New Jersey?  What if the attorney for the guy suing you is still alive, but you send a horse's head?  

Flowers apparently were allowed in full for a minister who bought them  "during his visits and trips to hospitals and wakes." T. C. Memo. 1997-418, Edgar and Doris Brown (1997).

And I'm not sure that this is a "gift" as defined in Section 274.  "  For purposes of this section, the term “gift” means any item excludable from gross income of the recipient under section 102 ..."  Who is the recipient?  Not the decedent, I hope. The family?  If there are 20 people at the funeral, does that mean a total of $500 is allowed?  In my days of working at a mortuary, flowers were often donated to a government or nonprofit nursing home after the funeral, to brighten the lives of those still living.  Who gets that deduction?  Is an appraisal needed, when there are dozens of appreciative former clients?