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Little v. York County Earned Income Tax Bureau
481 A.2d 1194
Pa.
1985
Check Treatment

*3 CERCONE, WICKERSHAM, JJ. Before WIEAND CERCONE, Judge: case, E. Little appellee of trial in this Jeanne

At the time the phone and an years employee old forty-three wage her in York Her withheld company County. employer in no no that Little was dispute and there is every year tax wage her local tax. payment in the way delinquent H R Block engaging & Contrary previous practice to her returns, the offer of her accepted Little prepare tax tax Little year. friend to do her taxes with her for the 1978 to Red Spring in the middle of 1978 from Grove had moved a form the Lion District. She had not received School taxes, so, tele- finding her local filing mail for the *4 Earned Income County York phone appellant number information, she under tax phone Bureau in the book Tax (The described at trial as the Bureau. Bureau was called collection service for tax non-governmental, profit-making districts.) An employee and school municipalities certain and told her that phone her on the spoke with bureau She informed necessary Little the form. she would send that her fill one form and move she should out Little that entered on the back other should be from one district to the erroneously of the form. Little was told to return the form to the Bureau. she should completed actually What to Spring have done was send return also to Grove School Bureau, but, District. Little sent the return to the un- Little, to district not serviced Spring known Grove copy the Bureau and that district never received a of her So, Grove, to to Spring appeared return. Little be to file a tax required default of the local tax laws which her return, though even amount of tax monies had proper her employer. been withheld Then, in early April of Little was at home with her and some friends when she was arrested for failure to son go Magistrate her taxes. She was made to to Sam pay pleaded, Hill’s office. When she was asked how she she plea, although explained said she entered no she had to the constable at her home that all her taxes had withheld been returns filed. The her at Magistrate and set bond $500.00 and it required paid night cash bail in cash. on As neither Little or friends had that much cash them, County Little was committed to the Jail. Her brother lawyer lawyer retained a for her and the visited her at the the next That was the jail evening. day before Good Friday, holiday, a court and the informed lawyer get Monday. Little that he could not her released until evening, having spent Little was released on after Monday described her as out- days jail. experience five She for, rageous, something likely uncalled that was “more testified to denied her happen being to Russia.” She medication, space to share with allergy being made felonies, charged inadequate had with women who food, clothing sleeping quarters, by jail to mistreatment matrons, and to other were even- indignities. charges against dismissed her. tually the York Earned In- brought against County Little suit Tax Bureau in both contract and tort. The court come action, the contract cause of sustained the demurrer as to jury theory the case to the on a but submitted the Bureau. It instructed the representation part on the *5 caused the Bureau to decide whether they that were jury Little, Little herself acted or whether incarceration of the the Restate in course of events.1 Under unreasonably the § the that Torts, 2d, 905, jury the court instructed ment of jury damages Little for humiliation. could award they amount of of Little in the in favor returned verdict ($20,000.00) dam represented thousand $20,361.05. Twenty humiliation, attorney’s included for her ages $361.05 for judgment After denial of motions court costs. fees and trial, entered. judgment was and/or a new N.O.V. lower court erred argues Bureau that the appeal, the

On to Little failed its motions because refusing post-verdict County in the York Jail was her experience that prove Bureau; Little not that was caused proximately distress; and that for her mental damages entitled to We affirm. was excessive. verdict case to chain of causation this compares the Appellant the Restatement contraption. It cites Goldberg a Rube it that when Torts, 2d, 435(2) states essentially that harm that the highly extraordinary the court to appears that, conduct, it is caused actor’s should have been asserts Appellant of the harm. legal not the cause then judge ignored that the trial that events and unforeseeable

