1099 inheritance tax question

[CLJM]

What is the name of your state? Washington
I hope this is the correct forum.
Question, if you please.....My Mother who lives in the State of Washinton has received a 1099 from the closing attorney that sold a home in Pennsylvania that was a part of her inheritance from her parents estate in Pennsylvania; both having passed away respectively in 1982 and 1999. The estate (the 5 children) have been handling the affairs and properties since the parents passing and, decided to sell 1 of the properties----each receiving their share at closing, and now each receiving a 1099 for their share of the proceeds. My question on her behalf is this: ....as this is part of an inheritance, how should this 1099 be treated on her 2006 tax return ? I might add she is 79 and receives social security though she does subsitute teach a few days a month for her enjoyment. The 1099 was, I believe for about $10,000.00.
Thank you kindly.

 

[Dandy Don]

She can best get this question answered by consulting with a local CPA or tax accountant, but you also should be posting this question on the tax law message board and deleting it from the wills/trust message board (where it really does not belong).

 

[CLJM]

She can best get this question answered by consulting with a local CPA or tax accountant, but you also should be posting this question on the tax law message board and deleting it from the wills/trust message board (where it really does not belong).

Thank you for your answer Don...I just thought it would be a rather simple question to ask here as you all have been quite helpful from time to time to my inquiries.
I did originally post on the "Tax" forum but, then read that I should post it on the Wills---Estate Post board. My apologies if incorrect.