Section 121 Personal Residence Gain Deferral – 2 Year Ownership Requiremnt

Eight years ago my father-in-law purchased a home on our behalf which we (married, filing jointly) used as our principal residence up until 6 months ago when we purchased another home. With regard to the old residence, we paid the down payment, paid all taxes and insurance, and made rental payments to him in the exact amount of the mortgage payment. A year ago, he gifted the old residence to us and we’re preparing to sell it. Is there an argument or position that we could be deemed to have “owned” the old residence for the past 8 years and thus qualify for the section 121 gain deferral? An accountant in passing said he thought a recent court case may support this position, but I can’t find it and he isn’t available for follow up.