As an imperfect New England Patriots fan, I stopped watching last night's Super Bowl at half time. After squirming as the New York Giants defense tore through the Patriot's front line and repeatedly sacked quarterback Tom Brady, I had a strong feeling that the Patriots would not win.

Nevertheless, the bad news for me and the many far more loyal Patriots fans, could be good news for investors. According to ITtoolbox, that's because of the Super Bowl Predictor (SBP) -- whenever an "original" NFL team wins the big game, in this case, the Giants -- the market rises. The SBP has been right on the direction of the DOW in 33 of 41 Super Bowls which is an 81% success rate.

With former Miami Dolphins coach Don Shula, re-visiting the New England Patriots spying scandal and bringing up the issue whether an asterisk should be added if they successfully run the table and go undefeated, I found it interesting that a very successful Israeli defense company's subsidiary was also found guilty of espionage.The Patriots were guilty of spying against the NY Jets and having seen the Jets play, I can't imagine that the spying made any difference whatsoever. The same can't be said of Elbit Systems (NASDAQ: ESLT) subsidiary Kollsman Inc.

Kollsman Inc., was found guilty of misappropriation of trade secrets relating to commercial air data computers. The jury ruled in favor of the plaintiff Innovative Solutions & Support Inc. (NASDAQ: ISSC) and found that IS&S had suffered damages of just over $4.4 million in lost profits and $1.6 million in defendants' net profits, for a total of over $6 million. The verdict also opens up the possibility of imposition of exemplary damages and other costs against the defendants based on willful conduct.

Bloomberg News reports that Brazilian supermodel Gisele Bundchen refuses to be paid in dollars. In addition to landing undefeated (9-0) New England Patriots quarterback Tom Brady -- although that relationship could be on the rocks -- she is one savvy currency trader.

Gisele Bundchen is proving to be a shrewd analyst of the U.S. dollar's weakness. When Bundchen signed a contract in August to represent Pantene hair products for Procter & Gamble Co. (NYSE: PG), she demanded payment in euros. She'll also get euros for the deal she reached last October with Dolce & Gabbana SpA in Milan to promote the Italian designer's new fragrance.

"Contracts starting now are more attractive in euros because we don't know what will happen to the dollar," Patricia Bundchen, the model's twin sister and manager in Brazil, said in a telephone interview in September from Sao Paulo.

Those Bundchens are smart cookies! Too bad I can't say the same for Treasury Secretary Hank Paulson and his strong dollar policy.

The National Football League fined New England Patriots head coach $500,000 for cheating and now, according to experts, he will be able to take is a nice tax deduction.

While I'm no tax expert, it seems wrong that he should be able to do that.

According to Myron Grauer of Capital University Law School, "Because, unfortunately, in this day and age, it probably is 'ordinary' for coaches and players in professional sports to cheat and, if caught, to be fined by the league, the fine levied on the Patriots' coach can be viewed as an ordinary and necessary business expense."

Wonderful. So now parents can explain to their 9-year old Patriots fans that cheating is just an ordinary and necessary part of conducting business.

Free Jeff Skilling!