattan Bank 4 New York Plaza, 15th Floor New York, NY 10004 ABA #: 021-000-021 A/C Title: Banque de 1'Union Maritime et Finanriere A/C #: 544 715 995 For Further Credit to: Galerie Cazeau-Beraudiere A/C #: 22 11 00 17 913 0 EFTA_R1_01947141 EFTA02672891  THOMAS TURRIN & CO., CPA, P.C. CERTIFIED PUBLIC ACCOUNTANTS III BROADWAY NEW YORK, N.Y. 10006 Tel. (212) 240-0440 Fax (212) 964-9620 INSTRUCTIONS FOR FILING ATTACHED RETURN Date: June 20, 2002 NAME OF CLIENT: Grantor UAD 1992 Trust FORM TITLE: NY State Dept. of Taxation and Finance Purchaser's Report of Sales and Use Tax Form ST-130 • 00d 4/2 5/C ;2- DUE DATE: AS SO.O_N AS POSSIBLE PAYMENT DUE: S 22,185.12 171 g8, 7 SO t-k-) /9 7 f /g7-2. MAKE CHECK PAYABLE TO: New York State Sales Tax /44 7.3 MAIL TO: NYS Tax Department /v7v Sales Tax Desk Audit Casual Sales Unit Building 9, 3rd Flr. W A Harriman Campus Albany, NY 12227-0125 OTHER INSTRUCTIONS: lizt.w (1) Please sign where indicated. V0P4--v 4,t ) (2) Mail with the attached envelope (3) Indicate Alexander Calder: "Portrait de Fernand Leger" Our PA44 owt—c 0 P-ect-rd EFTA_R1_01947142 EFTA02672892  PHI L I PPE CAZEAU JACQUES DE LA BERAUDI ERE T.V.A. N° d'identification BLACK GRANTOR TRUSTS FR : 03 402 315 063 FBO /Benjamin FBO/Joshua FBO/Alexander FBO/Victoria John Hannan, Trustee c/o Apollo Management Two Manhattanville Road PURCHASE, NY 10577 Paris, le 7 mars 2001 FACTURE N° 200103273 ALEXANDER CALDER (1898-1976) gilFortniti t Ferns:and User Sculpture en fil de fer / Iron wire sculpture. 1930. H: 40 cm / H: 16 in. PRIX : 925 000,00 USD GALERIE CAZEAU -BERAUDIERE 16, avenue Matignon 75008 Paris France - TEL:33 I 45 63 09 00 Fax 33 I 45 63 09 90 RCS], Paris 402 315 063 Slru 1'01 31S 063 00014 APE 525 Z EFTA_R1_01947143 EFTA02672893  New York State Department of Truation and Finance ST-130 Purchaser's Report of Sales and Use Tax (MO) Do not use this form if you are required to register as a vendor with the New York State Tax Department or are reporting the purchase of a motor vehicle, snowmobile, vessel, or all-terrain vehicle that must be registered or titled by the Department of Motor Vehicles. A a print clearly For office use only rub name oast and first/ Social security number Location code D. BLACK. B. COHEN & J. HANNAN TRUSTEES FB0 JOSHUA BLACK(11/30/92) Home address (number end street or rural route) Federal identification number (deny) Tax jurisdiction code C/o J. HANNAN, TTEE, 1301 AVE., OF THE AMERICAS 13/002819 City, village, or post office State ZIP code Taxable sales NEW YORK NY 10019 Business name and address, if different from above Sales and use tax Part I — Summary of purchases — If you are reporting the purchase of more than one item or service, attach a list showing the information requested on lines 1 through 12 for each item or service. 1 Item purchased or service rendered Ofurniture 0 furs 0 jewelry El utility gas 0 other pdenlaW1/4 interest art work and electricity 2 Date brought into New York State Mar. 7. 2001 (see instructions) Alexander Calder: "Portrait de F.Leger" 3 Method of delivery D purchaser pick up ❑ US Postal Service 0 UPS 0 seller's vehicle 0 other (dently)Private carrier 4 Location where item was delivered . . City New York County New York State NY 5 Location where item is used City New York County New York State NY 6 Seller's name and address Philippe Cazeau, Paris, France City State Part II — Summary of taxes due 7 Amount subject to sales or compensating use tax (see instructions) 7 231,250 8 Tax rate applicable where item was delivered 8 8.25 9 Tax rate applicable where item is used 9 oA 10 Tax due (multiPly fine 7 by The 8 or 9; see instructions) 10 19.078. 13 11 Amount of sales tax paid (if any) to: City County State 11 12 Total New York State sales or use taxes due (subtract ine 11 from fine 10) 12 19,078. 