CALIFORNIA FAMILY LAW
...Income Tax Matters
......Attorney Fees
.........Deductible Atty Fees [IRC §212]
............Income-Prod. Property [IRC §212(2)]
5 Cards On This Topic:

Attorney fees associated with income producing property are deductible.

Attorney fees to resist W's claims on H's income-producing assets not deductible.

Fees incurred in defending title to capital assets from claims of other spouse may be additions to basis.

Business' divorce-related legal expenses are deductible if origin of claim arose from their profit seeking, rather than owner's personal, activities.

Legal fees incurred to protect law practice from W's c/p demands not deductible as ordinary and necessary expense incurred for conservation of property held for production of income.