"Another kink is the land was in the name of the individual, not the partnership, and for some odd reason only in my clients name, not both partners name."

I can't decide if this topic is the gift that keeps on giving or the topic from hell.

Okay, then...

That makes it all completely opposite of everything earlier, but is along the lines of one of the lines of inquiry.

"Odd reasons" do not define the legal entity.

Let's review:

Someone who died in 2014 owned something.

They have a spouse that inherited something.

There might or might not be a partner in a partnership that might or might not own something, or improved something owned by someone else. It also got operated by someone as something during some time.

At the point of the 2014 death, whatever was owned and inherited got valued at $680k.

Someone owed an amount to someone.

The surviving widow sold something.

That seems like all the details.

🙂