Can I deduct Eb-5 investment capital loss?

[gyj0316]

I invested to an domestic corporate in a Eb-5 program about several years ago, but the case has been denied. I filed a law suit to federal court and it takes couple years to get my initial investment back with a 100K loss (plus about 100K legal cost).

My question is, is this capital loss tax deductible? what about the legal cost I paid to get the money back? 

Thank you