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American Society of Legal Advocates - Top 100 - 2015

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AVVO Clients' Choice Personal Injury Lawyer

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American Society of Legal Advocates - Top 100 - 2017

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Best Attorneys in America - Life Charter Member

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Amos v. Comm'r of Internal Revenue

Personal Injury News Items

Confidentiality provisions in settlement documents are one way that wrongdoers help to hide their conduct from further responsibility. But there are other problems with such confidentiality provisions that should also cause litigants to reject them. One such problem is that a confidentiality provision may give rise to negative tax consequences. In 2003 the U.S. Tax Court ruled that $80,000 of a $200,000 settlement for Eugene Amos was actually for confidentiality (rather than injuries) and was therefore taxable. Eugene Amos, Jr. v. Commissioner of Internal Revenue, U.S. Tax Court Docket No. 13391-01 (Dec 1, 2003). As a result of this decision, Mr. Amos was required to pay income taxes on $80,000 of the funds received from the wrongdoer (Dennis Rodman).


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Accident Lawyer Hawaii

William H. Lawson, Esq. and
Amy L. Woodward, Esq.

Century Square
1188 Bishop St. Suite 2902
Honolulu, HI 96813

New client hotline:
(808) 524-5300

Pearl City, Aiea and Waipahu:
(808) 671-7600

Main business phone:
(808) 528-2525

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In Bristol-Myers Squibb Co. v. Superior Court of California, No. 16-466 (June 19, 2017), the U.S. Supreme Court held that a state court does not generally have specific personal jurisdiction to entertain class-action claims by non-resident plaintiffs against a company headquartered outside of the forum state (here Bristol-Myers Squibb was not based in California). In future class action claims against nationwide corporate defendants, it appears that the U.S. Supreme Court is generally requiring piecemeal litigation in each state where a plaintiff was injured, instead of allowing for a single consolidated class action in a single state court lawsuit.

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