First, any tax deduction can only be taken against taxable income. You can’t deduct personal legal fees that are unrelated to taxable income.
If the estate has ongoing income (like a writer or musician), legal fees to administer the estate might be deductible business expenses against the ongoing income. However, most personal estates (like your parent) will not meet this test, and legal fees are not deductible on your personal tax return and will generally not be deductible on the estate tax return if the estate is required to file a return.
As said, the estate should pay any legitimate expenses incurred by the administrator before dividing the remaining balance among the heirs.
