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''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. == Facts == Sandra J. Pevsner was a manager of the Yves Saint Laurent (YSL) boutique in Dallas, Texas. She was required by her employer to wear YSL clothing while at work and at work-related fashion shows and luncheons. She spent $1,381.91 on YSL clothing (at a discount) to meet these requirements, and subsequently deducted that amount from her 1975 federal income tax return as an ordinary and necessary business expense. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Pevsner v. Commissioner」の詳細全文を読む スポンサード リンク
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