A decedent’s estate that set aside money for a charity has been denied an estate income tax deduction when part of the funds were utilized to settle a claim against the estate that was known at the time of the set aside. The Tax Court has ruled that the deduction is not available when the chance that part of the set aside would not go to the charity was not “so remote as to be negligible.” Eileen Belmont died in 2007, leaving $50,000 to her brother David and the residue of the estate to the Columbus Jewish Foundation. Her estate contained her Ohio residence, a condominium in Santa Monica that David lived in, and $243,000 in a retirement account. When the retirement income was received by...