Inheritance or gift?

[LCP]

Father passes before mother and his will says that proceeds from the sale of land will be split among kids when it is sold.

Mom sells land 15 years later while still alive.

Is the cash to the kids an inheritance from the father or a gift from the mother ... or a combination fo the two?

[New York Enrolled Agent]

Father passes before mother and his will says that proceeds from the sale of land will be split among kids when it is sold.

Mom sells land 15 years later while still alive.

Upon father's death, who then owned the land? For example, Did mom sell the land as the owner of the land or as a trustee of a trust holding the land for the benefit of the kids or ...?

[ChEAr$]

also

Upon father's death, who then owned the land? For example, Did mom sell the land as the owner of the land or as a trustee of a trust holding the land for the benefit of the kids or ...?

Is this situation in a community property state?

[LCP]

Thanks for the responses.... turns out that the kids were actually on the deed when the property was sold (in Canada).