Capital gain tax

Hello All,  I have a very interesting case:

Mr. "A" bought a property in year 2004 for "X" amount and sold the same in 2015. So after calculation he is getting "Y" amount of long term capital gain.

Now Mr. "A" has some serious medical condition and hence he can not invest this money with his name. So eventualy the amount is in the hands on his son and his wife.

Question is what are the tax implications on his wife or his son? 

Property is still in the name of only Mr. "A". He will sell it himself. and he is alive. Its' just that the Mr. "A" will give this amount to his family.

Please advise.

Thanks, 

Asheesh