Pevsner v. Commissioner
id:
pevsner-v-commissioner-265-2946261
title:
Pevsner v. Commissioner
text:
Pevsner v. Commissioner, 628 F.2d 467 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 person
brand slug:
wiki
category slug:
encyclopedia
description:
Fifth Circuit Court of Appeals case regarding taxation
original url:
https://en.wikipedia.org/wiki/Pevsner_v._Commissioner
date created:
date modified:
2024-04-25T18:29:32Z
main entity:
{"identifier":"Q7179534","url":"https://www.wikidata.org/entity/Q7179534"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/ef/Seal_of_the_United_States_Court_of_Appeals_for_the_Fifth_Circuit.svg","width":512,"height":512}
fields total:
13
integrity:
15