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Income Tax Keyed to Graetz
Pevsner v. Commissioner
Citation:628 F.2d 467 (5th Cir. 1980)
Sandra J. Pevsner was the manager of the Sakowitz Yves St. Laurent Rive Gauche Boutique in Dallas, Texas, which sells the Yves St. Laurent (YSL) clothing brand. Pevsner was expected to wear YSL clothing while working at the boutique, and she would also wear the clothing brand while commuting to and from work, at fashion shows sponsored by the boutique, and at business luncheons where she represented the boutique. Pevsner testified that she would not ordinarily wear YSL clothing as it would be too expensive for her lifestyle, although she also admit at trial that a number of the articles were things she could have worn off the job.
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