inheritance taxes

Can you clarify your question about inheritance taxes?

If the son wishes to honor the distribution of assets to the heirs after he receives the the monies for from the checking account, would the distributions to the heirs named in the will be considered inheritance or a gift to the recipients since the money passed through him rather than coming directly from the estate?  The amount would be greater than the $16,000 annual gift allowance.  If it is a gift, the the the son pay the gift tax or the recipient of the money?

If it is a gift that is greater than the annual gift allowance, probably no one pays the gift tax. The son files the gift tax form and lists those who receive the gifts. You will not have to pay any gift tax unless you make gifts totaling more than $5,450,000 in your lifetime.