A mother appointed as administrator of her son’s estate is not permitted to claim an estate tax deduction for charitable contributions made from the estate based on conversations she had had with her son before his death, the Tax Court has held. The Tax Code provides for estate tax charitable contribution deductions for amounts transferred by a decedent only if the transfers were made during the decedent’s lifetime or by will. The son did not have a will and his mother reported only that the gifts were consistent with her conversations with him. Deductions are not permitted where the amounts turn on the actions of the personal representative and were not done by the decedent, the Court said...