likely part would be compensatory and the rest would be punitive. sorry to say that the Tax Cuts and Jobs Act of 2017 eliminated the deductibility of 2% itemized deduction which would include the legal fees on the taxable part of the settlement.
see this thread
https://www.cbsnews.com/news/monsanto-lawsuit-verdict-of-289-million-roundup-case-could-evaporate-to...
