My aunt died, left a lot of properties, a trust fund was created to sell the properties and distribute the funds.Do I need to pay taxes on the $150K I receive every year?

I don't have any other income, having using the trust money to live, do I need pay taxes on it? I started receiving the funds after got married, is my wife entitled to a half of it? She doesn't work.

My sister says that she needs pay taxes on her share every year since is her only income and is a kind of inheritance, I disagree. 

Any advice will be appreciated.