Surely that means that they are exactly that.... tools of the trade. Unless you declared to the tax people that you are never going to teach again, then you may take it up again and you can't unless you have tools of the trade! Mind you, American law is probably different to English law.

Sue in EY where it can't make up its mind whether to be sunny, cloudy or rain!
On 21 May 2009, at 13:52, salafi...@aol.com wrote:

I also used the bobbins in teaching lacemaking (which my ex turned into a tax deduction) so I am wondering if the "tools of the trade" argument that was raised by a gentle soul earlier may not be appropriate also...

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