Pevsner v. Commissioner
Overview
 
Pevsner v. Commissioner, 628 F.2d 467 (5th Cir.1980) is a United States federal income tax
Taxation in the United States
The United States is a federal republic with autonomous state and local governments. Taxes are imposed in the United States at each of these levels. These include taxes on income, property, sales, imports, payroll, estates and gifts, as well as various fees.Taxes are imposed on net income of...

 case before the Fifth Circuit
United States Court of Appeals for the Fifth Circuit
The United States Court of Appeals for the Fifth Circuit is a federal court with appellate jurisdiction over the district courts in the following districts:* Eastern District of Louisiana* Middle District of Louisiana...

. 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.

Sandra J.
Quotations

Only in America.

I can't believe that having said what I said was interpreted as having been what I said when I said it, because I said it where I said it, when I said it, and who I said it to.

I can't believe what I said about myself. What I said in my own private conversations with myself to an ESPN producer are my business, and I had no business saying them to someone else.

If a bullfrog had wings it wouldn't bump his behind every time he hopped.

Martin Luther King took us to the mountain top: I want to take us to the bank.

Thank god for money.

 
x
OK