After reading the Fleischman case, consider in what situations:

(a) Payor Spouses may deduct attorneys fees incurred in getting a divorce.

(b) Payee Spouses may deduct attorneys fees incurred in getting a divorce.

(c) Payee Spouses attorneys fees incurred in getting a divorce are deductible by Payor if Payor pays them.

See Fleischman vs Commissioner Tax Court of the United States, 1966. 45 T.C. 439.