1031 into an investment home purchased from a family member?

I am flipping an investment property I've held for 6 months. Purchased for ,500, have invested approx. ,000-,000 in improvments, will sell for approx. ,000-0,000. To avoid Capital Gains, I want to 1031 into another property. The property I want to purchase via 1031 is a second home of my mother's, which she has owned & rented out for approximately 3 years. She purchased for approximately ,000, with minor improvements. If my mother sells me this home for the exact same price as I sell my "flip" for, (ie: I sell my flip for ,000, and my

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