How do we use the proceeds from the sale of my mother's home to purchase a new home for all of us to live together?

My mother can no longer care for herself. She has a patio home that we will put up for sale and then use the proceeds to buy a new home for my mother, my husband, and me to live in together so we can take care of her.. We will need to get a loan for the difference between what she gets for the sale of her home and what the purchase price of the new home will be. My husband and I will make payments on this loan. Whose names should go on the deed, versus who should be on the loan? Is there a tax involved on the money from her home if we sink it right into another home? I just don't want to run into any "surprises."