... combination of the state of the economy and/or age of the collector... which, if it is age in some cases; it could be just as much fun to liquidate as it was to amass, especially with the cooperation of our fine IRS who is always there to answer each and every collector question. When I was selling off a portion of my collection after an illness in the late-90s, I was on the phone with the IRS, constantly; about 6 or 7 times per quarter and did everything as they suggested, exactly... and never had a problem.

I do know one thing for sure that I've always passed on here (TheChipBoard.com), and that is to keep records of every single transaction...