The presumed amount subject to long term capital gains on the property would be $5,000 based upon your question.One possible way to accomplish a transfer of the property to not pay any income taxes is to have it appraised and then have the brother deed a fractionalized interest each year to your husband in an amount allowed on a yearly basis ($11,000) until the appraised value is reduced. This could take 5 years or so based upon the appraised value.Another and more direct option is to have the brother record a disclaimer to the property's deed to him stating it was in error and that title should have always been in your husband's name. Potentially the county recorder's office may allow the recording of the disclaimer and accompanying quit claim of the brother to your husband of the property.The capital gain amount on $5,000 of increase should not be too much in income taxes. Consulting with a tax attorney over your question is suggested.