If found guilty of negligence, your mother's estate may be liable to pay damages to those who were injured in the accident. However, those damages would be limited to the amount of money in the estate, unless your mother had automobile accident insurance at the time of the accident. If she had insurance, you should contact the auto insurance company because they will both provide a defense and pay damages up to the limit of the insurance coverage.
I cannot imagine a situation where you or your sister would be personally responsible for your deceased mother's actions.
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