If someone obtains a franchise by paying a large franchise fee, say $100K and later finds out that it's not what was advertised, then bails on the business before the doors are open, can the taxpayer deduct the amount or any legal fees associated with misrepresentation of the franchise?

What about someone that pays office/store rent, pays for the buildout, then the city or state issues additional cost prohibited requirements and the taxpayer shuts down the business before the doors are open?  Are there any exceptions to the general rule that business investigation and start-up costs are not deductible if the taxpayer is not already established in a similar business or does not enter the new business?