"My client did share ownership"

This is the surviving spouse? How is she listed on the title? How did she "share" ownership?

Once the other owner died, the surviving owner(s) inherit, unless the property was in a trust. This is why the title/deed matters.

"The appraisals that were filed in court show the full value of the properties and then half the amount as the estates value"

Why is the estate involved at all? The estate never finished all the inheritance and transfers?

"so her ownership and half value is documented there as well."

The other half is what is confusing. Which State is this, and what is listed on the title? It's that basic of an issue.

"An additional parcel not previously discussed"

Which has its own deed, or not? If so, what's listed on the title?

Real property is owned by Deed. The Deed overrides any will or estate, because it establishes ownership all by itself.

"was included in the sale with a partial additional heir."

Partial heir or someone inherited or it was co-owned? Your terminology isn't standard to the issues and details. How did the deceased own this parcel, who else was on the deed, how are the name(s) listed?

"Maybe that is why it was listed this way. My client was the executor and only other heir."

That's a Will. That has nothing to do with Deeded property unless there is no owner available after the death of the deceased owner. Property only falls through to Estate probate because it wasn't addressed via the title/deed, via a Transfer on Death deed (if this State allows that). and is essentially orphaned.

Otherwise, was the Estate and will handled after death?

"Even though the appraisals show half the value to the estate"

An estate can't sell something it doesn't own. If the property legally transferred to the other spouse At Death of the first spouse, there is no property held by the estate.

"the sale shown on the settlement statement shows the entire value and that’s how it was filed on the 1099S"

Is there an Estate EIN on the 1099-S or the dead spouse's SSN?

Who guided the spouse through this? Who helped put the house up for sale?