I have a client who was a w-2 employee separated service and sued to challenge his non compete 20 mile radius as to prohibitive.  He has been able to obtained contract work at a considerable distance and is facing having to sell houses and move to be closer to the hospital (required).  Now his suit was unsuccessful can he deduct the attorney fees.

It seems to me that they are for the protection and ability to earn a living locally.  but may be a stretch to associate them with his contractor work (self employeed) that is out of town.