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petitioners' argument. Each tax year is to be considered
separately. United States v. Skelly Oil Co., 394 U.S. 678, 684
(1969). Respondent is not estopped from asserting a different
position in the years in issue even if she accepted petitioners'
treatment of certain items in prior years' returns. Rose v.
Commissioner, 55 T.C. 28, 32 (1970); see Knights of Columbus
Council No. 3660 v. United States, 783 F.2d 69, 73 (7th Cir.
1986).
Petitioners did not file a posttrial brief. In their trial
memorandum, petitioners argue that the costs of the comic books
are deductible because the comic books were necessary for
petitioner to maintain his skills as an effective sponsor of the
comic book club. At trial, petitioners also argued that
petitioner purchased comic books during the years in issue as a
necessary part of the after school activity that petitioner
sponsored to satisfy a requirement of his teaching position.
Petitioners argue that such costs are deductible as employee
business expense.
Respondent contends that the costs incurred by petitioner
for the purchase of comic books were not ordinary because the
amount was in excess of what teachers generally expend for these
types of activities. Respondent also argues that the amounts
were not necessary expenses of petitioner's trade or business as
a teacher because respondent contends petitioner was not required
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