I assume that the will divides the ownership of the home equally. From that starting point one owner could sell or gift all or partial ownership of their share to another resulting in unequal capital loss when the property is sold. 

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@rf_ee wrote:
Is there a tax law court case where an beneficiaries of an estate were able to take unequal shares of the tax loss of a stepped up basis home sale?

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No. Absent a valid disclaimer by a beneficiary, the dictates of the will would control or, if none, the laws of intestate succession in the state in which the decedent held the property prior to death.

Thank you for the response. Has there been a tax court case where beneficiaries were allowed to unequally distribute the loss by their own agreement, even though the estate proceeds were shared equally between beneficiaries?

Thanks again

OK so the loss has to follow the distribution directive by the estate. Correct?

Do you know of a tax court case where one beneficiary (the executor) by agreement with the other beneficiaries distributed the capital loss (caused by stepped up basis) in a way that was different then the estate directive?

Beneficiaries can disclaim all or part of an inheritance on behalf of another beneficiary. If you Google that subject you can determine if it is applicable to your question. I am not an attorney and this is a tax preparation forum. Legal advice should be sought from an attorney. 

Thank you for this response. All the responses have been helpful

I agree with @Hal_Al with respect to the losses following the money.

Furthermore, the beneficiaries can reach an agreement to just about anything between themselves. As a result, the chances that there would be a court case (in tax court or otherwise) are roughly zero.