DF (P) was controlled by a Frank Lloyd Wright enthusiast. Brown (D) lived in the Willits House designed by Wright and P wanted to buy the Willits Chair. P's art director contends that a verbal agreement to sell was entered into on November 26, 1986, to sell for $60,000 in two equal installments due on December 31 and March 26. A letter with the first installment was mailed but then returned with a note indicating that the chair was sold to another. The chair was sold for $198,000. P sued D for the difference between its alleged sale price and the $198,000. D moved to dismiss under Rule 12(b)(6) as barred by the statute of frauds Uniform Commercial Code § 2-201(3)(b). The motion was granted, and P appealed.