In the context of dissolving a marriage, there are some attorneys’ fees that are considered deductible.
 
Fees related to tax advice are deductible.

Tax advice given to a client in a divorce is deductible. That advice may include:

• The tax implications of alimony
• Allocation of the dependency exemption and child tax credit
• Filing a joint or separate tax return
• Deductibility of interest payments on the house mortgage
• Tax implication of the sale of the principal residence
• Tax effect of distribution of retirement plans and IRA’s

Fees related to the collection of taxable income are deductible.
 
This would include fees attributable to obtaining taxable maintenance, an increase in maintenance, or legal fees incurred in an unsuccessful attempt to secure alimony.
 
Legal fees paid to resist the collection of taxable alimony by the other spouse are not deductible. 
 
One method for keeping track of deductible and non-deductible fees is to have itemized billing for the number of hours spent on tax matters and the dollar total of the fees allocated to tax matters.