From our private database of 26,900+ case briefs...
Pevsner v. Commissioner
United States Court of Appeals for the Fifth Circuit
628 F.2d 467 (1980)
Sandra Pevsner (plaintiff) managed a boutique that sold expensive and fashionable women’s clothing. To help promote sales and the boutique’s image, the owner of the boutique required Pevsner to purchase and wear boutique clothing during work hours or work-related activities. The owner would have allowed Pevsner to wear the wardrobe at home. However, Pevsner believed that the wardrobe was not simple enough for her modest home lifestyle, and wore the wardrobe only for work. Pevsner deducted the costs of buying and maintaining the wardrobe as ordinary and necessary business expenses. The commissioner of internal revenue (commissioner) (defendant) denied the deduction on the grounds that the wardrobe was suitable for Pevsner’s personal use as well as for work. In federal tax court, Pevsner filed a petition challenging the commissioner’s determination. The tax court found for Pevsner. The commissioner appealed.
Rule of Law
Holding and Reasoning (Johnson, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 541,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 541,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 26,900 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.