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Brief NotesTattooing of Minors ControlledAct 36, signed into law May 21, 2004, amends the Crimes Code and creates an offense by one who tattoos any person under 18 years of age without the consent and presence of the parent or guardian. Parenthetically (and in typical legislative practice), the same law outlaws greyhound racing. IRS Clarifies Tax Status Receipts, whether by settlement or verdict, in personal injury cases are not generally taxable. But in Publication 4345, the IRS in June itemized some exceptions to be noted. Interestingly, Rule 238 delay damages, punitive damages and settlements of bad faith claims are generally taxable. To qualify for tax-free treatment, the suit must be based on tort or tort-type rights and the damages must flow from personal injury or sickness. Thus, a recovery under the Age Discrimination Statute or a breach of contract action would be income taxable. Prompt Payment Required New provision 229.1 in the Pa. Rules of Civil Procedure requires prompt payment under a settlement agreement within 20 days of receipt of an executed release by defendant or his insurance carrier. Sanctions for failure may include added interest, attorney's fees for enforcement, or invalidation of the settlement agreement. This provision will not apply where the parties waive it or may be extended where court approval of a settlement is required, as for a minor. Sperm Donor Must Pay Child Support The Superior Court of Pennsylvania in July 2004 decided a difficult child support issue. An unmarried couple agreed to an in vitro fertilization conception, on condition of anonymity, no parental rights, and freedom from child support for the father. Five years later, the mother sued the father for child support. Despite the valid contract between the parents, the Court ruled they could not bargain away the legal right of support for a child. This is a case of first impression in Pennsylvania both because it extends this rule to a case where the release from liability predated the pregnancy, but also because of the use of artificial insemination for conception. |
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