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This item is a large portrait painting depicting a well-dressed man holding a cigar. The subject appears to be a distinguished gentleman, likely from the late 19th to early 20th century, judging by his attire and the style of the painting. The dark background contrasts with the subject’s light-colored vest and shirt, drawing attention to his face and the detailed rendering of his hands, which are indicative of a skilled artist.

In terms of style, the painting exhibits characteristics of the Realist movement, with careful attention to detail and a focus on capturing the subject’s personality and status. The use of light and shadow is also quite sophisticated, suggesting that the artist was well-versed in traditional portrait techniques.

Identifying the artist based on the image alone can be challenging, but there are several indicators that might help. If there is a visible signature or any other markings on the painting (as hinted by the second image), it would be crucial to examine them closely. From what is visible in the image, the signature appears to be located in the lower right corner, but it is not entirely clear. Enhancing this image or providing a more focused view of the signature might assist in identifying the artist.

Given the subject matter and style, the painting could potentially be by an artist who specialized in portraiture during the late 19th or early 20th century. Artists like John Singer Sargent, Philip de László, or even someone from the European academic tradition might be possibilities, but without a clearer view of the signature, this remains speculative.

Further investigation into the provenance of the painting or a professional evaluation by a fine arts expert specializing in portraiture could provide more conclusive information regarding the artist and the painting’s value.