No. A quick Google search found hits referencing PLR 8439066:
"Since A is deceased, the contribution made by Estate X would not be a contribution for retirement purposes. Since A had not made a contribution to B's spousal IRA before her death, Estate X cannot, subsequent to A's death, make a contribution to B's spousal IRA based upon the compensation A received during taxable year [the year of A's death].
Based on the foregoing, we conclude that Estate X cannot make tax-deductible contributions to an IRA on behalf of A, nor can Estate X make tax-deductible contributions to B's spousal IRA for taxable year [the year of A's death]."