My mom gave me 60k as a gift towards the purchase of a home, I have a gift letter signed by her as proof. We had a falling out, she wants repayment.

I doubt your Mother has any recourse.  She would have to be able to show evidence of an exchange of valuable consideration, and a meeting of the minds for the supposed loan.  But the statute of frauds, which requires that certain contracts such as for large sums of money be evidenced by a writing, will likely prevent her from doing so, unless she has something in writing from her you.  I think it is an empty threat. This answer is given in accordance with the laws of Virginia and may not be applicable in any other state.  It should not be construed as legal advice, as that would require a more thorough analysis of all of the facts involved in a specific case.  If you need further information or assistance, please feel free to contact my office for a consultation. Case results depend upon a variety of factors unique to each case. Case results do not guarantee or predict a similar result in any future case.