In general, the CPA is correct, in that personal legal fees are not deductible. The issue here is whether the legal fees are associated with your business, in other words, are they a necessary and ordinary business expense?
Now lets say you paid for someone to go to school to get a degree so they could be qualified to perform a service you need in your company when they graduate. You could make an argument that it was a necessary business expense. However, in the eyes of the IRS it is not, because you could have just hired someone else who already has a degree, so the education you paid for was not necessary.
That is probably why your CPA did not agree with you, you could have just hired someone else, so the legal fees were not a necessary business expense.
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