Survivor Is Entitled to Stepped-Up Basis Too

Kenneth R. Harney’s article (“Congress Seeks to End ‘Surviving Spouse’ Home Tax,” May 16) failed to mention that in community property states, like California, the surviving spouse gets a step up in basis for the deceased spouse’s interest and for his or her interest as well.

In the case Harney mentioned, Mary’s new basis would be $600,000. Mary could sell the house any time after Bob died and not pay any capital gains tax unless the sales price exceeded $850,000--her new basis of $600,000 plus the $250,000 exclusion.

BRAD PRESTON

Laguna Hills