Veltz:
The general rule for determining whether legal fees are deductible or not is as follows. If the money you are trying to obtain or protect with your legal action is tax deductible then the legal fees are deductible as well otherwise they are not deductible.
For example. Alimony is tax deductible, but child support is not. Therefore, legal fees to secure alimony are deductible but the fees to secure child support are not.
An exception to this rule is tax advise itself. Tax advise is always tax deductible (I’m pretty sure this is a bone that the IRS threw to the tax attorneys).