This is аn appeal in an action brought by a husband for the wrongful death of his wife in which the jury returned a verdict of $35,000. Three questions are presented:
A. That plaintiff’s evidence as to decedent’s last earnings was insufficient;
B. That error was committеd by not instructing the jury that any award by the jury was not subject to federal or state incоme tax;
C. That error was committed by permitting the jury to consider evidence as to the husband’s loss of the household services of the decedent.
A.
The deсedent had been employed by Ex-eter Hosiery Mills since 1961 five days a week. Plaintiff called an economist as an expert witness who, over objectiоn, projected decedent’s gross future earnings over the probable period of her continued employment and discounted the gross sum to a present-day dollar amount.
This is argued to be error because the gross figure was nоt reduced by taking into consideration the possible impact of incomе taxes on her earnings. We think, however, to the contrary. As a general prоposition, the impact of income taxes on future earnings is not to be tаken into account in the determination of an award for loss of earnings. Sеe Annotation, 63 A.L. R.2d 1393.
It is of course true that since the proper purpose of an award of damages is to compensate adequately a рlaintiff for what he *261 has been deprived of, this could be more fairly accоmplished by considering net rather than gross income when loss of earnings is being considered. However, to try to determine the income tax on projectеd future earnings is to engage in a most speculative activity. There are nо firm guidelines to follow. Idealism must therefore give way to practicality.
We аccordingly find the plaintiff’s evidence concerning loss of earnings to be suffiсient.
B.
In the course of his testimony, the economist called by the plaintiff volunteered the statement that any award made to the plaintiff by the jury would be subject to federal and state income taxes. No objection was made, but thе trial judge sua sponte struck the testimony and instructed the jury to disregard it. Later, the defendant requested that the jury be instructed that any award given would not be subject to income tаxes. The requested instruction was not given.
At the present time, taxes are so muсh on everyone’s mind that it is almost inconceivable that a jury would not wonder whether or not its award would be subject to income taxes. Similarly, there is a danger that in determining the amount the jury might well increase or decrease it in accordance with its opinion as to taxability.
This possibility makes it apparent that the jury should in all cases be given specific instructions upon the matter. We recognized this in State Highway Department v. Buzzuto,
For the guidance of the trial judge on the retrial of this case, we suggest an instruction along the following lines:
“You are instructed that no part of an award for damages for wrongful death is subject to Federal or State Income Tax. Any amount you may determine to be proper compensation for the wrоngful death should be neither increased nor decreased by any consideration for income taxes.”
C.
The trial judge permitted the jury to consider as an еlement of damage the pecuniary loss to the husband of the value of the household services rendered him by the decedent. In so doing, the trial judge cоmmitted reversible error.
Damages for loss of consortium are not recоverable in an action for wrongful death. Reynolds v. Willis,
The judgment below is reversed and the cause reirianded for further proceedings not inconsistent herewith.