Thank you to all of you!  I figured it was the cost basis of the father and the same holding period.  The father says he just doesn't want to deal with it anymore, he is old and just lost his wife who did all the paperwork and finances.  Trying to get his taxes done this year was a nightmare.  I usually work with her.  They are in a different state and he doesn't text or email.  What a fiasco...well enough of my problems.  I told him it would be best to leave it alone and let his son inherit it but I thought I better double check my instincts. 

BTW...the link I saw that I can remember that showed the cost stepped up basis for a gift was Charles Schwab.  But to be honest, I didn't open it, only read what was showing on the Google search so maybe it was leading me astray! 

Thanks again, you guys are the BEST!!!!   11 more days!  yay!  My neck hurts this year, I'm getting too old for these long days at my desk.  😕