Who is/was personal representative/executor of the estate?

Or was there an estate?  Were all these provisions in a trust document, instead?

Was there a deed from the estate to the son?  Does it have these restrictions in it?  

What happened to the rest of the assets in the estate?  Were they distributed to the son?  Or are they still being held in an estate  account, from which the $2K is being paid?  Are 1041's still being filed for the estate?

Why does he think he needs her permission to give her a 1099?  Why does he think he can't deduct the rent, if he doesn't?  (Last time I checked it's a $50 penalty, although maybe that has gone up recently.)