The Tax Adviser
If the origin of a claim that generated legal fees is personal, the fees are not deductible. Possible favorable treatment for legal fees includes either above-the-line deductions or adjustments to basis or selling price in a property transaction. Some taxpayers have claimed described legal fees in such a way that they directly reduce the related income.
Annette M. Nellen. "Treatment of Legal Fees Incurred by Individuals" The Tax Adviser (2007): 588-594.