Community property state?  Was her name ever added to the business and building?  Joint tenancy or probate?  

HI Bob, 

No, not a community property state, we are in Michigan. I doubt her name was added but I will double-check. 

Thank you for commenting. 

Dawn

Another case of the tax tail wagging the obvious-financial-decision dog?  She's afraid of paying tax, but not of continuing the business?  Or maybe she knows it has to be sold, and is just asking how much of the proceeds will be needed for taxes.  It sounds like there is an estate involved here, so the answer depends on what other assets it owns and what it plans on doing with them.  And it's not just payment of taxes she should be concerned about - probably not much, because any gain might be offset by selling and administrative expenses -- but payment of other estate debts.  

"I doubt her name was added"

You can't (legally) sell something you don't own.

You need to find out the details, such as answers to the questions @BobKamman asked.

Yes, I sure will.

Ok, so lets say she isn't the "owner" , then her husbands estate would sell it, and wouldn't the estate get stepped up basis?

We don't know if the husband was the "owner," either.  Maybe it's in a corporation.  Maybe his parents left it to him in an irrevocable trust.  

Anyone watching The Rehearsal?  I'm not, but the theme of the second season is that people don't ask each other enough questions, or point out fatal flaws, in critical situations.