Norfolk & Western Railway v. Liepelt
Supreme Court of the United States
444 U.S. 490 (1980)
Relevant factsFree
A railway fireman was killed in a collision caused by Norfolk & Western's (defendant's) negligence, and his estate's administratrix (plaintiff) sued under the Federal Employers' Liability Act (FELA); competing experts valued his lost income and services differently depending on whether expected income taxes were deducted. The trial court refused the railway's requested instruction that any jury award would not be subject to income tax, and the jury awarded $775,000; the railway appealed both the tax-deduction and jury-instruction issues.
IssueFree
Whether, under FELA, a plaintiff's lost wages must be reduced by the amount the decedent would have paid in income tax.