source: [tag=NN] [□] □ □
destination: [tag=NN] [□=□] □ □
spec: Thus , in these situations , attorneys ' fees and other litigation costs are deductible as miscellaneous itemized deductions , and then only to the extent that they exceed 2 % of the plaintiff 's adjusted gross income.19 The impact of this limitation is exacerbated because the taxpayer likely will have higher than normal adjusted gross income in the year of the recovery . This will be reflected in a better understanding and appreciation of the innovations bestowed upon man .