Huf creation among 2 brothers and mother

Dear friends

Can 2 brothers with mother form an HUF? Father died, but left behind will, and property. Elder brother married.

I realize that marraige automatically creates HUF between husband-wife, but since there is only 1 coparcener, the husband, IT laws will tax income in hands of individual, and not HUF

I also realize that when couple has a child, their HUF is taxed on it's assets, and not the individual

Thanks :)