IRS and deducting legal bills

Although criminal legal bills are not deductible, one taxpayer was able to deduct her criminal legal bills!  The IRS disallowed but the tax court said she could. The criminal activity was related to her conduct of business activity and therefore deductible. The lady worked from her condo and claimed 50% of her condo expense as a work place. She was arrested from a disturbance she caused while living at her condo. She deducted the legal bills for her defense of that criminal complaint. The tax court said 50% of cost was deductible because of the home office deduction on her tax return. So criminal legal bills that are a result of your employment may be deductible as a business expense.  See your tax expert for final advice.