If you want to own the business and you do not want to be involved on a day to day basis, you can do that, if you set it up properly.  

Has anyone challenged appraisal, on what basis and was it successful?

"Realtors® can operate and show houses to prospective buyers on a 1-on-1 basis or to immediate family members.

Every day through April 16 is showing vacant. 

What is your basis for claiming a $369k sales price now that we are in the middle of a pandemic? 

If I had a buyer with RI housing and one without, I would choose the one without every day of the week.On the general idea of restrictions for a small amount of money, I agree wholeheartedly.

I am curious if all evictions have been stopped, or will they be considered on a case by case basis. 

The adjusted outside basis of each partnership interest would generally be stepped up to FMV.In this situation it's usually a good idea if the partnership makes a Sec. 754 election (if it doesn't already have one in place) and a Sec. 743(b) adjustment to bring the decedent's share of inside basis back into parity with the newly stepped up outside basis.This is rather advanced partnership tax law and something you'll want to discuss with your tax professional.

@Bob WoelfelUS deaths 164 today down from 220 yesterday. https://www.worldometers.info/...Don’t forget: 7500 Americans die every day. 

However, if I did I would handled them on a case-by-case basis.