13 13 Penalty and interest — if you are filing late, see instructions 13 3,106. 39 14 Total amount due (add/lies 12 and 13) Attach check or money order payable to: New York State Sales Tax 14 22,185.12 I hereby certify that to the best of my knowledge and belief, this is a true, correct, and complete return. Willfully filing a false return is a crime under the Tax Law. Purchaser's signature Date Prepares signature (if other than purchaser) Prepares social security number Date 153.38.2770 Preparers address 111 Broadway, 8th Fl r. Employer Identification number New York, NY 10006 13.3959372 For office use only Mail this return and payment to: NYS TAX DEPARTMENT SALES TAX DESK AUDIT 1ASUAL SALES UNIT JUILDING 9 3RD FLOOR W A HARRIMAN CAMPUS ALBANY NY 12227-0125 S11 NY40568F EFTA_R1_01947144 EFTA02672894  New York State Department of Taxation and Finance ST-130 Purchaser's Report of Sales and Use Tax (7)00) Do not use this form if you are required to register as a vendor with the New York State Tax Department or are reporting the purchase of a motor vehicle, snowmobile, vessel, or all-terrain vehicle that must be registered or titled by the Department of Motor Vehicles. or print cleats For office use only Full name past and first) Social security number Location code D. BLACK. B. COHEN & J HANNAN TRUSTEES FBO ALEXANDER BLACK1111304 21 Home address (number and street or rural route) Federal identification number (if any) Tax Jurisdiction code do J. HANNAN, TTEE, 1301 AVE OF THE AMERICAS 13.7002820 City, village. or post office State ZIP code Taxable sales NEW YORK NY 10019 Business name and address, if different from above Sales and use tax Part I — Summary of purchases — If you are reporting the purchase of more than one item or service, attach a list showing the information requested on lines 1 through 12 for each item or service. 1 Item purchased or service rendered n furniture 0 furs Ojewelry Outility gas pother (identify) 1/4 interest art work and electricity 2 Date brought into New York State Mar. 7. 2001 (see insfructions) Alexander Calder: Portrait de F.Leger" 3 Method of delivery Eipurchaser pick up El US Postal Service El UPS ❑ seller's vehicle E (dente?) other Private carver 4 Location where item was delivered . . City New York County New York State NY 5 Location where item is used City New York County New York State NY 6 Seller's name and address Philippe Cazeau, Paris, France City State Part II — Summary of taxes due 7 Amount subject to sales or compensating use tax (see instructions) 7 231,250 8 Tax rate applicable where item was delivered 8 8.25 9 Tax rate applicable where item is used 9 10 Tax due (multiply line 7 by Ire 8 or 9: see ins(ructions) 10 19.078. 3 11 Amount of sales tax paid (if any) to: City County State 11 12 Total New York State sales or use taxes due (subtract Me 11 from km 10) 12 19,078. 13 13 Penalty and interest — if you are filing late, see instructions 13 3,106. 99 14 Total amount due (add aws 12 and 13) Attach check or money order payable to: New York State Sales Tax 14 22,185. 12 I hereby certify that to the best of my knowledge and belief, this is a true, correct, and complete return. Willfully filing a false return is a crime under the Tax Law. Purchaser's signature Date Preparer's signature (if other than purchaser) Preparer's social security number Date 153-38-2770 Preparers address 111 Broadway, 8th Flr. Employer identification number New York, NY 10006 13-3959372 For office use only Mail this return and payment to: NYS TAX DEPARTMENT SALES TAX DESK AUDIT ASUAL SALES UNIT dUILDING 9 3RD FLOOR W A HARRIMAN CAMPUS ALBANY NY 12227-0125 STF NY40568F EFTA_R1_01947145 EFTA02672895  THOMAS TURRIN & CO., CPA, P.C. CERTIFIED PUBLIC ACCOUNTANTS III BROADWAY NEW YORK, N.Y. 10006 Tel. (212) 240-0440 Fax (212) 964-9620 INSTRUCTIONS FOR