@Romni22 wrote:
It seems like the rationale for using the actual sales price is sound but I would feel better if there was more specific guidance on the issue.
If you feel the appraiser was not following generally accepted appraisal standards, then you should get another appraiser to do an appraisal as of the date of death.
Otherwise, the IRS has articulated standards with respect to charitable donations and they would apply, generally, to appraisals for other purposes.
See https://www.law.cornell.edu/cfr/text/26/1.170A-17