“separate, independent notice receive the first class mail fail to plaintiff would requisite filed the that she had not Spring from Grove letter at pick up not the certified return, that would she notice, and containing important the same the Post Office either. pick up to it family in her had time no one that set said to have been hardly can be These events appellant’s consequences probable as natural or motion extraordinary event highly can the negligence, nor that certified or she received notices trial testified at 1. Little office, up post that she picked at but registered mail was to knowing way from up. that she had no picked it She stated never notices these were originated. was established that they It whom her regarding failure to file District Spring School Grove from it was his Spring testified that Grove also official from return. An notice. a first class mail notices with practice precede the certified that notice. never received stated that she Little she on the post evening April able bail she arrested. It totally when unforeseeable *6 age, good reputation, steady that woman of mature and solid arrested on employment, property, such trivial released on her or charge, recognizance would own bail, post unable to in short order such a modest or at least unable to obtain bail bond.” Appellant argues attorney also that the advice of Little’s he her out of get prison that could not until after the regarded superseding weekend must be as a cause of her injury, relieving any liability. Bureau in our guided We are review certain well-estab principles Initially, lished of tort law. a distinction is tradi as has ar tionally foreseeability appellant drawn between cause. is not an gued proximate Foreseeability it in determining negligent element to be considered whether accident, an proximate conduct was the cause an but it is determining element of whether an actor’s conduct was Castora, v. negligent. Fredericks Superior Ct. Inc., Wynne, Lerro Thomas In 451 360 A.2d 696 (1973), Pa. 705 an oil found to be company A.2d a stream into which oil had plaintiffs liable to who bordered inspect of the failure to its seeped Company’s because found that underground Supreme oil tanks. Our Court and, inspections, care have included such reasonable would thus, plaintiffs the remote harm to was caused conduct of the defendant. It found that reasonably could have foreseen consequences harmful reasonable care. prevented by and thus Torts, 2d, 435(2), relies on Restatement Appellant § Occurrence; of Harm or Manner of Its Foreseeability may legal actor’s conduct be held not to be a states that an highly it to the court appears cause of harm ... [when] brought it should have the harm. about extraordinary However, same 435 states that “if the of that Section factor in bringing actor’s conduct is a substantial about neither nor another, the fact that the actor foresaw harm to extent of the harm or the manner should foreseen the have being him from prevent it occurred does not in which liable.” has intervened court, that such a force knowing

“[T]he in its intervention either nothing extraordinary see may development it the future upon in the effect which has or This conduct. results of the defendant’s injurious is intervening force where the important is particularly animal, being or by the act of a human supplied of a situation for which a reaction to the stimulus itself responsible.” the actor is case, director testified instant the Bureau’s former

In the any employers precluded its volume of “taxables” for the Spring Grove to Little that she filed with notice name, that the she lived there. He admitted months that did cause some Tax Bureau” County Earned Income “York *7 it confusion, considered was erroneously in that taxpayers Thus, the filing a with government. arm of the local an a to by taxpayer assumed reasonably could be Bureau returns, of what regardless his to file his tax satisfy duty at trial that it established he resided in. It was also district return to file a tax knowledge that failure general care in Reasonable imprisonment. result fines and could public cognizant appellant have made this case would name; employees that those its engendered by very trust it accurate the advice extremely dealing public with the be effort be made that some taxpayers; to given filed erroneously return that a of a copy to see appellant district. school to the non-serviced them be forwarded with case, a care this Thus, appellant’s for want of reasonable in motion that reason- set of unfortunate events was series could have been foreseen. ably proximately conduct

However, negligent whether considered. Little’s harm must be caused at denoting point is a term of art Proximate cause to anoth- the harm attaches for legal responsibility defendant, Es- Flickinger out of some act of arising er (1973)] 40 W. 69, A.2d Pa. 305 v. Ritsky, tate [452 § 1971); be (4th may and it Prosser, Torts, 41 ed. Law of 16 act negligent defendant’s evidence that the

established in bringing act factor or failure to substantial Ritsky, v. harm. Estate plaintiff’s Flickinger about 448, A.2d 889 Pa. 263 v. 437 Lojeski, Whitner supra; Hotel, 416 v. Brodhead (1970) opinion); Majors (plurality Roebuck 265, (1965); v. Sears 205 A.2d 873 Diakolios Pa. (1956); v. A.2d 603 Simon Co., 387 Pa. 127 & (1944); 259 Fran Co., 350 Pa. 38 A.2d Hudson Coal 420, 335 A.2d Co., Super. 232 Pa. Duquesne Light v. gis not, may conduct (1975). The defendant’s however, cause where found be substantial in the sustained even have been injury would plaintiff’s v. Brodhead negligence. Majors of the actor’s absence 230, 171 A.2d Burns, 404 Pa. Hotel, v. supra; DeAngelis Co., Re supra; (1961); v. Frangis Duquesne Light statement, 432. the harm suf- prove plaintiff’s burden

