Louisiana Law - is this considered inheritance, and is it taxable?

I can't seem to find the exact scenario we're dealing with from web searches, so I wanted to ask you folks. I think we're dealing with inheritance here, which is not taxable in Louisiana, nor is the amount taxable at federal level. But I'd like opinions.

My mother-in-law died in 2005, and my father-in-law's house was sold last year. He's in a nursing home now. Under Louisiana succession/probate law, my wife and her 2 brothers each received a third of their mother's 50% share in the home sale. They each gifted 100% of the proceeds to their dad. One of my brothers-in-law says they will each receive a 1099-? to be reported when filing 2022 taxes. The question is how much will we owe in taxes on these proceeds. I believe these proceeds (~$30k) are considered inheritance, and therefore no taxes will be owed on them. Anyone deal with this before, or have experience with succession/probate?