The author examines the admissibility of evidence showing the effect of the exemption from federal income tax on damage awards for lost earnings. He includes a procedure for incorporating income tax considerations into the calculation of the present value of an inflation-adjusted, lost earnings award. Also analyzed, under both federal and Florida law, is the propriety of a jury instruction that no part of a lost earnings award is subject to federal income tax.
Raymond T. Elligett Jr.,
Income Tax Considerations in Florida Personal Injury Actions,
36 U. Miami L. Rev.
Available at: http://repository.law.miami.edu/umlr/vol36/iss4/5