Are divorce related attorney fees ever deductible as a business expense?

Under the current law, legal fees incurred during divorce may be deductible if incurred because the spouse is interfering in the taxpayer’s business or if the issue relates to taxable alimony income.  In a recent case, the Tax Court held that a dispute over the valuation and allocation of distributions from the business was not an interference in the running of the business and therefore not deductible. If the spouse attempted to seize the operation of the business or shut it down, it is likely that related attorney fees would be an alllowable deduction under IRC Sec. 162(a) as a business expense incurred to defend a claim for profits or under IRC Sec. 212 as a non-business profit seeking expense.  Therefore, a close examination of the circumstances  of each divorce action is necessary to determine if the attorney fees are deductible.