Why is it not deductible, has the beneficiary been wearing the clothes and sleeping on the sofa?  You can show the selling costs on Schedule D, the same as you would with the sale of a house, or you can claim them as a deduction along with fiduciary fees, attorney fees and other expenses.  "Personal property" is anything that is not real estate.  Stocks and bonds are personal property, they're just not tangibles.  The fact that it was once used personally by the decedent is irrelevant.