Dear customer,

Thank you for contacting Mearto with your appraisal inquiry.

The presented object appears to be a mid-sized painting made in oil paint on canvas with the measurements. The painting depicts the portrait of an elderly man with a fur coat and hat in front of a red flag. It is signed in Cyrillic letters on the reverse side. The transcription would be "Gorchakova T. A." and the title "Partisan!". The Russian version of the name is a hint that this artist was a woman. The style and the motif date this piece into the second third of the 20th century. Sadly no further information regarding the biography of this artist is mentioned in reference books or similar databases.
This piece is in good condition and there is no serious damage visible in the images provided.
A fair market estimation would be between 300 to 500 USD.
This estimate is based on actual recent past recorded auction sales of comparable items. Retail "asking prices" can be higher and may vary.

With kind regards,
Georg