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Pevsner V. Commissioner
''Pevsner v. Commissioner'', 628 F.2d 467 (5th Cir. 1980) is a United States federal income tax case before the Fifth Circuit. It dealt with the issue of whether clothes purchased solely for use at work could be treated as a business expense deduction on a taxpayer's return. HELD: *An "objective" (reasonableness) test is used to determine whether clothes worn at work were adaptable to general usage and therefore not deductible. **The clothes in this case were adaptable to general usage, regardless of taxpayer's personal preference against wearing the clothes outside of work. Facts Sandra J. Pevsner was a manager of the Yves Saint Laurent (YSL) boutique in Dallas, Texas. She was required by her employer to wear YSL clothing while at work and at work-related fashion shows and luncheons. She spent $1,381.91 on YSL clothing (at a discount) to meet these requirements, and subsequently deducted that amount from her 1975 federal income tax return as an ordinary and necessary busine ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Fifth Circuit
The United States Court of Appeals for the Fifth Circuit (in case citations, 5th Cir.) is a federal court with appellate jurisdiction over the district courts in the following federal judicial districts: * Eastern District of Louisiana * Middle District of Louisiana * Western District of Louisiana * Northern District of Mississippi * Southern District of Mississippi * Eastern District of Texas * Northern District of Texas * Southern District of Texas * Western District of Texas The Fifth Circuit has 17 active judgeships, and is headquartered at the John Minor Wisdom United States Court of Appeals Building in New Orleans, Louisiana, with the clerk's office located at the F. Edward Hebert Federal Building in New Orleans. Originally, the Fifth Circuit also included the federal district courts in Alabama, Georgia, and Florida. In 1981, the district courts for those states were transferred to the newly created U.S. Court of Appeals for the Eleventh Circuit. History of th ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Yves Saint Laurent (brand)
Yves Saint Laurent SAS (; ; ; ), also known as Saint Laurent and YSL, is a French high-end luxury fashion house founded in 1962 by Yves Saint Laurent and his partner, Pierre Bergé. The company specializes in '' haute couture'', ready-to-wear, leather accessories, and footwear. Its cosmetics line, YSL Beauty, is owned by L'Oréal. History The eponymous brand was established in 1962 by designer Yves Saint Laurent and his partner, Pierre Bergé. The brand's logos were designed in 1963 by A. M. Cassandre. During the 1960s and 1970s, YSL popularized the beatnik look, safari jackets, tight pants, and thigh-high boots. In 1966, YSL debuted '' Le Smoking'', a tuxedo suit for women. In an attempt to democratize fashion, YSL began producing ready-to-wear in 1966, with its launch of ''Rive Gauche,'' and is considered to be the first to popularize the concept. YSL's designs often featured designs influenced from traditional Chinese clothing, as well as themes from Pop Art, ''Balle ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1980 In United States Case Law
__NOTOC__ Year 198 (CXCVIII) was a common year starting on Sunday (link will display the full calendar) of the Julian calendar. At the time, it was known as the Year of the Consulship of Sergius and Gallus (or, less frequently, year 951 ''Ab urbe condita''). The denomination 198 for this year has been used since the early medieval period, when the Anno Domini calendar era became the prevalent method in Europe for naming years. Events By place Roman Empire *January 28 **Publius Septimius Geta, son of Septimius Severus, receives the title of Caesar. **Caracalla, son of Septimius Severus, is given the title of Augustus. China *Winter – Battle of Xiapi: The allied armies led by Cao Cao and Liu Bei defeat Lü Bu; afterward Cao Cao has him executed. By topic Religion * Marcus I succeeds Olympianus as Patriarch of Constantinople (until 211). Births * Lu Kai (or Jingfeng), Chinese official and general (d. 269) * Quan Cong, Chinese general and advisor (d. 2 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Taxation And Revenue Case Law
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * ''United!'', a soap opera that aired on BBC One from 1965-19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Court Of Appeals For The Fifth Circuit Cases
