Have a Tax Question? Ask a Tax Expert
Welcome and thanks for your question!
First, inheritances are not taxable. Your wife will not have to pay taxes on the $60K she receives.
Second, you are not entitled to any of inheritance property outright, although a portion could be allocated to you as part of the divorce agreement. That would be a matter that the attorneys involved would need to work out as part of the settlement.
I hope that everything works out for you. Please let me know if you need clarification on any of the above and I will gladly assist you.