FILING ATTACHED RETURN Date: June 20, 2002 NAME OF CLIENT: Grantor UAD 1992 Trust FORM TITLE: NY State Dept. of Taxation and Finance Purchaser's Report of Sales and Use Tax Form ST-130 DUE DATE: AS SOON AS POSSIBLE PAYMENT DUE: 22,185.12 MAKE CHECK PAYABLE TO: New York State Sales Tax MAIL TO: NYS Tax Department Sales Tax Desk Audit Casual Sales Unit Building 9, 3'd Fir. W A Harriman Campus Albany, NY 12227-0125 OTHER INSTRUCTIONS: (1) Please sign where indicated. (2) Mail with the attached envelope (3) Indicate Alexander Calder: "Portrait de Fernand Leger" EFTA_R1_01947146 EFTA02672896  New York State Departrnem of Taxation and Finance ST-130 Purchaser's Report of Sales and Use Tax (7100) Do not use this form if you are required to register as a vendor with the New York State Tax Department or are reporting the purchase of a motor vehicle, snowmobile, vessel, or all-terrain vehicle that must be registered or titled by the Department of Motor Vehicles. * or print clearly For office use only Full name (last and first) Social security number Location code D. BLACK. B. COHEN & J. HANNAN TRUSTEES FBO BENJAMIN BLACK(11/30,32, Home address (number and street or rural route) Federal identification number Of any) Taxjurisdiction code do J. HANNAN, TTEE. 1301 AVE., OF THE AMERICAS 13.7002818 City, village. a post office State ZIP code Taxable sales NEW YORK NY 10019 Business name and address, if different from above Sales and use tax Part 1 — Summary of purchases — If you are reporting the purchase of more than one item or service, attach a list showing the information requested on lines 1 through 12 for each item or service. 1 Item purchased or service rendered Eifurniture 0 furs Ojewelry ❑utility and gas El other (identify) 1/4interest art work electna• ty 2 Date brought into New York State Mar. 7, 2001 (see insaucuons) Alexander Calder: 'Portrait de F.Leger" 3 Method of delivery ❑ purchaser pick up ❑ US Postal Service 0 UPS ci seller's vehicle 0 (dente) other private cagier 4 Location where item was delivered City New York County New York State NY 5 Location where item is used City New York County New York State NY 6 Seller's name and address Phi I ince Cazeau, Paris, France City State Part — Summary of taxes due 7 Amount subject to sales or compensating use tax (see instructions) 7 231,250 8 Tax rate applicable where item was delivered 8 8.25 cYo 9 Tax rate applicable where item is used 9 10 Tax due (mutply fine 7 by fine 8 or 9; see instructions) 10 19,078. 3 11 Amount of sales tax paid (if any) to: City County State 11 12 Total New York State sales or use taxes due (subtract km 11 from km 10) 12 19,078.13 13 Penalty and interest — if you are filing late, see instructions 13 3,106. 9 14 Total amount due (add hies 12 and 13) Attach check or money order payable to: New York State Sales Tax 14 22,185. 12 I hereby certify that to the best of my knowledge and belief, this is a true, correct, and complete return. Willfully filing a false return is-a•crime under: theTax Law. Purchaser's signature Date Preparer's signature (ilothey than purchaser) Preparer's social security number Date 153-38.2770 FreParer's address 111 Broadway, 8th Fl r. Employer identification number New York, NY 10006 13.3959372 For office use only Mail this return and payment to: NYS TAX DEPARTMENT SALES TAX DESK AUDIT :ASUAL SALES UNIT BUILDING 9 3RD FLOOR W A HARRIMAN CAMPUS ALBANY NY 12227-0125 SW NY40568F EFTA_R1_01947147 EFTA02672897  New York State Department of Taxation and Finance ST-130 Purchaser's Report of Sales and Use Tax (7)00) Do not use this form if you are required to register as a vendor with the New York State Tax Department or are reporting the purchase of a motor vehicle, snowmobile, vessel, or all-terrain vehicle that must be registered or titled by the Department of Motor