Income Tax Considerations in Florida Personal Injury Actions

Authors

Raymond T. Elligett Jr.

Abstract

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.

Recommended Citation

Raymond T. Elligett Jr., Income Tax Considerations in Florida Personal Injury Actions, 36 U. Mia. L. Rev. 643 (1982)
Available at: https://repository.law.miami.edu/umlr/vol36/iss4/5