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.