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- Pevsner v. Commissioner, 628 F.2d 467 (5th Cir. 1980) is a United States federal income tax case before the Fifth Circuit. It dealt with the issue of whether clothes purchased solely for use at work could be treated as a business expense deduction on a taxpayer's return. HELD:
* An "objective" (reasonableness) test is used to determine whether clothes worn at work were adaptable to general usage and therefore not deductible.
* The clothes in this case were adaptable to general usage, regardless of taxpayer's personal preference against wearing the clothes outside of work. (en)
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- 10309 (xsd:nonNegativeInteger)
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- Seal of the United States Court of Appeals for the Fifth Circuit.svg (en)
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- 0001-10-20 (xsd:gMonthDay)
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- Barry D. and Sandra J. Pevsner v. Commissioner of Internal Revenue (en)
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- An "objective" test is used to determine whether clothes worn at work were adaptable to general usage and therefore not deductible. (en)
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- Pevsner v. Commissioner (en)
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- Google Scholar (en)
- OpenJurist (en)
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- Pevsner v. Commissioner, 628 F.2d 467 (5th Cir. 1980) is a United States federal income tax case before the Fifth Circuit. It dealt with the issue of whether clothes purchased solely for use at work could be treated as a business expense deduction on a taxpayer's return. HELD:
* An "objective" (reasonableness) test is used to determine whether clothes worn at work were adaptable to general usage and therefore not deductible.
* The clothes in this case were adaptable to general usage, regardless of taxpayer's personal preference against wearing the clothes outside of work. (en)
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- Pevsner v. Commissioner (en)
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