I'm not a CPA nor am I an attorney but I have settled 4 estates including a trust. So unless the will has been probated by the court you are not considered "court appointed." For purposes if Form 1310 to receive a refund on the decedent's behalf it's pretty straightforward. Check Box Part I C. Part II 1 is Yes. Part II 2A is No. Part II 2B is No. Part II 3 is Yes.
As long as you and your brother are friendly with each other, I would just put one name and SSN on the form. You can split it between you later on (or use the money to pay debts).
