| Taxation of Business Injury Awards |
| Although personal injury awards or damages that are paid for a plaintiff's personal physical injuries and physical sickness are generally not taxable, business injury awards generally are taxable. Business injury awards include damages for lost profits, capital assets, or goodwill.More... |
| Taxation of Personal Injury Awards |
| In accordance with Section 104 of the Internal Revenue Code, a taxpayer's gross income does not include any damages that are received on account of personal physical injuries or physical sickness. It does not matter whether the damages have been obtained by a court order or through a negotiated settlement. It also does not matter whether the damages are paid in a lump sum or in accordance with a structured settlement that provides for periodic payments. Therefore, any monetary payments to a plaintiff for the plaintiff's physical injuries are not taxable to the plaintiff.More... |
| Tort Action for Interference with a Right to Vote or to Hold Office |
| Under the common law, a person commits a tort when he or she intentionally deprives another person of his or her right to vote or of his or her right to hold office. A person also commits a tort when he or she seriously interferes with the other person's right to vote or to hold office. A person who commits this tort is liable to the other person for damages. More... |
| The Tort Definition Debate |
| Apart from legislation granting a right to sue for a specific harm, personal injury law generally consists of tort law and the civil procedure for enforcing it. Although tort law is a major kind of law, among many legal scholars there is no generally agreed definition of the word "tort." This article discusses the tort definition debate.More... |
| Res Ipsa Loquitur |
| In a personal injury action, a plaintiff usually must prove that a defendant was negligent and that the defendant's negligence caused the plaintiff's injuries. However, in some cases, there is no direct evidence of negligence. For example, spectators are watching a basketball game in a high school gymnasium.More... |

