(New York, 1854-1932) Three Cedars, a winter landscape with stream, signed lower right, "W.L. Palmer" and inscribed in red ink verso canvas by previous owner with provenance, 30-1/4 x 25-1/8 in., oil on canvas, original carved frame, original stretcher and tacking edge; frame resurfaced. Notes: A letter dated July 18, 2001 from Maybelle Mann, expert on the artist, to John J. Batki verifies the authenticity of this painting. She then adds her comments, "The Studio Book of Walter Launt Palmer does have one notation, and is quite possible that, except for a slight variation in size, could be your painting. It is entitled Three Cedars, sent to Ansley and Co. Art Gallery of Albany, New York in 1904-5 and sold in January of that year to a Thomas Wiles of Albany, New York for $400.00 with a $60.00 commission going to the gallery and a charge of $30.00 for framing." She adds that, " Palmer did, in many instances paint very similar, almost indistinguishable copies of the same scene." According to John Batki, who met Mann personally at her home with the painting, she then expressed that there were at least four copies of this painting, as it was very popular. Similar compositions have come to auction at Christie's and other auction houses. A copy of the letter of authenticity signed by Maybelle Mann accompanies the lot.. Provenance: Judge Ben Wiles gave to Rabbi Benjamin Friedman, 1940; Gift from Friedman to George Batki, Syracuse, New York; to his son, John J. Batki, Syracuse, New York, 1977; Grogan & Company, March 1-2, 2008, lot #597; private collection original stretcher and tacking edge; frame resurfaced