It is inAs of the defendant. due to the conduct fered was sus- law, that must be areas of the burden many other of the evidence. Cwiakala preponderance tained aby (1967); Zeman v. Can- Paal, 427 235 A.2d Pa. (1966); Amon v. Boro, Pa. 223 A.2d 728 onsburg in a Shemaka, 314, 214 A.2d 238 Whether respect has met with that standard case particular fact normally question element of causation to the from the is to be removed question jury; for the reasonable it is clear that where only consideration jury’s v. Univer- Topelski on the issue. could not differ minds *8 414 339, 180 A.2d Autos, Inc., 407 Pa. Side sal South § Torts, Prosser, 434; Law W. (1962); Restatement James, § The Law of F. 1971); Harper F. (4th ed. 45 a (1956). establishing prima In Torts, 2 20.2 Vol. facie expla- every possible exclude case, need not plaintiff the minds accident; that reasonable enough it is the nation of the evi- preponderance that the are to conclude able a substan- to have been conduct shows defendant’s dence v. G.C. Finney to plaintiff. of the harm tial cause Thus, (1962). 719 555, 178 A.2d Co., Pa. 406 Murphy, a jury from which facts has a established plaintiff once

17 reasonably could conclude that defendant’s actions were a harm, factor about the bringing substantial “... ‘the fact that some cause with the other concurs of the negligence producing injury defendant an does not the he liability relieve defendant from unless can such show that other would produced cause have injury independently negligence,’ of his v. Carlson A. & 216, 223, P. Box 364 Corrugated Corporation, Pa. (1950). Grontkowski, A.2d See Yenchko v. (1956).” 385 Pa. 122 A.2d 705 Majors v. Brodhead Hotel, supra, at A.2d at 878. Hamil Bashline, 256, 265-6, 1284-5, v. Pa. 392 A.2d

Our persuades review evidence us that the proximate issue of cause properly reserved for the jury since this is not such a clear case that reasonable minds could not on what differ caused Little’s harm. The jury could find negligent misrepresentation Bureau’s Little’s responsibilities taxpayer as a set the wheels in complied motion. Little with the erroneous advice. Subse quently, Moreover, she failed to her retrieve mail. magistrate bond; demanded a cash told her attorney she get could not out of until after jail the weekend. Appellant trial, able to at appeal, show nor on any of these produced other causes would have the injury Thus, of its independently negligence.2 own is not it re liability lieved of on this theory.

As unusual and as the events in this extraordinary case are, correctly their resolution was reserved for the jury’s collective mind. What the Bureau’s employee should have realized might be result of her inaccurate advice what person impossible reasonable would as regard virtually questions result were jury. fact for the We are satisfied decide, that the jury was able to from the presented facts at 2. “... the fact that some other concurs with cause producing injury defendant an does not relieve the defendant liability from unless he can such show that other cause would have produced injury independently negligence.” Majors of his Hotel, supra, p. Brodhead at 17. *9 Little trial, by proximately that the harm suffered was of the Bureau. by caused what harm was suffered The next concerns question $20,000 for Little, damages of in award whether anguish mental correct humiliation, degradation, and The tort for which the found jury under law. Pennsylvania misrepresentation. negligent the Bureau liable was court, 2d language of the Restatement of Torts using the § 552, jury in this manner: instructed had a

It is clear that in this case defendant quite something it not to the hold itself out as duty not to that reasonably upon rely detriment of others who would connection, that and in that the law said representation, business, or profession, one in the ocurse of his who in has a other transaction he employment any or guid- for the supplies interest false information pecuniary subject in their transactions is ance others business justifi- caused to them their liability pecuniary for loss if he fails to exercise upon able reliance information competence or or communi- obtaining care reasonable cating the information. intentional involving cases

Appellant argues only fit to grant recovery torts courts seen Pennsylvania have false suffering for and humiliation. These include mental libel, imprisonment, prosecution, malicious and invasion Moreover, contends, tort of inflic- it privacy. damages will rise to give tion mental distress mental 436 Pa. 261 A.2d anguish. Brodsky, v. Niederman (1970); Burd, 146, 404 A.2d 672 Sinn v. However, action remaining that in the argues it causes anguish for mental negligence, recovery on premised there is some concomitant only has been where allowed Therefore, argues, Little should appellant physical injury. $20,000 suffering. for her not have entitled mental other, in isolation from each these statements Considered as false true. With intentional torts such by appellant are the harm suffered imprisonment prosecution, and malicious itself. damage considered to in and of by plaintiffs is Evans, Superior *10 See Shelton Pa. Ct. 437 A.2d 18 (1981), an action for prosecution, malicious in which the plaintiff $20,000 was awarded in compensatory damages his unwarranted arrest in wife, his home in front of his on criminal complaints, four the fact that he almost went to jail, and that he was made to defend himself against spuri- ous charges separate at two hearings.

