A recent appraisal assignment included a plique a jour pin, unsigned but with a French poincon for 18 karat. Originally a lovely piece, but severely damaged with a broken leaf, major losses tro the enamel and damaged cells. Our "laser" expert says the broken leaf and damaged cells cannot be repaired. But we are faced with the problem of a FMV acceptable to IRS for estate tax. Since it lacks "utility" in its present condition, it has value only to a highly skilled restorer. Any suggestions will be appreciated!

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Photo grid is 1/10 inch, 2½ mm.