Pevsner v. Commissioner
Fifth Circuit Court of Appeals case regarding taxation / From Wikipedia, the free encyclopedia
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Pevsner v. Commissioner, 628 F.2d 467 (5th Cir. 1980)[1] 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.
Quick Facts Pevsner v. Commissioner, Court ...
Pevsner v. Commissioner | |
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Court | United States Court of Appeals for the Fifth Circuit |
Full case name | Barry D. and Sandra J. Pevsner v. Commissioner of Internal Revenue |
Decided | October 20 1980 |
Citations | 628 F.2d 467 (5th Cir. 1980) 80-2 USTC (CCH) ¶ 9732 |
Holding | |
An "objective" (reasonableness) test is used to determine whether clothes worn at work were adaptable to general usage and therefore not deductible. | |
Court membership | |
Judges sitting | Robert A. Ainsworth Jr., Reynaldo Guerra Garza, Samuel D. Johnson Jr. |
Case opinions | |
Majority | Johnson, joined by Ainsworth, Garza |
Laws applied | |
Internal Revenue Code Section 162(a) |
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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.