My mother recently got a large life insurance inheritance. If she wanted to transfer a large portion of the inheritance to me (her son), would she or I have to pay taxes?

Recently, my father (who was divorced from my mother) passed away. He had a large life insurance policy in the name of my mother. She wants to disperse the money to me and my brother equally, however, we are concerned that either myself or my mom would have to pay a large amount in taxes on the inheritance when it is gifted to me, even though that was the intention of the policy.