mom wants to give me dad's car

What is the name of your state? Massachusetts

My father passed away in January and my mother wants me to have his 1997 car. It was owned free and clear by my father. Will either she or I have to pay any taxes on this? She is on a fixed income from SS and does not pay income tax. Someone mentioned to her that we might be better off if I just buy it from her for a ridiculously low price (ie: $100) and paying the sales tax on that amount. Any advice will be appreciated.

[abezon]

Did your father leave you anything? Could she declare that the car is your inheritance? If not, she can give you the car. She needs to watch out for 2 things: the gift tax limits ($11,000 per year) and the medicare gift limits (if she gives away more than $9,000 or so in a month, she loses her medicare eligibility). Compare these numbers to the value of the car. She may need to give you 1/2 the car now & the rest later (next month or next year).