Thanks for your reply--the taxpayer is a doctor that incurred legal expenses to defend their medical license in a conflict with a state regulatory agency--needed to keep the license in order to keep their W-2 job--not a Schedule C/E/F issue. 

That section of Pub 529 is a little confusing which prompted my question

If it was to defend against criminal charges to keep your W-2 job, where is that deducted?