Whether Anderson's attorney fees incurred in defense of a false criminal claim that was brought by his former business partner turned competitor and false accuser as the vehicle to steal his invention, trade secrets and intellectual property on a $9 billion cancer drug; to remove him (and silence him) from the business competition to bring this cancer drug to market; and to take his invention, trade secrets and intellectual property to China in violation of the Economic Espionage Act, are deductible business expenses under 26 U.S.C. § 162(a) and Commissioner v. Tellier, 383 U.S. 687 (1966).

Whether attorney fees incurred in defending against a false criminal claim intended to steal intellectual property are deductible business expenses under 26 U.S.C. § 162(a)