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My mom passed away Sunday December 18th 2016. She lived with my sister but I took her to all her chemo appointments. Her blood transfusion appointments and even spent countless hours sleeping at the hospital with her.

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Unless your Mom was your dependent or you were a paid caregiver, the gas or mileage expenses are not deductible for most cases. As suggested above, check with tax preparer familiar with you, your mother and your sister's situation.
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My heartfelt sympathy to you and your family for the passing of your Mom.

Your question is one that I would present to a CPA or a tax person.
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