@bevantaxservices  "You cannot roll over non-cash assets from an IRA."

Where are you finding that?  It's certainly not in the Investopedia aritcle. 

I have a lot of clients with inherited IRA's who are in trouble if they couldn't rollover "in kind."  But then, Fidelity and Vanguard are in a lot of trouble too. 

My question about payment of property taxes wasn't about recent history.  Who was paying them for the 40 years the husband was directing it?  Were they being paid out of the IRA?  If he was paying them from non-IRA funds, there may be penalties involved, but they may add to basis.