In recent New York art world news, a dispute between actor Alec Baldwin and art gallerist Mary Boone has taken a new twist with the filing of a motion in New York State Supreme Court by Ms. Boone's attorneys accusing Mr. Baldwin of committing fraud by failing to pay sales tax on a painting he had purchased from her in 2010.

The filing comes on the heels of a lawsuit brought by Mr. Baldwin against Ms. Boone over a month earlier alleging that the gallerist had defrauded him six years ago "by promising him a painting, " Sea and Mirror," by the artist Ross Bleckner, for which he had paid $190,000, but supplying him another, similar Bleckner painting" by the same name. Mr. Baldwin initially had concerns about the painting after he purchased it from the gallerist in 2010. Mr. Baldwin has claimed that he was never informed that he would be receiving a different version of the painting and that Ms. Boone had "intentionally created a copy to appear genuine, and to fool him by passing it off as the real thing."

In the motion to dismiss Mr. Baldwin's lawsuit, Ms. Boone's attorneys allege that at the time of purchase of the painting six years ago, the actor left delivery instructions that the painting be shipped directly to his home in California and then shortly after it had been delivered to the West Coast, the painting was shipped back to Mr. Baldwin's apartment in New York. Accompanying the filing is evidence that the painting arrived in Woodland Hills, California in late April 2010 and then was installed in Mr. Baldwin's New York City apartment the subsequent month, describing this as a way for Mr. Baldwin to evade taxes of nearly $17,000.

Mr. Baldwin's attorney asserts that Ms. Boone only seeks to "distract attention" from the actor's claims and does not deny the primary allegation in Mr. Baldwin's complaint.

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Ms. Boone's attorneys reject Mr. Baldwin's lawsuit as false and believe it is invalidated by the statute of limitations because he took too long to bring his claim. In this latest filing, the gallerist's attorney asserts that the two paintings are so different from each other that Mr. Baldwin should have known he was receiving a different version of the Bleckner painting.