We have been living in my mother in laws house for a few years taking care of her. She recently had a set back and now has to go into a nursing home. 15 years ago her and her husband signed the house over into a brothers name. My father in law died 10 years ago so it is only her on the lifetime resident papers. The brother in law wants nothing to do with the house and told me I could have it. The problem is there is a home equity of 8000 in the mother in laws name. We have been paying all the bills here including the home equity loan. How can I obtain possession of the property without paying a gift tax.