Damages In Maryland Injury Cases

Maryland Injury Attorney, Maryland Personal Injury Attorneys, Maryland Personal Injury Lawyers, Maryland Personal Injury Attorney, Maryland Personal Injury Lawyer, Accident Baltimore

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DAMAGES

Personal injury damages in Maryland are broken down into Special (economic) and General (non economic) damages. Special Damages include, but are not limited to: Medical Expenses (past, present and future); Travel Cost; Lost Wages (past, present and future); Lost Earning Capacity; Loss of Vocation; and Loss of Services. General Damages include but are not limited to: Pain and Suffering; Disfigurement; Loss Capacity to Enjoy Life, Pre-Impact Freight and Loss of Consortium.

Damages must be proven by a preponderance of the evidence (more likely then not the damage occurred). The jury can consider pre-injury health and post injury health as well as permanent conditions, pain and suffering and impact on activities.

Damages Are Outlined As Follows:

The Tax Liability of Personal Injury Damages

IRC §104 (a) (2) provides that "gross income does not include the amount of any damages (other than punitive damages) received (weather by suit or agreement and whether as lump sum or as periodic payments) on account of personal physical injuries or physical sickness."

The Supreme Court of the United States summarized the requirements of §104 (a) (2) as follows:

First, the taxpayer must demonstrate that the underlying cause of action giving rise to the recovery is "based upon tort or tort type rights"; and second, the taxpayer must show that the damages were received "on account of personal injuries or sickness." Amos v. Commissioner of Internal Revenue

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This site was last updated 06/16/09