| Federal Tort Claims Act - Discretionary Function Exception |
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| The Federal Tort Claims Act (FTCA) bars claims that are based on the performance or failure to perform a discretionary function or duty of a federal agency or federal government employee, even if there is an abuse of discretion. According to this "discretionary function exception," a personal injury action cannot be filed under the FTCA if the employee's negligence arises from a discretionary function or the execution of a statute or regulation.More... |
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| TAX CONSEQUENCES TO A PAYOR FOR 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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| Negligent Misrepresentation |
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| Society recognizes a standard of business ethics that demands that factual representations be made carefully and honestly. A "representation" may consist of words or conduct. If a person makes a misrepresentation to another in business, it may give rise to liability on his part, even if he did not know that he was making a misrepresentation.More... |
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| Defamation of the Plaintiff |
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| A lawsuit for defamation has the following basic elements: (1) making a false statement (2) about a person (3) to others, and (4) actual damages (if the harm to the person is not apparent). There is a fifth element when the person is a public official or public figure. More... |
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| TORT LIABILITY OF MUNCIPALITIES |
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| When a municipality is acting within its governmental capacity or is performing a governmental function, such as providing water or utility services, it is generally not liable for negligence with regard to the governmental function. However, if the municipality is acting is a proprietary manner, that is, when it owns or maintains real or personal property, the municipality may be liable for the negligence of its representatives, agents, and employees.More... |
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