Wait a few years until cases like yours make their way into the court system. Until the death of miscellaneous deductions in 2017, it didn’t make that much difference whether something could be claimed on Schedule A or Schedule C. In the Dulik case, I’m wondering whether there were some AMT issues.

And ignore Tax Court “small” cases, like Dulik, where the taxpayers don’t have a lawyer. As the opinion notes, “Petitioners do not assert that the claim against Nycomed was rooted in Mr. Dulik’s consulting business.” Nothing like conceding the issue with your own testimony. If your client wants to assert that the legal fees don’t relate to his new work, then tell him to forget about it.