I don't prepare estate returns because, thankfully, I do not deal with them often.  With that said, I did investigate my question but could not find a definitive answer. 

New Jersey resident passed and willed everything to her brother.  Brother applied for and received a tax waiver.  He sold his sisters home and the proceeds were placed into the estate along with all of other financial interests.  I believe a 1041 is required but wanted to ask for any insight.  Thank you.