This is a vintage mid 20th century painting of a head of a Harlequin by Irish-American painter, Luke Gibney (1894 - 1960). Gibney was born in Dublin, Ireland and moved to California in the U.S. in 1910. While painting he supplemented his income as a bartender at Vesuvio's. He is moderately listed and his works carry only modest estimates at auction. The estimate is based on actual recent past recorded auction sales of comparables. Retail 'asking prices' can be higher and vary.