Are attorney fees tax deductible for civil lawsuit?

I am the plaintiff in a lawsuit and have a judgment against the defendant. However, I am now out of money and can't afford to hire an attorney to force the collection. Our judicial system is screwed up. Can I get a tax deduction on attorney fees that total $20K? Even though I won my case, no one enforces payment. Not only did I lose $75K through fraud, but also the $20K for attorney fees. My tax man says it is not deductible because it is a collectible judgment, even though I will never collect. Is this right? Any ideas?