Sale of inherited property in 2017.  Dad died in 2013; surviving spouse who was not the beneficiary lived in the house until recently then moved which freed up the house for Dad's daughters to sell--at a loss.  Surviving spouse paid all expenses until the day she moved out.  No rent ever paid to the owners (daughters). Daughters did not have access to the house at all. The CPA for one daughter said it is personal use property and therefore no  deduction on personal use property. My contention is that the daughters did not have any access to the house personally.  Any thoughts??