12 Cited authorities

  1. Oden v. Chemung County Industrial Development Agency

    87 N.Y.2d 81 (N.Y. 1995)   Cited 124 times   1 Legal Analyses
    Holding that, to apply an offset pursuant to section 4545, a correspondence must be shown between the collateral source payment and the item of pecuniary loss to be replaced
  2. Bryant v. New York City Health & Hosps. Corp.

    93 N.Y.2d 592 (N.Y. 1999)   Cited 80 times
    Holding that the proper basis for determining the amount of annual payments is the future, not present, value of a future damages award; reducing a future damages award to its present value, and requiring payment of that discounted award in future installments does not assure that the plaintiff will recover the full amount of future damages.
  3. Gonzalez v. Iocovello

    93 N.Y.2d 539 (N.Y. 1999)   Cited 76 times
    Holding that Vehicle and Traffic Law § 1104(e) could serve as a predicate for liability because it did not absolve operators of emergency vehicles of liability for “reckless disregard for the safety of others”
  4. Terranova v. Transit

    49 A.D.3d 10 (N.Y. App. Div. 2007)   Cited 46 times
    In Terranova, the defendant's negligence consisted of permitting grease to build up on a pump room floor (49 AD3d at 18).
  5. Iazzetti v. City of New York

    94 N.Y.2d 183 (N.Y. 1999)   Cited 25 times
    In Iazzetti v. The City of New York, 94 NY2d 183 (1999), the Court of Appeals determined that CPLR 4545(b) governed collateral source reductions in personal injury and wrongful death actions brought by public employees against employers.
  6. Walsh v. Scoppetta

    2011 N.Y. Slip Op. 9160 (N.Y. 2011)   Cited 12 times

    2011-12-20 In the Matter of Robert WALSH, Appellant, v. Nicholas SCOPPETTA, as Fire Commissioner of the City of New York and as Chairman of the Board of Trustees of the New York City Fire Department, Article 1–B Pension Fund, et al., Respondents. Ungaro & Cifuni, New York City (Nicholas G. Cifuni and Robert A. Ungaro of counsel), for appellant. Michael A. Cardozo, Corporation Counsel, New York City (Paul T. Rephen and Leonard Koerner of counsel), for respondents. Ungaro & Cifuni, New York City (Nicholas

  7. In Matter of Seiferheld v. Kelly

    948 N.E.2d 1285 (N.Y. 2011)   Cited 5 times

    No. 84. Argued March 24, 2011. Decided April 28, 2011. APPEAL, by permission of the Appellate Division of the Supreme Court in the First Judicial Department, from an order of that Court, entered February 11, 2010. The Appellate Division (1) reversed, on the law, an order and judgment (one paper) of the Supreme Court, New York County (Lottie E. Wilkins, J; op 22 Misc 3d 1132[A], 2008 NY Slip Op 52670[U]), entered in a proceeding pursuant to CPLR article 78, which had denied a petition to annul a determination

  8. Gonzalez v. Iocovello

    249 A.D.2d 143 (N.Y. App. Div. 1998)   Cited 12 times
    In Iocovello, we held that the City of New York was not entitled to an offset under CPLR 4545 against a former police officer's lost earnings awards based on his accident disability pension because "the City failed to demonstrate with reasonable certainty that the accident retirement benefits at issue will replace those awards" (249 A.D.2d at 144).
  9. Iazzetti v. City of New York

    256 A.D.2d 140 (N.Y. App. Div. 1998)   Cited 1 times

    December 15, 1998 Appeal from the Supreme Court, New York County (Eugene Nardelli, J., at trial; Walter Tolub, J., on CPLR 4545 [c] motion). We agree with the IAS Court's factual findings that the jury's awards for future lost earnings and future lost pension benefits correspond to and are replaced by plaintiffs accident disability retirement pension, which provides three-fourths salary benefits tax free, commenced when plaintiff was removed from the City payroll as a sanitation worker, and will

  10. Matter of Ryan v. City of New York

    228 N.Y. 16 (N.Y. 1920)   Cited 30 times
    In Ryan, the court held that a patrolman did not become a turnkey because he performed work similar to that performed by turnkeys.
  11. Section 104 - Compensation for injuries or sickness

    26 U.S.C. § 104   Cited 857 times   22 Legal Analyses
    Exempting from taxation a settlement payment based on personal physical injuries or physical sickness
  12. Section 1.104-1 - Compensation for injuries or sickness

    26 C.F.R. § 1.104-1   Cited 76 times

    (a)In general. Section 104(a) provides an exclusion from gross income with respect to certain amounts described in paragraphs (b), (c), (d) and (e) of this section, which are received for personal injuries or sickness, except to the extent that such amounts are attributable to (but not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year. See section 213 and the regulations thereunder. (b)Amounts received under workmen's compensation