I have gone through the probate court and paid all of my mother's bills
and anything she owed to anyone. Her will stated her home must be sodl and the
money be split between her four children. We sold her home
at full appraisal value and are now ready to split the money between
her four children. There is no money left in her estate, all bills have been paid,
and all that is left is the money from the sale of her home. Is this cash
taxable for any of the children. It is $16,400 per child.