My grandmother passed away 1 year ago. She left a 26 arce farm in my uncles name. Well, he sold it. He is going to split it 3 ways,(which was my grandmothers wish) with my mother,my other uncle and himself, giving himself 5,000 more for selling the land. If he gives my mom a third, which she lives in Missouri, does she have to pay gift tax on it or can my uncle pay tax on the whole amount and then divide it? Also if he refuses to give my mother her part like my grandmother wanted will she have to sue him?
