Legal Question in Wills and Trusts in Pennsylvania

It does not matter where the executor lives. Where is the estate pending? NC has no inheritance taxes if the estate is pending in NC. If the estate is pending in PA, there is inheritance tax. Also, if the estate is pending in any state other than PA and your mother owned land or had other property in PA there would be inheritance tax also.

Your post suggests that your mother resided in NC at the time of her death. In such case, her estate would be in NC and, assuming that she owned nothing in PA, there would be no inheritance tax at all.

With regard to your second question, there is either a will or no will. If your mother had a will, her assets must be distributed as per the will. If there is no will, then your mother's assets must be distributed as per the state intestacy laws. As your mother had at least you and your brother (assuming there is no surviving spouse and no other children), then you would split the probate assets 50/50 with your brother.

You do not indicate what assets your mother owned and what is or is not a probate asset. Probate only concerns probate assets. Any assets that passed outside of probate (usually things like life insurance, IRAs, 401(k)s, annuities, pensions or joint bank accounts) go to the named beneficiary. Further, any claims against the estate have to be paid before the heirs under the will or intestacy law inherit any probate assets.

Your post does not make sense. Why would your brother assert a right to 100% of your mother's estate unless there was a will specifically stating that he gets everything and you are disinherited? And why would he make a gift to you? I don't know what is in the estate but if he did that, he possibly would have gift tax issues of his own. That is not recommended unless the will specifically gives your brother everything.