Thank you for your reply. My client did share ownership, sorry I thought I had covered that. The appraisals that were filed in court show the full value of the properties and then half the amount as the estates value so her ownership and half value is documented there as well. An additional parcel not previously discussed was included in the sale with a partial additional heir. Maybe that is why it was listed this way. My client was the executor and only other heir. 

Even though the appraisals show half the value to the estate, the sale shown on the settlement statement shows the entire value and that’s how it was filed on the 1099S