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PEVSNER v. C. I. R.

No. 80-1096 Summary Calendar.

628 F.2d 467 (1980)

Barry D. and Sandra J. PEVSNER, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

October 20, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., Daniel F. Ross, Atty., John A. Dudeck, Jr., Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellant.

Samuel R. Miller, Dallas, Tex., for petitioners-appellees.

Before AINSWORTH, GARZA and SAM D. JOHNSON, Circuit Judges.

SAM D. JOHNSON, Circuit Judge:

This is an appeal by the Commissioner of Internal Revenue from a decision of the United States Tax Court. The tax court upheld taxpayer's business expense deduction for clothing expenditures in the amount of $1,621.91 for the taxable year 1975.1 We reverse.

Since June 1973 Sandra J. Pevsner, taxpayer,2 has been employed as the manager of the Sakowitz Yves St. Laurent Rive...

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