honest timeline was turned down from jobs due to non-compete found work at a considerable drive over 100 miles away then tried to challenge 20 mile radius of non-compete to be allowed to find work closer to home.  I think being proactive may have hurt him in this case and he might have been better to have been sued for violation of the non compete.  It is a muddy one so I will let my client make the decision I can see the (conservative) position that this is still employee related and a now non deductible misc itemized deduction.  I am not good at finding court cases I guess I will never know the right key words to narrow the results but would be interested in an apposing win by a taxpayer deducting legal fees in similar circumstances.