My Business Partner died , probate and taxes question

[Alfonso Aguilar]

My best friend of 35 years and business partner 10years passed away Oct 2019, Sadly small cell Lung cancer stole his life in 6 months. All the titles and loans are in his name. His wife and I are in good terms and have a court date with a Petition with many docs and written and signed agreements showing we are partners and each have 50% ownership in properties and profits that is not the an issue. My Question is if courts approves and grants Her and Me as the New Partnership and puts title/Deeds in our names. Does California tax law allow me to claim on my personal tax returns my portion of the ownership of those properties for tax year 2019. Since there is a lot of write offs I can apply my portion to my tax returns plus I have over $50,000 in expenses and repair receipts for 2019 that I would like put in my tax returns. OR do I have to wait until the properties titles are officially in our names 2020 and then starting 2020 taxes I can start taking advantage of tax write offs. In the past We would just do a 1099 for my part of the profits and I would file that with my tax returns. Thank you for any input. 🙏