Dad died in 2010. 3 children (heirs at law) In 2011 my sister conveyed by warranty deed her interest to our uncle (dads brother) . Our other brother was difficult and refused access to the real property resulting in me probating the estate the firs of 2014. Because we have to sll the real property to pay the debts of the estate the Probate Judge recommended the probate estate to be moved to circuit court because he felt there is an issue of her deeding her interest before probate. My question is she gifted her interest (worth $ 28k per share) would my sister owe the IRS a gift tax as a donor and also my uncle received property as a gift and when the rea property sells to pay debts and divide proceeds would he owe taxes on the money he receives from the sale. Total appraised value of property is $ 84k with 3 undivided interest this is in the State of Alabama