Perhaps more questions arise about the deductibility of legal and professional fees in the context of divorce proceedings than in any other area because the line is less clear between the personal aspects of divorce and the portion of the divorce proceedings that relate to receiving alimony or securing property rights. Legal and professional fees expended in connection with pre-nuptial and post-nuptial agreements, a legal separation, a decree for support, the divorce itself, procuring child support, and some aspects of procuring alimony (e.g., fees incurred by the payor spouse to reduce the amount paid) are generally nondeductible personal expenses. However, other legal and professional fees incurred in connection with a divorce are deductible.