Casenotes: Tort Law — Upon Request, Jurors in a Personal Injury Case Must Be Instructed That the Damages Awarded Are Not Subject to Federal and State Income Taxes. Blanchfield v. Dennis, 292 Md. 319, 438 A.2d 1330 (1982)

After noticing a problem with her vision, the patient entered a hospital where her physician administered tests.After release from the hospital, her physician informed her that she was suffering from terminal multiple myeloma and only had a short time to live.In an effort to retard the progress of the disease, the physician initiated chemotherapy treatment, which caused the patient to become so ill that she had to retire from her job.The physician discontinued the chemotherapy treatment after one month.Subsequently the patient sought a second medical opinion from the Sloan-Kettering Memorial Cancer Center in New York.There, after 20 days of laboratory tests, she was informed that she never had multiple myeloma and should never have been subjected to chemotherapy.Blanchfield v. Dennis, 292 Md.319, 321-22, 438 A.2d 1330, 1331-32 (1982).2. Federal law provides that gross income does not include "the amount of any damages received (whether by suit or agreement) on account of personal injuries or sickness."I.R.C. § 104 (a)(2) (1976).Maryland law states that "[tlhe taxable net income of an individual taxpayer of this State shall be that taxpayer's federal adjusted gross income as defined in the laws of the United States."MD.ANN.CODE art.81, § 280(a) (1980).3. The verdict was reduced to $400,000 through remittitur.Blanchfield v. Dennis, 292 Md.319, 320 n.1, 438 A.2d 1330, 1331 n.1 (1982).4. Blanchfield v. Dennis, 48 Md.App.325, 428 A.2d 80 (1981), afl'd, 292 Md.319, 438 A.2d 1330 (1982).5. Blanchfield v. Dennis, 292 Md.319, 438 A.2d 1330 (1982).6.The recent focus on the propriety of considering income tax in fixing damages in personal injury or death cases is probably attributable to the high level of income tax and the increase in damage verdicts occurring since the end of World War II.