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Taxation

Pepperdine University

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Uncle Sam And The Partitioning Punitive Problem: A Federal Split-Recovery Statute Or A Federal Tax?, Skyler M. Sanders Apr 2013

Uncle Sam And The Partitioning Punitive Problem: A Federal Split-Recovery Statute Or A Federal Tax?, Skyler M. Sanders

Pepperdine Law Review

It is no secret that the doctrine of punitive damages has had a storied past in American jurisprudence, yet it has remained an integral part of both federal and state courts throughout the country. Most, if not all, attempts to restrict punitive damage awards have failed due to the over-inclusive or under-inclusive nature of the remedial measures; however, split-recovery statutes—another punitive damage regulatory tool—have been touted as striking a proper balance between limiting plaintiff windfalls while still punishing and deterring defendants. Even so, such statutes have been meet with vigorous constitutional criticism and fail to curtail punitive damage awards for …