(founder and controlling shareholder of plaintiff incurred legal fees for criminal defense against tax fraud and tax evasion charges and plaintiff paid such fees and deducted them as business expenses; plaintiff also omitted refunds from returns for certain years and reported them in later years and claimed an NOL for the income eliminated in earlier years; Tax Court determined that most of legal fees were nondeductible and that NOLs disallowed; on appeal, court determined that legal fees not ordinary and necessary business expense and are not theft losses; NOLs denied).