Legal fees incurred in defense of a parents trust

[dawb...@gmail.com]

Background:

Brother and sister inherit from deceased parent via a trust. Both inherit rental real estate. Brother contests. Legal battle follows taking about 4 years. My client, sister looses the case. Fees exceed $600K. Fees were not deducted in first or subsequent years of the law suit.

Questions:

Legal fees associated with income are tax deductible. Does this apply to defense of inheritance from a trust? Does it still apply if the client losses the law suit (loss of the case presumably concludes they were not entitled to the income)?
If legal fees are deductible (schedule A)is there a way to amend the closed years?

Thanks,

Dave