Legal defense costs as expert witness

[Teleman]

I am a Doctor that does expert witness as a side job. Last year I was sued and had to perform significant time defending myself (Which was successful) as my own expert witness. Additionally, I had to defend my MD license which also incurred significant defense time, again (Which was successful). None of this time was compensated by anyone and was a significant loss to my side job if I add up the time at my typical rate. How can I show this on my end of year taxes? Thanks to anyone that can help.

[SusanY1]

You cannot deduct the value of your unbilled time, because there is no corresponding income to deduct it from.   

If you were paid income and then had to pay out the fees, that would be a different scenario because you would pay tax on the income and a deduction would lower that tax.  Here, there is no tax to lower because no income is being taxed in the first place.