Hoyal v. Pioneer Sand Co., Inc.

In this original proceeding pursuant to C.A.R. 21, we consider whether evidence concerning a decedent's future income tax liability is admissible for purposes of calculating the net pecuniary loss to a plaintiff in a wrongful death suit brought pursuant to Colorado's Wrongful Death Act ("the WDA"), sections 18-21-201 to -204, CRS. (2007). The defendant in the trial court, Pioneer Sand Company, Inc. ("Pioneer Sand"), brought this original proceeding and argues that the future income tax liability of the decedent in this matter, Arbuth Jay Hoyal ("decedent husband"), should be taken into…