The tort negligent distress, infliction of mental deals specifically bystander with liability, experienced has in rapid evolution this abrogation state. The physical the impact rule 401, Niederman v. 436 Pa. Brodsky, (1970) A.2d 84 meant plaintiff “where the inwas personal danger of physical impact because the direction negligent of a force against him and plaintiff where actual- ly did fear the physical impact he could ... recover for the shock, pain, mental and physical injuries attendant to the negligent incident even though he was struck Id., negligent force.” 436 Pa. at 261 A.2d at 90. Then Burd, Sinn v. (1979), Pa. 404 A.2d 672 (now plurality opinion by Chief) Nix, Justice Supreme Court of Pennsylvania acknowledged that in third party cases, the “zone of danger test” of Niederman v. Brodsky, could unfairly restrictive. The Court said:

“This new awareness of the unfairness of the zone of danger requirement in [involving ... cases a parent who has suffered emotional harm from witnessing a tortious assault upon his or her minor upon based child] implicit acceptance that impact emotional upon a parent witnessing the killing a minor child is at least as great legitimate as the apprehension that is inspired by plaintiff being within the personally zone of danger.” Burd, 156-157, Sinn v. 486 Pa. at 404 A.2d at 677. Then, case, another bystander Supreme Court allowed action for mental parents distress to of an un- planned, unwanted, genetically defective child. Speck v. 497 Pa. Finegold, (1981) (Mr. 439 A.2d 110 Justice Flaherty, joined Larson, Kaufman, Messrs. Justice

Chief Justice O’Brien concluded that mental distress dam- recovered.) ages But, then, could be in Mason v. Western (1982), Pa. Hospital, A.2d 974 the Court denied the emotional costs of raising unplanned an healthy child because of the public policy favoring Commonwealth’s of a joy healthy child as outweighing the costs of raising (The it as a matter of law. child unexpected because a sterilization procedure had negligently per- formed.) found to appellant the tort for which

Instantly, ar misrepresentation. Appellant be liable was any that since that cause of action did not involve gues *11 conduct, physical or fear of physical impact, intentional humilia damages Little should not be.entitled to for impact, However, precedent suffering. prior tion and mental unusual recovery merely because an preclude should in a similar result another preceded by result has not been may is fundamental that one seek case.3 This is because it wrongdoer and that a every wrong, redress for substantial of probable consequences for the natural and responsible Public Philadelphia his misconduct. v. Board Ayala 584, (1973). do not Education, 453 Pa. 305 A.2d 877 We as damages degradation, for humiliation believe flowing appellant’s impris harm from only substantial onment, pecuniary harm only should be denied because in the of a imprisonment past and not has occurred because misrepresentation. As the Common- defendant’s plaintiff public claiming 3. In a case in which a sued his defender his negligence plaintiff's imprisonment, resulted in our court never action, reached the merits of the as it was time-barred. Moore v. 264, Superior McComsey, Pa. Ct. A.2d Other 313 459 841 against attorneys malpractice usually causes of action are treated contract, Id., negligence. Pa.Superi as rather than as breaches 313 268; against police premised or Ct. at A.2d at Actions officers 459 844. resulting imprisonment usually negligence in are on on as resolved al., grounds, immunity Department, Evans Police et Elizabeth cf (1983) (Police N.J.Super. not have 464 A.2d 1212 officers should duties.) liability worry performance about civil in the of their in Hospital, stated Vattimo v. wealth Court Lower Bucks (1981),4 Inc., 428 A.2d 59 Pa. Cmwlth. then,

If harm to James in fact resulted it is emotional fortuitous harm will not argued, physical avoidance of question hospital’s liability. foreclose the We in regard and note this defendant need agree that “[t]he ‘that an should injury way not foresee occur in the exact occur,’ and to the same extent as that which did he need foresee that some of a like character only injury general care.” unlikely is not to result from failure to use Weaber, 590, 595, 112 A.2d Thornton v.

