Bill and Hillary are married. Bill is a self-employed monogamy counselor. Hillary sues

Bill for a divorce claiming he had an affair with Monica. Bill spends $5000 in legal fees

fighting the divorce. He asserts that if Hillary prevails in her allegations, his business

reputation will be ruined. The court awards Hillary alimony, which Bill refuses to pay.

Hillary spends $2000 in legal fees to collect the alimony. Can Bill deduct his legal fees as

a business expense on the Schedule C (the tax form for self-employed individuals) of the

form 1040?