Looking at 27 bowl games last year, here is a quick breakdown...
Underdogs went 14-11-1 ATS overall, with Maryland beating Tenn 30-3 as a PK
Of the games played on New Years Day or later, the Underdogs went 2-6 ATS.
Of the games played prior to New Years, the Underdogs went 12-5 ATS.
Woof, woof until new years, then lay the wood.