The short answer: None.
The truth is, this person is icked out, and is "punishing" you by denying your right to create a stable household unit. What's so sinful about a spouse inheriting the community property w/out having to pay a bunch of taxes on it when they've just lost their loved one, I'll never know. Maybe there's something in Leviticus about how sinful it is to inherit your own home without paying taxes... *snark*
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