(1955) original) in Smith in (emphasis (quoting Jeremiah Tort,” in Actions of on “Legal Essays Cause “Selected 649, 690). of Torts” Law premised a case on the of a mental Vattimo was hospital caring paranoid-schizophrenic for a with a fasci- fire, placed semi-private nation with who was room A supervision. without few hours after his left the parents room, set a fire in hospital, allegedly James resulted the death of his roommate. The cause of action Supreme permitted which the Court jury decide distress, humiliation, James’ claim for emotional embarrass- anxiety, though may ment and even James have suffered no harm. physical

We see no reason to deny jury’s determination damages for emotional harm be awarded in the absence *12 in physical harm the instant case. It is indeed fortuitous physical that Little suffered no harm from the humiliation, of did testify the Bureau. She as to her embarrassment, indignation, and emotional distress at hav- to in for ing spend days jail noncompliance five with a tax on negligent misrepresenta- law occasioned reliance the tion of the Bureau. Torts, 2d, see no reason why

We Restatement of (d) 905(b) (1979) and did to this case. apply Comment approval Supreme of 4. Court affirmed the Commonwealth Court’s distress; James Vattimo’s cause of action for his own emotional see Inc., A.2d Hospital, v. Lower Bucks Vattimo Hutchinson, Roberts, Larsen, (1983) (Messrs. Zappala and Justice concurring.) Compensatory Damages Nonpecuniary Harm for damages may be without Compensatory that awarded compensation of loss proof pecuniary include (b) for emotional distress.

(d) a cause for a Humiliation. One who has of action damages to an of may tort entitled recover as element humiliation, that of mental known as form distress is, feeling degradation a of or or a feeling inferiority regard dislike. that other will him with aversion or people harm, an may This mind result from a physical state of statement, of imprisonment, defamatory disruption a relation, trespass or the deliberate marital even or or dispossession land destruction chattels.

Appellant contends that this comment on humiliation torts, intentional like false pertains imprisonment, only mis and not to which results from imprisonment see no to draw a distinc representation. We reason such tion, resolution of the issue above. given foreseeability our correctly charged The lower on this section court Restatement. characterizing confident in situation

We feel to our presenting unique question the within as one a case the York Earned duty County undertaken Court. The in public served to aid members of the Income Tax Bureau complying legally imposed duty, their own violation with negli fine their imprisonment. By could or which result appellant intangible invaded Little’s duty, their gence of, calls, or “personality,” interest Dean Prosser what Torts, (4th ed., 1978). The Prosser dignitary interest. rise to protect gives such interests class of case which said to be presumed, wrong are or is damages Thus, we hold that where of itself. Id.5 damage interest, argues if an like freedom persuasively 5. One author defendant, movement, infringed by it belonging plaintiff then to a damage, plaintiff plaintiff has suffered can be said that the *13 negligent act of an entity which holds respon- itself out as sible for the collection of taxes and which works closely taxing with bodies which the authority prosecute have individuals for noncompliance, advises an erroneously indi- vidual as to the manner in which she should file a certain return, which fact ultimately results in that individual’s unjustified imprisonment, that entity may be found liable for the emotional distress suffered individual upon reliance the negligent misrepresentation.

Appellant argues $20,000 was an excessive amount because Little should arranged have to post the bond, cash $500.00 fact would have shortened her time in jail and mitigated her damages. As this court remarked in Evans, Shelton v. supra, p. at “it is always suspect, when considering the adequacy or exces verdict, siveness of a to refer case, to the verdict in another for no two Shelton, cases are the same.” supra, 292 Pa. Superior Ct. at 437 A.2d at 21. Let us only comment the chain of events as established at trial explain Little’s inability to be released sooner than when she did. Moreover, duty assessing damages is within province

[t]he jury should not court, be interfered with by the unless it clearly appears that the amount awarded result- ed from caprice, prejudice, corruption or some im- other proper influence. Tonik Apex Inc., Garages, Pa. 373, 378, (1971). 275 A.2d We cannot say $20,000 that the jury’s verdict of was exces- sive when parade faced with the of horribles which resulted in Little’s imprisonment. She was shown to appel- be—and lant admits such—an upstanding citizen complied who had with all tax laws according appellant’s advice. The action, damage should have an whether the defendant caused the intentionally indirectly. or "... infliction of [T]he loss of give damages. freedom of movement should rise to a claim for freedom, damages depend will on the duration of the loss of humiliation, degree resulting, Heffey, "Negli illness and so forth."

