I am pretty certain you can cite a random guy on the internet to your client.  But if it helps, I agree with Bob.  So now you have two random internet dudes.

I think what Mr. Kamman is observing is that the business closed when they closed the casket.  The husband never used the vehicle for business less than 100% and thus never reduced the business use to less than 50%.  Spouse takes over vehicle at FMV and is not using it in business so there is no drop in business usage.  Neighbor needs to get someone to explain this to IRS in her case.

The whole intent of congress was to not let someone buy car 12/15 and take 179 and then move car to personal the following year.  This did not happen in your case as husband died unexpectently and of course sudden.