Deduction of legal fees in a relationship breakdown

In a recent tax court case, the court allowed a deduction for legal fees where the taxpayer made a bona fide claim for child custody which had a reasonable prospect of success.  The taxypayer did not get custody, and ended up paying support.  Because of the the application for custody, the legal expenses were allowed.  (Trignani vs HMQ 2010 Case 209)

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