payee's name on inheritance

My father recently passed away. My brother is Personal Rep. There are four children including myself. My brother will write checks to each of us, half in a few weeks and the final half later. He tells me it will be between $15K and $17K. I don't want him to write my check to me, but to the man who co-owns my house with me. We're not trying to circumvent paying taxes on it. He'll do that. It's just that most of the expenses in building this manufactured home last year he paid for with his credit cards. And it would simplify things if I didn't have to pay taxes on it, and then HE had to pay taxes on a gift from me all over again. Seems like Uncle Sam makes out like a bandit on this one. So can my brother legally write the check to my partner instead of me? He says no. I say why not? The will says "To make distribution in cash or in kind or partly in each and not necessarily on a prorate basis if the Personal Representative deems a different allocation advisable for any reason, including value or income tax basis of distributed assets." ..."shall admit a good faith effort to be fair to all beneficiaries..." etc. etc. Doesn't that give him some wiggle room? Thanks much for any help and advice.

He normally has to pay out to relatives...but there may no be any taxes on this anyway when it is all done...have your accountant or tax person take a brief look...

Whether you inherit thousands or millions, you pay no tax on what you
get.

"Gross income does not include the value of property acquired by gift,
bequest, devise or inheritance." Internal Revenue Code Section 102.

(There's an exception for "income in respect of a decedent" so for
example if you inherit a decedent's IRA account you will pay income
tax on that. Internal Revenue Code Section 691.)

Estate tax is not a concern either, because whatever estate tax was
due was the obligation of the executor (Internal Revenue Code Section
2002). In effect, the inheritance is paid to you by the executor from
what remains in the estate after all estate and succession taxes have
been paid.

Thanks. Good to know about the taxes but there are other reasons I don't want the money to come to me, but to him instead. It would complicate my situation incredibly if the check was in my name. I want him to have the money. He deserves it, he needs it. Basically, can my brother legally just write the check to him instead of me? Thanks.