THE PROPERTY OF MR MORTIMER CAPLIN, WASHINGTON D.C. The present picture is being offered from the collection of Mortimer M. Caplin, (b. July 1916). Caplin graduated first in his class from the University of Virginia Law School in 1940. He enlisted in the Navy shortly afterwards and served as U.S. Navy beachmaster during the Normandy invasion. He was cited as a member of the initial landing force on Omaha Beach and was subsequently awarded the Légion d'honneur for exceptional military conduct. In 1950, Caplin returned to the Law School as a professor of law, specialising in tax and corporate law and publishing extensively in these fields. Following President John F. Kennedy's election, Caplin served on the President's Task Force on Taxation and in January 1961 was appointed U.S. Commissioner of Internal Revenue. He remained in that post until July 1964, when he resigned to form the law firm Caplin & Drysdale. Caplin continued to teach at the Law School from 1965 to 1988 as a visiting professor. Caplin's commitment to public service, teaching, and the educational process has been recognized by many awards, including the Thomas Jefferson Medal in Law, the University of Virginia's highest honor. On leaving the U. S. Government, he received the Alexander Hamilton Award, the highest award conferred by the Secretary of the Treasury, for his 'distinguished leadership.' He is also the recipient of the Achievement Award from the Tax Society of New York University; Judge Learned Hand Human Relations Award, American Jewish Committee; Tax Executives Institute Distinguished Service Award; Veterans of Foreign Wars Public Service Award; and the Virginia State Bar and Virginia Society of Certified Public Accountants Award. He has received honorary degrees from the University of South Carolina, Washington College, and St. Michael's College.
Laurence Stephen Lowry, R.A. (1887-1976)

The Old Horse Ambulance

成交價 英鎊 601,250
估價
英鎊 500,000 – 英鎊 800,000
估價不包括買家酬金。成交總額為下鎚價加以買家酬金及扣除可適用之費用。
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Laurence Stephen Lowry, R.A. (1887-1976)

The Old Horse Ambulance

成交價 英鎊 601,250
拍品終止拍賣: 2012年5月23日
成交價 英鎊 601,250
拍品終止拍賣: 2012年5月23日
細節
Laurence Stephen Lowry, R.A. (1887-1976)
The Old Horse Ambulance
signed and dated 'L.S. LOWRY 1941' (lower left)
oil on panel laid on board
15¾ x 23 3/8 in. (40 x 59.4 cm.)
來源
with Lefevre Gallery, London.
Edward N. Marshall; Sotheby's, London, 13 December 1967, lot 143 (£2,400), where purchased by Crane Kalman Gallery, London.
Nathan Cummings, from whom purchased by the present owner in 1985.
出版
T. Rosenthal, L.S. Lowry the Art and the Artist, Norwich, 2010, p. 169.
展覽
London, Lefevre Gallery, Josef Herman and L.S. Lowry, February - March 1943, no. 14.
Glasgow, Royal Glasgow Institute of Fine Arts, 1944, no. 534.
注意事項
Artist's Resale Right ("Droit de Suite"). Artist's Resale Right Regulations 2006 apply to this lot, the buyer agrees to pay us an amount equal to the resale royalty provided for in those Regulations, and we undertake to the buyer to pay such amount to the artist's collection agent. VAT rate of 5% is payable on hammer price and at 20% on the buyer's premium.

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André Zlattinger
André Zlattinger

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