Regarding Dave Krall's question about IRS donation and appraisal
regulations, this general subject is summarized on IRS form 8283.
Donated property worth over $5,000 for one item or a collection of
similar items requires a certified appraisal which, above certain
dollar amounts, must be submitted with a claimant's tax return.

Page 2 of form 8283 shows the appraiser requirements under part 3.
The IRS also publishes a booklet that gives some examples and expands
on the requirements of form 8283.

I have been a certified appraiser for 32 years doing primarily wine
appraisals for death, divorce, or damage, but I've done some appraisals
of mechanical musical instruments.  I'd be happy to try to answer
specific questions on this subject.

Bill Edgerton
wedgerton@aol.com.geentroep [delete ".geentroep" to reply]