A business law lecturer who paid for unsold textbooks for students out of his own pocket went to court yesterday in a fight to have the money declared tax exempt. Dr Fletcher Orlan Lee's initial request to the Inland Revenue Department was turned down, and the department's board of review refused an appeal last year, the Court of First Instance was told yesterday. Dr Lee, a visiting scholar in the accounting department at the University of Science and Technology, told the court the board was wrong to conclude that what he did was unnecessary and not part of his duties as a lecturer. 'The board approached the facts by their own subjective view of what teaching is,' he said. Mr Justice Peter Cheung Chak-yau asked Dr Lee to formulate his arguments into simple legal questions for the board's reconsideration while adjourning the judicial review hearing pending the board's conclusion. Outside court, Dr Lee said he lost between $60,000 and $90,000 in 1997 after he ordered textbooks for students, adding he had been prepared to lose money.