Pevsner v. Commissioner
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.
primaryTopic
Pevsner v. Commissioner
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.
has abstract
Pevsner v. Commissioner, 628 F ...... g the clothes outside of work.
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Wikipage page ID
14,429,347
Wikipage revision ID
743,420,636
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Pevsner v. Commissioner, 628 F ...... g the clothes outside of work.
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Pevsner v. Commissioner
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