Court Opinion

ID: 9562673
Source: CourtListenerOpinion
Date Created: 2023-08-21 18:32:36.754786+00
Date Added: 2024-06-11T09:17:28.815714
License: Public Domain

OPALA, Justice,
concurring.
Although I concur in today’s judgment and in the court’s pronouncement, I would add to the text of the opinion that in trials conducted after the mandate herein shall have been issued the jury shall be informed that personal injury awards are exempt from taxable income. In the federal court system an instruction so charging the trier of fact is mandated by case law. Norfolk & Western Railway v. Liepelt, 444 U.S. 490, 100 S.Ct. 755, 62 L.Ed.2d 689 [1980] and Gulf Offshore Co. v. Mobil Oil Corp., 453 U.S. 473, 101 S.Ct. 2870, 69 L.Ed.2d 784 [1981]. The federal rule is gaining state-court approbation.1 We should adopt it because it “furthers strong ... policies of fairness and efficiency in litigation ...” of personal injury claims.2

. Stowell v. Simpson, 470 A.2d 1176 [Vt.1983], and annot. in 16 A.L.R.4th 589-621; see, Vaughan, Tax Issues of Personal Injury and Wrongful Death Awards, 19 Tulsa L.J. 702, 714 [1984].

. The so-called Liepelt instruction, simple and brief, states; "[Y]our award will not be subject to any income taxes, and you should not consider such taxes in fixing the amount of your award.” Liepelt, at 444 U.S. 492, 100 S.Ct. at 756.