When my father had passed away, all of us kids signed off on the rights to any of his money/assets to our mother. Upon receiving the money, she had paid taxes on them. She then dispersed an amount off to each of her children.
Since taxes on this money has already been paid for, do I have to pay additional tax on the amount I receive from her?
Edit: In the U.S. - State of California.
I don't know how to explain what the money was really... there was some sort of flow-over medical fund from the company he was working for. He got into a vehicle accident as a truck driver. The overflow money for the medical went into a private account to be held for medical care expenses for my dad as he was permanently hospitalized. After he passed, that money was then transferred to my mother.