capital gains avoidance

My brother bought our "home place" from my mom about 8 years ago. However she financed it and no deed or title changed hands. Now he wants to sell the place but because the deed is still in her name she is worried about capital gains tax (she has not lived there in the 8 yr time frame). Can she sell to my brother and then he sell directly to the buyer without a tax nightmare?

[HomeGuru]

Please post on the Tax Law board.