http://www.ralphelerner.com Ralph E. Lerner is an Art law and individual tax and estate planning specialist at national general practice law firm. Ralph Lerner's experience consists of advising on a great variety of tax matters including all aspects of estate planning and will drafting, estate and gift tax problems, charitable contributions, trust accounting, individual income tax planning, private foundations, and Tax Court proceedings. Ralph Lerner's experience includes extensive dealings with the Internal Revenue Service at all levels. Ralph E. Lerner has specialized knowledge in all aspects of art law including dealing with auction houses, consignment agreements, artist commission agreements, and tax planning for items of tangible personal property. Ralph E. Lerner Legal Advsior Ralph Lerner Legal Advisor Ralph E. Lerner Art Legal Advisor Ralph Lerner Art Legal Advisor Ralph E. Lerner Art World Advisors Ralph Lerner Art World Advisors Ralph E. Lerner Art Law Author Ralph Lerner Art Law Author Ralph E. Lerner Art Law Educator Ralph Lerner Art Law Educator Ralph E. Lerner Art Law Lecturer Ralph Lerner Art Law Lecturer Art World Advisors