Daressy #: --
Owner: TT 87 Nakhtmin
Reasons: From its inscription and provenience.
Transliteration: jmAxy xr Asjr jmj-rA st jmj-rA [...] nxt-mnw [...]
Translation: Revered one before Osiris, overseer of the storeroom, overseer of [...], Nakhtmin, [...].
Date: Hat. – T. III
Length: --
Colours: Red (10 R 4/6. Guksch 1995: 24). Red face (01-126 in Davies's notebook).
Findspots:
One from TT 87 during 1925-1926 (01-126 in Davies's notebook and 04-017 in Macadam's Green file).
One from TT 87 (Guksch 1995: 24).
Remarks:
The ascribed owner is identical to that of # 177. He also had # 87, # 89, # 91, and # 113, but these were certainly for his other tomb, which was probably located in the Khokhah area. With regard to the order of making the cones, # 87, # 89, # 91, and # 113 were made for Nakhtmin's first tomb at Khokhah. Subsequently, # 147 and # 177 were made for Nakhtmin's second tomb, TT 87 (see Remarks on # 87 and Zenihiro 2017).
Although both # 147 and # 177 can be assigned to TT 87 as its funerary cones, the former is so far known from only a single example (it is highly likely that the piece discovered by Davies and that reported by Guksch are one and the same. See Guksch 1995: 24). By contrast, more than 260 examples of the latter have been recovered. If the owner, Nakhtmin, had # 147 made but soon changed his mind and decided to have # 177 produced as a new cone, it may be argued that he in effect possessed only # 177.
It may be noted that the four types of cones set up in Nakhtmin’s first tomb constructed at Khokhah are each represented by several examples, recovered in roughly equal numbers. This suggests that, whereas for his first tomb he had four cones produced, for his second tomb he chose not to commission multiple types but in effect restricted himself to a single one. The motivation for this change remains unknown.
See also 05-065 in Macadam's DALEX file 1 and 06-078, 102, & 109 in his DALEX file 2.