The only asset in the partnership is the campground land .    

Should there have been a appraisal of the partnership at the date of death to determine FMV of the 50% interest in the partnership?, which I don't believe there was,  or since the only asset in the partnership is this land, can I use 50% of the FMV at death? If I can't use the FMV of the RE, and no appraisal was completed for the partnership, do I have any options for a stepped up basis?  

The answer the other question, the remaining partner paid as an individual when buying out the partner.  Wrote a check to my client.