Pevsner v. Commissioner

628 F.2d 467 (5th Cir. 1980)

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Nature of the Case

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Facts

Pevsner (P) was employed as the manager of an upscale boutique in Dallas, Texas. As manager, P was expected to wear YSL clothes to work for obvious reasons. P purchased the clothes at an employee’s discount and in 1975 bought four blouses, three skirts, one pair of slacks, one trench coat, two sweaters, one jacket, one tunic, five scarves, six belts, two pairs of shoes, and four necklaces. P spent $1,381.91 and also another $240 for maintenance of the items. P was not a normal purchaser of these types of clothes. Her husband was partially disabled from a severe heart attack in 1971, and she led a very simple life. P did not wear the clothes away from work because she felt they were too expensive for her simple everyday life and she wanted to make them last longer. P did admit at trial that a number of the items were things that she could have easily worn off work. P claimed only $990 on her return but in the Tax Court claimed the full $1,381.91 and the $240 cost of maintenance. The Court agreed with P and reasoned that the apparel was not suitable for P’s private life.