I sold a home in South Carolina that the tax value was $22,000 for $13,000 it was inherated as a life estate signed over to me in 1997 by both my father and mother. My father died in 2000 and my mother in 2008, I sold the home in 2009 do I owe taxes on this I am sort of foggy on this because in 1992 my wife inherated a home from her father and was sold and since the value was less than $120,000 we did not have to pay any tax on the home.

A life estate does not convey property to a beneficiary until the grantor (your Mom and Dad) dies.
Thus, your basis in the property is its fair market value at the date of death of your Mom. Any gain over that amount is taxable as a long term capital gain (15% max).

As Five Rings said it depends on the tax basis, which is the market (not tax) value at the time your mother died in 2008. You should have had it appraised at that time. If you didn't you will need to go to a Real Estate broker or appraiser to certify the value at that point. Then you compare that value with what you sold it for. If it was less than the $13K then you will owe taxes.