Watching the Patriots-Broncos game (go Broncos!), the commentators were talking about some player who has had a lot of fines over the years. I can’t remember who the play-by-play guy is, but he asked if fines are tax-deductible and Madden jumped right in and said that yes, they are.
So I figure I better ask the Dopers what the truth is, since this was a comment by Madden we’re talking about.