Vehicles. e or print Beady For office use only rift name (lest and first) Social security number Location code p. BLACK. B. COHEN & J. HANNAN TRUSTEES FI30 VICTORIA BLACKel1/3D/921 Home address (number and sheet or rural route) Federal identification number Of any) Tax jurisdiction code c/o J. HANNAN, TTEE, 1301 AVE., OF THE AMERICAS 13.7002821 City, village, or post office State ZIP code Taxable sales NEW YORK NY 10019 Business name and address, if different from above Sales and use tax Part I — Summary of purchases — If you are reporting the purchase of more than one item or service, attach a list showing the information requested on lines 1 through 12 for each item or service. 1 Item purchased or service rendered O furniture Ci furs jewelry O utility gas El other • • Oen*/ 1/4 interest art work and electricity 2 Date brought into New York State Mar. 7. 2001 (see enstructions) Alexander Calder: 'Portrait de F.Lege( 3 Method of delivery O purchaser pick up O US Postal Service DI UPS ID seller's vehicle 0 other (identify) private carrier 4 Location where item was delivered . . City New York County New York State NY 5 Location where item is used City New York County New York State NY 6 Seller's name and address Philippe Cazeau, Paris, France City State Part II — Summary of taxes due 7 Amount subject to sales or compensating use tax (see instructions) 7 231,250 8 Tax rate applicable where item was delivered 8 8.25 'Ye 9 Tax rate applicable where item is used 9 04 10 Tax due (multiply tine 7 by Me 8 or 9; see instructions) 10 19,078. 13 11 Amount of sales tax paid (if any) to: City County State 11 12 Total New York State sales or use taxes due (subtract Me 11 from Me 10) 12 19.078. 13 13 Penalty and interest — if you are filing late, see instructions 13 3,106. 39 14 Total amount due (add lines 12 and 13) Attach check or money order payable to: New York State Sales Tax 14 22,185. 12 I hereby certify that to the best of my knowledge and belief, this is a true, correct, and complete return. Willfully filing a false return is a crime ender the Tax Law. Purchaser's signature Date Preparer's signature (if other teen purchaser) Preparer's social security number Date 153.38.2770 Preparers address 111 Broadway, 8th FIr. Employer identification number New York, NY 10006 13-3959372 For office use only Mail this return and payment to: NYS TAX DEPARTMENT SALES TAX DESK AUDIT ;ASUAL SALES UNIT BUILDING 9 3RD FLOOR W A HARRIMAN CAMPUS ALBANY NY 122274125 STF NY405e8F EFTA_R1_01947148 EFTA02672898  CERTIFIED MAIL RECEIPT (Domestic Mail Only; No Insurake Cov&ago Provided) 3984 0758 1.29 (MIT ID: 0028 O Cr PO ( 4: .E'Leasmenl <4 POstmalt Sit Rnineted ea 'a Cleric: Y74.700 feldorsemeni Ntr)d, Tots Pintoes .34 07/01/02 7000 1670 svey,s Tv Par Sacs pesf iv, t . agin...ar ligitento CNIA 1~L BYINY. NY 12227 • Complete items 1. 2, and 3. Also complete B. Date of Deliver item 4 if Restricted Delivery is desired. • Print your name and address on the reverse C. Signature so that we can return the card to you. ■ Attach this card to the back of the mailpiece O Agent X ▪ Address° or on the front if space permits. D. Is doWery atfidnasscfiffenint from ilem 1? O Yes 1. Article Addressed to: ncyp, enIer deeney address below: O No N t 5 7AX DEPT SALES. Tro"DESK• AUDIT NeDglin;1‘, 5 a,* CASUAL 54Les UNtr- BLI)Cr q, 3RD FL 3. Service Type HAuffnAiv CAmPo,5 Xeartified Mai O Registered O Express Mail .E(Raturn Receipt tom Merchandis ALBANY, NY /2227 O Insured Mai O C.O.D. 4. Restricted Delivery? Wes Fes) O Yes 2. Article Number (Copy from service label) 7<-60 /t70 boa; 3 415'1 0757 PS Form 3811, July 1999 Domestic Return Receipt 102595-004A-0952 EFTA_R1_01947149 EFTA02672899  THOMAS TURRIN & CO., CPA, P.C. CERTIFIED PUBLIC ACCOUNTANTS Po-i,c‘we III BROADWAY NEW YORK, N.Y. 10006 Tel. (212) 240-0440 Fax (212) 964-9620 INSTRUCTIONS FOR FILING ATTACHED RETURN Date: June 20, 2002 NAME OF CLIENT: Grantor UAD 1992 Trust FORM TITLE: NY State Dept. of Taxation and Finance Purchaser's Report of Sales and Use Tax Form ST-130 pi 47,25/0 a. DUE DATE: AS SOON AS POSSIBLE PAYMENT DUE: X 4/ - -, IS') e}.4 MAKE CHECK PAYABLE TO: New York State Sales Tax /v7.2. 