It depends. Legal fees related to a recovery for unlawful discrimination under various federal laws such as the Family and Medical Leave Act are deductible as adjustments to gross income (i.e., they are deductible whether or not a taxpayer itemizes personal deductions). However, a taxpayer cannot get any tax benefit from legal fees for other medical-related actions even if in the past they could be viewed as deductible. This is because of the suspension in 2018 through 2025 of miscellaneous itemized deductions subject to the 2%-of-adjusted-gross-income floor.
Increase in value of property due to market conditions. When you sell appreciated property, you pay tax on the appreciation since the date of purchase. When you donate appreciated property held long term, you may generally deduct the appreciated value.