BARBRA STREISAND FREE AGAIN LP ....ORIGINAL 1980 STEREO LP....70's POP-ROCK....in shrink...."Tax Scam" pressing.... ORIGINAL: AIFAM (Album Globe) AG-3321 LP ​FORMAT: STEREO YEAR: 1980 CONDITION (Please see grading table below for definitions): ***THIS LP HAS BEEN PLAY-GRADED*** OUTER SLEEVE: M- (very nice....still in shrink which has protected it.....see photos) INNER SLEEVE: Paper LP: NM (very nice....has a couple spots of faint paper type marks that do not affect play - the type from shifting in sleeve over time....plays nicely on my Denon) LABEL: NM (....see photos)

BARBRA STREISAND

FREE AGAIN LP

....ORIGINAL 1980 STEREO LP....70's POP-ROCK....in shrink...."Tax Scam" pressing....

“Tax Scam Records” is a phrase that was coined by collectors to identify albums that are believed to have been manufactured for the sole purpose of—get this—losingmoney. From around 1976 until 1984, a number of record labels were established as tax shelters, with investors putting their money into albums. A financier would invest, say, $20,000 in an LP, and if it tanked, the backer could claim a loss on their taxes, based on the assessed value of the master recording. Technically, the practice was legal, but to maximize the write-off, the appraisal was often grossly inflated—as high as seven figures. The I.R.S would come to question the legitimacy of some of these labels, and accuse those promoting shelters that focused on tax benefits—rather than the music being bankrolled—of perpetuating fraud.

ORIGINAL:  AIFAM (Album Globe) AG-3321 LP

​FORMAT:  STEREO

YEAR:  1980

CONDITION (Please see grading table below for definitions):

***THIS LP HAS BEEN PLAY-GRADED***

OUTER SLEEVE:  M-  (very nice....still in shrink which has protected it.....see photos) INNER SLEEVE:  Paper LP:  NM  (very nice....has a couple spots of faint paper type marks that do not affect play - the type from shifting in sleeve over time....plays nicely on my Denon) LABEL:  NM  (....see photos)

TRACKS:

****Please see the enlarged photo which details the tracks on this record****

Shipping

***I will always offer a combined shipping rate on multiple items purchased.  Please wait for me to send a correct combined invoice on multiple item purchases as the check-out shipping calculator will be incorrect***

***All records are shipped in proper record mailers with cardboard inserts for extra protection***

Grading (PLEASE READ SO THERE ARE NO SURPRISES)

All records are carefully graded. In an attempt to give customers an accurate impression of condition rather than adhere to somewhat arbitrary criteria, I give an "overall presentation" grade, supplemented when necessary with additional remarks (which is more often than not). Please refer to my grading system below for a more detailed explanation as well as my general comments above in the grading description.  Most items will be play-graded and/or sampled.

GRADING DESCRIPTIONS

Records:

Sealed:  still factory sealed….any defects will be noted Mint: Like new or near new with only one or two small insignificant defects Near Mint/M-:  Extremely nice….generally any defects will be superficial and will be detailed VG++ or EX:  Still a very nice record with all or nearly all of its original gloss but may have a few more light, surface marks, hairlines, needle tracks or the like VG+: A nice, but used record that may have a series of light scuffs or scratches. It probably plays with a some pops VG: A well-used record that still should sound OK when played, but may have moderate surface noise, pops, and even a possible skip. VG-: A very well-worn record that plays through, probably has skipping and snap, crackle, pop Good: Probably will play through but with much in the way of surface noise, pops, crackles, skips etc. Fair: You're getting this record just to own – generally listed due to rarity regardless of condition Poor: The sky's the limit as far as condition in the negative sense – generally listed due to rarity regardless of condition

COVERS:

There are really too many possible defects regarding covers to be as specific in my definitions as I had been with my record grades. But please keep in mind these general grading guidelines as I will use the above grading format with general specific comments as to condition, etc.