Taxation-Federal Commons^™

Federal Taxation, Robert G. Woodward

Mercer Law Review

The Fifth Circuit Court of Appeals decided over sixty cases during 1980 that involved federal tax issues. This survey article discusses the Fifth Circuit's federal tax decisions that were deemed the most significant to tax scholars and practitioners. These decisions are grouped according to their subject matter.

Taxpayers Stripped Of Clothing Deductions By An Objective Standard, Thomas Daniel Brannan

Mercer Law Review

In Pevsner v. Commissioner, the Fifth Circuit Court of Appeals held that the purchase price of expensive designer clothing was not deductible as an "ordinary and necessary" business expense of a boutique manager, even though the clothing was to be worn only at the boutique. With this holding, the court adopted an objective standard for determining adaptability of work clothing to general use.

Ms. Sandra Pevsner was the manager of a boutique that sold only women's clothes and accessories designed by Yves St. Laurent (YSL). The apparel was very expensive, and Pevsner was required by her employer to purchase …