No, because losses from personal property cannot be claimed as a deduction on your taxes. It's an unallowed loss.
When you inherit property after the owner dies you automatically receive a "stepped-up basis." This means that the home's cost for tax purposes is not what the now-deceased prior owner paid for it. Instead, its basis is its fair market value at the date of the prior owner's death.
See
Where do I enter the sale of a second home, an inherited home, or land?
