Client has been divorced since 2013, but has on-going case (5 yrs) regarding child custody, assets & sale of house (in ex-wife's name) but community funds were used to pay for the house.  Recently, in court, ex paid client $6500 for alimony and sale of house. Child custody still being litigated.  Client has paid $16000+ attorney fees in 2018. Lives in CA.  No deductions have been taken in the past.  Attorney receipts state: On Case, Review Case, etc.  Client's friends are telling him that their tax person is deducting attorney fees as miscellaneous deductions.