Probably Charles Nicolas Duclos-Dufresnoy (1733-1794), Paris;
His posthumous sale, Paris, 18-21 August 1795, lot 25;
Acquired at the above by Téas, Paris;
Private collection, France;
Carmen de Tommaso, later Marie-Louise Carven-Grog (1909-2015), Paris;
By whose estate sold, Paris, Pierre Berge & Associés, 25 November 2015, lot 24 (as "Entourage de Jean-Baptiste Greuze."

J. Smith, Catalogue raisonné of the Works of the Most Eminent Dutch, Flemish, and French Painters, vol. VIII, London 1837, p. 415, no. 52;
J. Martin and C. Masson, Catalogue raisonné de l'oeuvre peint et dessiné de Jean-Baptiste Greuze, in C. Mauclair, Jean-Baptiste Greuze, Paris 1906, cat. no. 952.

The following condition report has been provided by Simon Parkes of Simon Parkes Art Conservation, Inc. 502 East 74th St. New York, NY 212-734-3920, simonparkes@msn.com, an independent restorer who is not an employee of Sotheby's. This canvas has an old lining which is still nicely supporting the paint layer. The surface is well textured. Under ultraviolet light, one can see fine retouches addressing very thin cracking in the hair and in the face to a lesser extent. There are also a few retouched losses in the lace collar beneath the chin, in the dark waistcoat in the lower center and in the shirtsleeve in the lower right. The retouches are careful and accurate. One could adjust a few of these retouches, but the work looks well as is and could also be hung in its current state.
"This lot is offered for sale subject to Sotheby's Conditions of Business, which are available on request and printed in Sotheby's sale catalogues. The independent reports contained in this document are provided for prospective bidders' information only and without warranty by Sotheby's or the Seller."

Dr. Edgar Munhall believed that this endearing portrait of a young boy is indeed the picture described in the Duclos-Dufresnoy sale as "un jeune garçon coëffé en cheveux plats, & portant un gilet noir..."  Charles-Nicolas Duclos-Dufresnoy (1733-1795) was one of the artist's most important patrons, owning no fewer than 23 paintings by Greuze, including two of his most famous large-scale compositions, Twelfth Night (now in the Musée Fabre, Montpelier, inv. no. 836.4.27) and The Charitable Lady (now in the Musée des Beaux-Arts, Lyon, inv. no. B 576).¹  The subject matter is one that the artist returned to throughout his career; Munhall noted three portraits of a young boy in a similar waistcoat and ruffled shirt, though with different hairstyles and facial features.  Munhall dated the picture to circa 1785.

Dr. Munhall's letter of expertise accompanies the present lot. 

1. See C. Bailey, Patriotic Taste, New Haven & London 2002, pp. 131-144.