Post-death events in the administration of a decedent’s estate have justified a significant reduction in a $14 million charitable estate tax deduction, the Tax Court has held. It has sustained an IRS deficiency notice increasing the estate tax by more than $4 million. Victoria Dieringer died suddenly in April 2009, following the earlier death of her husband. Her will left everything to a trust. The trust was required to give $600,000 outright to various charities, small gifts to her children, and the remainder to a private foundation that she and her husband had previously created. The principal asset of the estate was her shares in a family business, which was valued at more than $14...