Some details are missing.
If the estate cashed out the IRA, and paid the taxes, then the cash you get at the end is not taxable.
However, if you inherited the IRA as beneficiary, and cashed it out, that is taxable to you. IRA withdrawals are always taxable to someone because tax was not paid on the contributions. You would get a 1099-R from the custodian and you must report that on your return.