I''m sure the appraisal would help lower the tax burden- last year we had customers who won trips to Paris from our parent company. One customer documented everything he was given, from rooms, meals, transportation and entertainment. He then got the cost of each item separately and proved that the company overstated the value of the prize and therefore the taxes he had to pay were adjusted. I thought it was funny at first because it wasn''t a low-end trip by any measure but realized he was right to not pay taxes on inflated values (maybe I''m thinking this because I''m in the running for a trip to Italy