United may refer to: Places * United, Pennsylvania, an unincorporated community * United, West Virginia, an unincorporated community Arts and entertainment Films * ''United'' (2003 film), a Norwegian film * ''United'' (2011 film), a BBC Two film Literature * ''United!'' (novel), a 1973 children's novel by Michael Hardcastle Music * United (band), Japanese thrash metal band formed in 1981 Albums * ''United'' (Commodores album), 1986 * ''United'' (Dream Evil album), 2006 * ''United'' (Marvin Gaye and Tammi Terrell album), 1967 * ''United'' (Marian Gold album), 1996 * ''United'' (Phoenix album), 2000 * ''United'' (Woody Shaw album), 1981 Songs * "United" (Judas Priest song), 1980 * "United" (Prince Ital Joe and Marky Mark song), 1994 * "United" (Robbie Williams song), 2000 * "United", a song by Danish duo Nik & Jay featuring Lisa Rowe Television * ''United'' (TV series), a 1990 BBC Two documentary series * '' United!'', a soap opera that aired on BBC One from 19 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Benaglia V
Renato Benaglia (24 March 1938 – 1 February 2023) was an Italian football player and coach. He played for seven seasons (151 games, 7 goals) in the for , and |
Tax Code
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner (non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Dallas, Texas
Dallas () is the third largest city in Texas and the largest city in the Dallas–Fort Worth metroplex, the fourth-largest metropolitan area in the United States at 7.5 million people. It is the largest city in and seat of Dallas County with portions extending into Collin, Denton, Kaufman and Rockwall counties. With a 2020 census population of 1,304,379, it is the ninth most-populous city in the U.S. and the third-largest in Texas after Houston and San Antonio. Located in the North Texas region, the city of Dallas is the main core of the largest metropolitan area in the Southern United States and the largest inland metropolitan area in the U.S. that lacks any navigable link to the sea. The cities of Dallas and nearby Fort Worth were initially developed due to the construction of major railroad lines through the area allowing access to cotton, cattle and later oil in North and East Texas. The construction of the Interstate Highway System reinforced Dallas's ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Reporter
The ''Federal Reporter'' () is a case law reporter in the United States that is published by West Publishing and a part of the National Reporter System. It begins with cases decided in 1880; pre-1880 cases were later retroactively compiled by West Publishing into a separate reporter, ''Federal Cases''. The fourth and current ''Federal Reporter'' series publishes court decision, decisions of the United States courts of appeals and the United States Court of Federal Claims; prior series had varying scopes that covered decisions of other federal courts as well. Though the ''Federal Reporter'' is an unofficial reporter and West is a private company that does not have a legal monopoly over the court opinions it publishes, it has so dominated the industry in the United States that legal professionals, including judges, uniformly case citation, cite to the ''Federal Reporter'' for included decisions. Approximately 30 new volumes are published each year. Distinctions The ''Federal Repor ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Yves Saint-Laurent (brand)
Yves Saint Laurent SAS (; ; ; ), also known as Saint Laurent and YSL, is a French high-end luxury fashion house founded in 1962 by Yves Saint Laurent and his partner, Pierre Bergé. The company specializes in '' haute couture'', ready-to-wear, leather accessories, and footwear. Its cosmetics line, YSL Beauty, is owned by L'Oréal. History The eponymous brand was established in 1962 by designer Yves Saint Laurent and his partner, Pierre Bergé. The brand's logos were designed in 1963 by A. M. Cassandre. During the 1960s and 1970s, YSL popularized the beatnik look, safari jackets, tight pants, and thigh-high boots. In 1966, YSL debuted '' Le Smoking'', a tuxedo suit for women. In an attempt to democratize fashion, YSL began producing ready-to-wear in 1966, with its launch of ''Rive Gauche,'' and is considered to be the first to popularize the concept. YSL's designs often featured designs influenced from traditional Chinese clothing, as well as themes from Pop Art, ''Ballet R ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In The United States
The United States of America has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees. In 2020, taxes collected by federal, state, and local governments amounted to 25.5% of GDP, below the OECD average of 33.5% of GDP. The United States had the seventh-lowest tax revenue-to-GDP ratio among OECD countries in 2020, with a higher ratio than Mexico, Colombia, Chile, Ireland, Costa Rica, and Turkey. Taxes fall much more heavily on labor income than on capital income. Divergent taxes and subsidies for different forms of income and spending can also constitute a form of indirect taxation of some activities over others. For example, individual spending on higher education can be said to be "taxed" at a high rate, compared to other forms of personal expenditure which are formally recognized as investments. Taxes are i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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