A blue and white gingham dress worn by Judy Garland as Dorothy in the 1939 classic The Wizard of Oz is projected to sell for up to $1.2 million at auction.
Several versions of the dress were used in the film. However, it was thought only one had survived. But a second dress was recently discovered in a shoebox at the Catholic University of America in Washington, DC.
The dress had been given to Father Gilbert Hartke, the head of the university’s drama department, in 1973. The garment went missing in the 1980s, however, and was lost for the next few decades. It was rediscovered in a shoebox that was concealed in a bag on top of faculty mailboxes. The university then worked with the Smithsonian to confirm its authenticity.
“I opened the bag and inside was an old shoebox and inside of the shoebox, I saw the blue-and-white gingham dress,” Matt Ripa, a lecturer and operations manager at the drama school, told The New York Times.
“I knew exactly what it was.”
“It was one of those tall tales,” he said. “You heard stories from former students and faculty members about Father Hartke being gifted this dress.
“I had never laid eyes on it.”
Jacqueline Leary-Warsaw, dean of the school of music, drama and art, said she hoped the dress will now have its time with the public.
“We love the dress, but it has never been displayed or shared broadly over the past 50 years and we hope now it will be,” Leary-Warsaw told IndieWire. “Maybe this will inspire others who learn about it to check their own closets and offices for hidden treasures.”
The university said it plans to use the proceeds from the sale of the dress proceeds to fund a new film programme.
The dress is being exhibited at New York’s Bonhams auction house until April 29. It will then travel to Los Angeles and go under the hammer as part of the Bonhams Classic Hollywood: Film and Television sale on May 24.
The wardrobe from The Wizard of Oz, one of the first films to be shot in Technicolor, is an auctioneer’s favourite.
The other copy of the chequered dress was sold for $480,000 in 2012. It went up for auction again in 2015 and was resold for $1.6m. A year before that, the costume for the Cowardly Lion, portrayed by Bert Lahr, sold for more than $3m. One of the Tin Man’s oil cans from the classic film also went up for auction last month, selling for $250,000.
MATCH INFO
Manchester United 6 (McTominay 2', 3'; Fernandes 20', 70' pen; Lindelof 37'; James 65')
Leeds United 2 (Cooper 41'; Dallas 73')
Man of the match: Scott McTominay (Manchester United)
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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