| Comparative Negligence vs. Contributory Negligence |
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| Under the legal doctrine of comparative negligence, when both the plaintiff and the defendant are guilty of negligence, the plaintiff's damage award will be reduced by the amount of his responsibility for the accident. For example, a motorcycle rider collides with a truck driver at an intersection. More... |
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| Liability of a Cruise Ship for Emotional Distress Claims |
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| Under the Coast Guard Authorization Act of 1996, cruise ships may use ticket contracts to disclaim liability for emotional distress, mental suffering, and psychological injury claims by passengers. More... |
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| Criminal Conversation with a Spouse |
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| Under the common law, there was a tort for criminal conversation with a spouse. Although most states have enacted statutes that abolished the tort, there are a few states in which a spouse may bring an action against a third party for the tort.More... |
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| The Federal Employers' Liability Act |
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| The Federal Employers' Liability Act (FELA) is an act that deals with a railroad carrier's liability to its employees for industrial accidents. If the carrier is engaged in interstate or foreign commerce, the carrier will be liable for its employees' injuries or death. However, the carrier is only liable for injuries or death that result from the negligence of the carrier's officers, agents, or employees or from a defect in the carrier's cars, engines, tracks, or machinery.
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| Tax Consequences to a Payor of a Damages Award |
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| When a defendant has been ordered to pay a plaintiff damages in a tort action or has agreed to pay damages to the plaintiff under a settlement agreement, the damages that are paid by the defendant are generally treated for tax purposes as any other expenses that are paid by the defendant. The damages will generally be deductible if they are paid by the defendant directly and are not paid by the defendant's insurance company. The damages will generally be considered to be an ordinary business expense unless they relate to a capital asset and are considered to be a capital expenditure. Capital expenditures are not deductible. They can only be added to the defendant's basis for the capital asset.
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