If my mother puts her house in my name and has a life estate (she can live there until she dies) is it taxable to me?

[dbaggett67]

Is there a gift tax if my mother gives me her house?

[Hal_Al]

No. A gift is never taxable to the recipient of the gift. 

Technically, you mother is required to file a gift tax return, form 709.  "Gift Tax" is somewhat of a misnomer.  Even though a gift tax return may be required, very few people ever actually pay federal gift tax. The purpose of the gift tax return is usually only to document a reduction in the allowable estate tax exemption.

See https://turbotax.intuit.com/tax-tools/tax-tips/Tax-Planning-and-Checklists/The-Gift-Tax-Made-Simple/...