74c73 MAIL TO: NYS Tax Department /417y Sales Tax Desk Audit Casual Sales Unit Building 9, 3n0 Flr. W A Harriman Campus Albany, NY 12227-0125 OTHER INSTRUCTIONS: Voi tA) (1) Please sign where indicated. (2) Mail with the attached envelope (3) Indicate Alexander Calder: "Portrait de Fernand Leger" Our /° 44.4 crot..4 paw" @Lit) EFTA_R1_01947150 EFTA02672900  New York Slate Department of Taxation and Finance ST-130 Purchaser's Report of Sales and Use Tax (7)00) Do not use this form if you are required to register as a vendor with the New York State Tax Department or are reporting the purchase of a motor vehicle, snowmobile, vessel, or all-terrain vehicle that must be registered or titled by the Department of Motor Vehicles. or print deafly For office use only si name (last and first) Social security number location cede D. BLACK. B. COHEN 8 J. HANNAN TRUSTEES FBO ALEXANDER BlACK(11/30/421 Hanle address (number and street or rural route) Federal identtheahon number (ifany) do J. HANNAN, TTEE. 1301 AVE. OF THE AMERICAS 13-7002820 Taxjurisdiction code City, village, or post office State ZIP code NEW YORK NY 10019 Taxable sales Business name and address, if different from above Sales and use lax Part 1— Summary of purchases — If you are reporting the purchase of more than one item or service, attach a list showing the information requested on lines 1 through 12 for each item or service. 1 Item purchased or service rendered El furniture 0 furs 0 jewelry 0 utility gas 0 other and electricity 1/4 interest art work Ode n WY) 2 Date brought into New York State Mar. 7, 2001 (see instnactions) Alexander Calder: "Portrait de F.Leger" 3 Method of delivery El purchaser pick up El US Postal Service El UPS 0 seller's vehicle other 0denbry)Plivate carrier 4 Location where item was delivered City New York County New York State NY 5 Location where item is used City New York County New York State NY 6 Seller's name and address Philippe Cazeau, Paris, France City State Part 11 — Summary of taxes due 7 Amount subject to sales or compensating use tax (see instructions) 7 231,250 8 Tax rate applicable where item was delivered 8 8.25 9 Tax rate applicable where item is used 9 10 Tax due (multiply fine 7 by the 8 of 9: see instructions) 11 Amount of sales tax paid (if any) to: 10 19.078. 3 City County State 11 12 Total New York State sales or use taxes due (subtract tine 11 from tine 10) 12 19,078. 3 13 Penalty and interest — if you are filing late, see instructions 14 Total amount due (add;nes 12 and 13) 13 3106. 9 Attach check or money order payable to: New York State Sales Tax 14 22,185. 2 I hereby certify that to the best of my knowledge and belief, this is a true, correct, and complete return. Willfully filing a false return is a crime under the Tax Law. Purchaser's signature r ialiENT COPY Date Prepares signature Mother than purchaser) Peepers's social security number Date 153.38.2770 Peepers's address 111 Broadway, 8th Flr. Employer Identification number New York, NY 10006 13-3959372 For of Ice use only Mail this return and payment to: NYS TAX DEPARTMENT SALES TAX DESK AUDIT SUAL SALES UNIT JILDING 9 3RD FLOOR WA HARRIMAN CAMPUS ALBANY NY 12227-0125 SW N3 4 / 105G8F EFTA_R1_01947151 EFTA02672901  4 New York State Depanmenl or Taxation and Finance Purchaser's Report of Sales and Use Tax Do not use this form if you are required to register as a vendor with the New York State Tax Department or are reporting the purchase of a