N. Smirnoff [early 20th century]
American or English
The alleyway, ca.1910
Oil on board
14 x 10 inches
Signed at lower right : ‘N. Smirnoff’.

Could possibly be any of these:
Nathan B. Smirnoff (1913-1969), Fairfield, CT
Nikolaus Smirnoff (1888-1968) Rockland, NY
Nini Smirnoff (?-1954) San Mateo, CA
Naoum Smirnoff (?-1888), Liverpool, England

This looks like Liverpool so my vote is that it is Naoum Smirnoff.

Marking type: Hand writing in pencil.
Location: Verso middle-lower right.
Text: ‘1C 14 [vertically]’.

Marking type: Pencil drawing of curved self or structure.
Location: Verso middle-lower left.
Text: ‘[drawing of arched shape with three lines/supports horizontally across front]’.