98.  ALTMANN incorporates here by reference paragraphs 1 through 97.

99.  A dispute has arisen between ALTMANN and the AUSTRIAN GALLERY concerning the Klimt paintings.

100. Pursuant to a law enacted by the REPUBLIC OF AUSTRIA in December 1998, all artworks which were objects of restitution after the War and which were donated to the AUSTRIAN GALLERY in connection with a request for export permits, or were never properly restituted and were subsequently obtained by the AUSTRIAN GALLERY, must be returned to their original owners or their heirs. However, the AUSTRIAN GALLERY has refused to return the Klimt paintings to ALTMANN and the other heirs of Ferdinand Bloch-Bauer. On June 28, 1999, the federal minister who governs the AUSTRIAN GALLERY, Elisabeth Gehrer, decided against restitution of the Klimt paintings mentioned in Adele's will to Ferdinand's heirs.  On July 12, 1999, Gehrer wrote to ALTMANN's attorney stating that if the heirs continued to believe that the artworks were stolen, they should take their dispute to court. Thus, the issues in this case are ripe for declaratory relief.

101. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that Adele Bloch-Bauer's will did not give the AUSTRIAN GALLERY an enforceable right to inherit or obtain title to the six Klimt paintings before or after Ferdinand's death.

102. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that Ferdinand Bloch-Bauer's purported oral promises and actions prior to 1938, including the donation of one painting in 1936, did not give the AUSTRIAN GALLERY an enforceable right to inherit or obtain title to the other five Klimt paintings before or after Ferdinand's death.

103. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that the six Klimt paintings mentioned in Adele's will were legally the sole property of Ferdinand, and not Adele, at the time of Adele's death.

104. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that any request in Adele's will or any purported intention by Ferdinand prior to 1938, with regard to a donation of the Klimt paintings to the AUSTRIAN GALLERY, is unenforceable because the implied condition underlying it -- namely, the ability of the Bloch-Bauer family to live in Austria -- was unalterably changed by the events that transpired after March 1938.

105. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that six Klimt paintings -- Adele Bloch-Bauer I; Adele Bloch-Bauer II; Beechwood; Apple Tree I; Houses in Unterach am Attersee; and Amalie Zuckerkandl -- were stolen from Ferdinand by the Nazis in violation of international law.

106. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that none of the actions taken by Dr. Führer and Ferdinand during the War (between March 1938 and May 1945), gave the AUSTRIAN GALLERY the right to inherit or obtain title to the six Klimt paintings taken from Ferdinand's collection during the War.

107. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that the six Klimt paintings stolen from Ferdinand by the Nazis were subject to restitution to Ferdinand after the end of the War in May, 1945.

108. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that the six Klimt paintings stolen from Ferdinand by the Nazis were subject to restitution to Ferdinand's heirs after Ferdinand's death in November, 1945.

109. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that five of the six Klimt paintings stolen from Ferdinand -- with the sole exception of the portrait of Amalie Zuckerkandl -- were the subject of restitution proceedings from 1945 through 1948.

110. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that all of the recovered artworks from the collection of Ferdinand Bloch-Bauer, including the Klimt paintings, were or would have been subject to export permit restrictions imposed by the Federal Monument Agency in conjunction with the AUSTRIAN GALLERY.

111. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that proceedings concerning export permits for all of the recoverable artworks from the collection of Ferdinand Bloch-Bauer, including the Klimt paintings, were initiated prior to the purported "donation" of the Klimt paintings by Dr. Rinesch to the AUSTRIAN GALLERY on April 10 or 12, 1948.

112. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that in the course of seeking export permits for other portions of the collection, five of the Klimt paintings were purportedly "donated" to the AUSTRIAN GALLERY by Dr. Rinesch.

113. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that ALTMANN never authorized any purported "donation" of Klimt paintings to the AUSTRIAN GALLERY.

114. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that ALTMANN was never obligated to transfer any of the Klimt painting to the AUSTRIAN GALLERY.

115. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that any purported "donation" of Klimt paintings to the AUSTRIAN GALLERY was made without proper authorization from ALTMANN.

116. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that any purported "donation" of Klimt paintings to the AUSTRIAN GALLERY was made under economic duress, and the threat by the Federal Monument Agency and the AUSTRIAN GALLERY of withholding export permits from the heirs.

117. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that any purported "donation" by Dr. Rinesch of Klimt paintings to the AUSTRIAN GALLERY was made under the mistaken belief that the AUSTRIAN GALLERY had a valid legal claim to the Klimt paintings.

118. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that the AUSTRIAN GALLERY was responsible for the mistaken belief which resulted in the purported "donation" of the Klimt paintings by Dr. Rinesch to the AUSTRIAN GALLERY by withholding records and misstating facts.

119. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that ALTMANN is entitled to rescission of the purported "donation" by Rinesch of the Klimt paintings to the AUSTRIAN GALLERY.

120. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that the Klimt painting of Amalie Zuckerkandl was donated to the AUSTRIAN GALLERY by Vita Künstler in 1988, and is subject to restitution to the heirs of Ferdinand Bloch-Bauer.

121. ALTMANN contends, and the AUSTRIAN GALLERY disputes, that under the new law enacted by Austria, ALTMANN is entitled to recover the following six Klimt paintings in the AUSTRIAN GALLERY: Adele Bloch-Bauer I; Adele Bloch-Bauer II; Beechwood; Apple Tree I; Houses in Unterach am Attersee; and Amalie Zuckerkandl.

122. Wherefore ALTMANN prays for a declaration affirming ALTMANN's view of the aforementioned factual and legal issues.  Resolution of these issues will allow ALTMANN to obtain restitution of the artworks from the AUSTRIAN GALLERY. Minister Gehrer has stated and has been quoted in the New York Times as saying that she will follow a court decision on the factual and legal issues involved in this matter.  Furthermore, Minister Gehrer has written to ALTMANN's attorney that the heirs should seek relief in court if they feel aggrieved by her decision. Additionally, the United States has the ability under its treaty with Austria to enforce the judgment of this court declaring that ALTMANN in entitled to restitution of the Klimt paintings.