For example, if sibling A lived in the home and took care of mom, but siblings B and C did not, then A can't deduct the loss on their share but B and C can deduct a loss.
That also makes no difference because a sibling would have lived in the home before they had any interest in the home that could be conveyed.....they only had a remainder. So the issue is whether a sibling lived in the home after mom passed and before it was sold.
