Dr. Alfred Heppner, Berlin, 1929.

The panel is uncradled, flat and stable. The painting is under a slightly dirty and uneven varnish. Overall the paint surface has been well preserved and there is good retention of detail, with only some minor thinness in the foliage upper right. Under UV light: the old varnish fluoresces unevenly. There is some retouching along the outline of the back of the cow at center; on the legs and udder of the cow lying down at left; and on the side of the head of the cow at right. There appears to be some retouches in the sky, mostly at left side, but the old varnish makes it difficult to read. A few small retouches in foreground around parts of the signature. The painting can be hung as is, but might benefit from a light cleaning and fresh varnish. Offered in a plain brown wood frame with gilt inner edge.
In response to your inquiry, we are pleased to provide you with a general report of the condition of the property described above. Since we are not professional conservators or restorers, we urge you to consult with a restorer or conservator of your choice who will be better able to provide a detailed, professional report. Prospective buyers should inspect each lot to satisfy themselves as to condition and must understand that any statement made by Sotheby's is merely a subjective qualified opinion.
NOTWITHSTANDING THIS REPORT OR ANY DISCUSSIONS CONCERNING CONDITION OF A LOT, ALL LOTS ARE OFFERED AND SOLD "AS IS" IN ACCORDANCE WITH THE CONDITIONS OF SALE PRINTED IN THE CATALOGUE.

The seated cow on the left is very similar to the bull in Potter's Cattle in a meadow of 1652, now in a private collection, New York.¹  

1. See A. Walsh, E. Buijsen, and B. Broos, Paulus Potter Paintings, Drawings, and Etchings, Zwolle 1994, pp. 138-9, reproduced p. 139.