@Romni22
If you have an appraisal from the date of death, and the home sells for more money six months later, that is a taxable capital gain. You are asking if you can avoid the tax by using the sales price as the estimate of what the fair market value was six months previously.
There is no right answer to your question, it will depend on the facts and circumstances of your particular situation, the home in question, and the real estate market. If it is a very hot market, it might be entirely reasonable for the value to increase in six months. Alternatively, the real estate appraiser may have been overly conservative. If you are audited, the burden of proof is on you to show that rejecting the appraisal was reasonable in your situation.
