Personal Injury Newsletter Liability of Pilots   In almost every aircraft accident, whether the accident involves a commercial aircraft or a private aircraft, one of the first considerations is whether the pilot's negligence was the cause of the accident. A pilot who is in command of an aircraft is the person who is responsible for the operation of the aircraft while it is in flight. The pilot is also responsible for the safety of the aircraft. More...   Trade Libel   If a defendant publishes false statements that injure or disparage a plaintiff's business, he may be liable for trade libel. Trade libel is different from libel because trade libel only applies to a plaintiff's property, whereas libel applies to a plaintiff's reputation. More...   Causing a Spouse to Separate from or to Refuse to Return to Another Spouse   Under the common law, there existed a tort for causing a spouse to separate from or to refuse to return to another spouse. Although most states have enacted statutes that have abolished the tort, there are a few states in which a spouse may bring an action against a third party for the tort. More...   Hedonic Damages   In the context of personal injury law, "hedonic damages" are damages to compensate a plaintiff for "loss of enjoyment of life," i.e., a diminished ability to enjoy the day-to-day pleasures of life. More...   Tax Consequences to a Payor of a Damages Award   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. More...