Thank you for your patience it taxes a moment to type the information.
In Michigan when there is no will it is called dying intestate. The State sets out the heirs by statute when there is no will. Assets that are held in title jointly with the deceased such as a joint bank account or life insurance policy where there is a designated beneficiary pass outside of the probate/intestate succession process.
For all other assets they pass as follows:
1. When there are children but no spouse the children inherit everything
2. When there is a spouse but no descendants or parents the spouse inherits everything
3. When there is a spouse and descendants from you and that spouse the spouse inherits the first $150,000 of your intestate property, plus 1/2 of the balance and your descendants inherit everything else
4. When there is a spouse, at least one descendant from you and that spouse, and at least one descendant from another relationship the spouse inherits the first $150,000 of your intestate property, plus 1/2 of the balance your descendants inherit everything else
5. When there is a spouse and parents the spouse inherits the first $150,000 of your intestate property, plus 3/4 of the balance and the parents inherit everything else
6. When there are parents but no spouse or descendants the parents inherit everything
This is where siblings come into play :
7. When there are siblings but no spouse, descendants, or parents siblings inherit everything http://www.nolo.com/legal-encyclopedia/intestate-succession-michigan.html
Since it was your brother that passed away if he had no spouse or children (descendants) the parent inherits.
As far as the taxes
Can you explain the situation because I am not sure that I understand.