Mother's estate is closed. Another check for her came in. Can executor deposit check? Tax implications for deceased mother?

Spouse was executor and the trustee for his dad's estate. Which was finalized and closed. Lo and behold several years later, the state received some "unclaimed property" belonging to his dad, in the amount of about $6,000.

So spouse sent the state the paperwork showing he was the trustee and the state sent him a check. Since the bank account for his dad/my spouse as trustee was long closed, our local credit union allowed him to send the documentation of spouse as trustee, endorse the check from the state, and deposit it in our checking account.

This is not a taxable event, it is inherited property which, if under the current federal estate tax limits (currently over $ 11 million per person,) there's no tax involved. The state considers this a return of a person's property, not a taxable event, so no tax involved.

My Bank allowed me to deposit a rebate check of $188 in my account. I did not split it with my brothers (I did think about it). In the end I figured she wouldn't have gotten it if I hadn't filled out the paperwork. I was the one who was here and the one who did. Figured if they come to visit, I will treat them to dinner.

IMO that small an amount of money can't possibly have any tax implications. As for getting it cashed - I was able to cash a similarly small cheque after my uncle's estate was settled but that might depend on your relationship with your banker.