Ramig, et ux. v. Comr., T.C. Memo. 2011-147

(married couple entitled to deduct legal expenses as ordinary and necessary business expense, but could not deduct expenses attributable to rental property and could not deduct as a bad debt amount of loans they claimed were worthless because there was no bona fide indebtedness; rental property expenses not claimed on correct place on return and didn't raise issue with IRS at administrative level).