James Gandolfini has been gracing the headlines over the past few months. Surprisingly, the publicity surrounding the late television star’s death is not focused on his award-winning performance in “The Sopranos” or a Hollywood scandal — but rather his estate planning. Tony Soprano certainly missed some extraordinary estate planning opportunities. His will left 80 percent of his $70 million estate to his sisters and his daughter, subject to estate taxes at a rate of approximately 55 percent.  …