I made this inheritance with help a lawyer , he said, no matter what, it needs to go to the only heir first. then distribute to others as 'death bed gift' is not a will. that is the procedure and that is why the court needs to get involved. we actually do not have any problem in who gets what. but we need court's ruling to make it official to make sure the donor is the deceased.
anyway, that is off the topic. It just occurred to me, I should treat these kind of transfer 'AS IS' situation. the adjusted cost base (after depreciation) is carried over. and no capital gain at all per court order. so that should be no tax involved.
