Norfolk & Western Railway Co. v. Liepelt

In cases arising under the Federal Employers’ Liability Act,1 most trial judges refuse to allow the jury to receive evidence *491or instruction concerning the impact of federal income taxes on the amount of damages to be awarded. Because the prevailing practice developed at a time when federal taxes were relatively insignificant, and because some courts are now •following a different practice, we decided to answer the two questions presented by the certiorari petition in this wrongful-death action: (1) whether it was error to exclude evidence of the income taxes payable on the decedent’s past and…