there is no valid will, and I am the only one on the line based on order of precedence. but, a few years before he passed away, he has written agreement with other people to give away his property to someone after he die. this agreement is not as formal as a will does (no notary ,no witness, etc).
that is why, we need to bring all the evidence to the court. and let the court to judge. this kind of things called 'deathbed gift' so the donor is still the deceased. you can consider that as a contract between two people or debt of some kind.
in such case, I was told I need to inherit first (since there is no valid will). and transfer assets to someone according to the court order but the donor is still the deceased and need to follow estate tax rule. those transfer still count as part of estate.
I never know there is such thing called 'deathbed gift' till now. I am still waiting for court's ruling anyway.
that is my understanding for now.
