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Full-Text Articles in Law

Tax Aspects Of Jury Valuation Of Future Earnings, John J. Kennett Jan 1957

Tax Aspects Of Jury Valuation Of Future Earnings, John J. Kennett

Cleveland State Law Review

Whether or not a jury should be instructed, in a personal injury case, that its verdict is exempt from federal income taxation, has been much discussed recently. A most practical element in this problem is the difference between "gross pay" and "take-home pay" in computing the present value of future earnings, when estimating damages. The real question presented by the topic concerns impairment, or deprivation, of future earning capacity. Some of the early English cases which I shall mention considered earnings lost between the time of injury and the time of trial, in addition to the impairment of future earning …


Jury Instructions On Tax Exemption In Personal Injury Cases, Edwin Knachel Jan 1957

Jury Instructions On Tax Exemption In Personal Injury Cases, Edwin Knachel

Cleveland State Law Review

The practical aspects of instructing a jury that the amount of its verdict in a personal injury case is exempt from federal income taxation, of course, relate to the trend of the times. Jury verdicts in personal injury cases throughout the United States have been increasing in amount due to the booming economy of our times and the inflation of the dollar.


Prepare Your Plaintiff For Direct Testimony, A.H. Dudnik Jan 1957

Prepare Your Plaintiff For Direct Testimony, A.H. Dudnik

Cleveland State Law Review

The purpose here is to project to the reader an appreciation of the vital importance of proper preparation of the plaintiff for trial. What is sought to be suggested is a "technique" which is adaptable to the abilities of every practitioner of law, and one which quite probably will be more instrumental in the successful culmination of his lawsuit than any other single factor in that lawsuit.


Appeasement Of Tort Claimants, S. Burns Weston Jan 1957

Appeasement Of Tort Claimants, S. Burns Weston

Cleveland State Law Review

Justice does not always mean that a case should be tried. By the same token, justice does not always mean that every case should be settled without trial. One of our difficulties is that too often there is more interest in the expedient settlement of differences between litigants than in a judicial determination of rights according to principles of law.