Taxing times for plaintiffs; under obscure provisions of wage law, IRS takes share of punitive and emotional distress awards

Article Abstract:

One of the provisions of the Small Business Job Protection Act of 1996 is the taxation of damages not resulting from a physical injury, with the law affecting awards received after it is signed. Soon the US Supreme Court will hear a pending case and will rule on whether punitive damages paid before the new law took effect can be taxed. Plaintiffs are not likely to give up asking for punitives because of this law, and lawyers will still be interested in them since their legal fees are based on the total pre-tax award.

Taxation, Exemplary damages, Punitive damages

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When detentions fail; fearful teachers try suing disruptive and violent students

Article Abstract:

Teachers are filing a growing number of civil suits to deal with violent students and to focus public attention on the problem. Opinion differs on whether such suits have a deterrent effect. Another method of dealing with school violence advocated by some teacher unions and school safety organizations is 'zero tolerance' laws requiring student suspension or expulsion for violence and laws making violence against school personnel a felony.

Laws, regulations and rules, Crimes against, Teachers, Teacher-student relationships, Teacher-student relations

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