gent Imprisonment: Infliction of Actionable 'Per Se' or ‘Cum Dam no’?’ 14 Melbourne U.L.R. *14 the Kafkaesque jury scenario of her experience provided adequate recovery. an which to upon provide with basis affirmed. Order lower court J., WIEAND, dissenting opinion. filed a WIEAND, Judge, dissenting: by an respectfully given I dissent. The advice Bureau of York Earned Income Tax was employee County by independent highly and extra- subsequent so attenuated cannot that such ordinary intervening events appellee’s imprisonment. legal said to be cause Therefore, I to be en- judgment would reverse and cause appellant. tered for the Telephone E. an employee

Jeanne Little was of General local customarily wage Her deducted Company. employer taxing from her and them to the local salary paid taxes In Little from the Central authorities. Ms. moved Her Spring District to the Grove District. York School H R annually prepared by tax returns & Block wage were the same. In signed mailed after she had appropriately and to Spring District Red she moved from Grove year for that her prepared Lion. Her tax returns were receive friend. Ms. Little had failed to tax Because District,1 the York from the she called Spring forms Grove inquire Tax Bureau to about the Earned Income County changed had by one who filing procedure to be followed who person, that an unidentified residence. She testified and to mail her a form told phone, promised answered received, form filing one would suffice. That was Tax to the Earned Income Bureau. completed, mailed Bureau, serviced Spring The Grove District return to however, Ms. tax was not forwarded Little’s district. testified Spring Grove District representative A apparent, had delinquency Ms. Little’s become that after Little’s representative District testified that Ms. name of the School 1. A forms the District had mailed on the tax and that rolls persons tax rolls. to all on its December tax return and a notice complete and file within three weeks were sent to her in Red Lion by first class mail. She said she didn’t receive the letter. The School District showed, however, that the undelivered letter had not been returned to Therefore, the sender. it assumed that delivery of the notice had been made. itWhen received no response from the taxpayer, School District caused notice to be sent by mail, certified return receipt requested. post office sent three separate notices to the which, taxpayer, Ms. concedes, Little were duly testified, received. She however, that she was too busy go to the post office for *15 letter, the certified and the letter was eventually returned “unclaimed” to the School District.

The Spring Grove School District thereafter filed a com- plaint Magistrate Hill, with who issued not only summons but a warrant for Jeanne Little’s arrest. The warrant was served on appellee on Wednesday before Easter in 1980. When she declined to enter a plea of the guilty, magistrate set bail at He then refused to accept a personal $500. check for the bail and also refused to allow time for a friend to obtain the cash bail demanded. Because Ms. Little was not carrying adequate cash on person her to meet the demand of magistrate, the he ordered that she be commit- ted to the York County Prison. An attorney was employed, but he did get to see Ms. Little or otherwise contact her until Thursday evening. Inexplicably, the attorney then represented powerless that he was to obtain the client’s release prison from until after the Easter holiday. Ms. Little was not released until Monday evening. The charges against her were subsequently dismissed when complet- she ed a return at her hearing.

The issue proximate of cause includes a consideration of the degree of culpability in determining whether to hold an actor liable for negligent Seidelson, conduct. Some Reflec- Cause, tions on Proximate 19 Duq.L.Rev. 1, (1980); 2-3 Morris, Duty, Causation, Negligence 101 U.Pa.L.Rev. For reasons of propriety fairness, 189, (1952). 193-194 scope of a liability defendant’s should not be wholly 26 Seidelson, his act.

disproportionate culpability of of cause is as a term art to denote supra. Proximate used legal responsibility will not attach point beyond Bashline, 256, 265, act. Hamil v. for a 1280, (1978). A.2d 1284 392 cause, negligence defendant’s must be proximate

To be plaintiff’s harm —in this causing factor a substantial Bashline, mental distress. Hamil v. case, alleged Co., 167, v. 170, Takach B.M. Root Pa.Super. 279 supra; Knavel, Noon 1084, (1980); Pa.Super. 234 420 A.2d 1086 Wisniewski v. Great 208, 545, (1975); 198, A.2d 550 339 Co., Tea 574, 581-582, 226 Atlantic and Pacific Pa.Super. 744, (1974). the facts are not 323 A.2d 748 Where the defendant’s and the causal connection between dispute remote, is injuries clearly and the plaintiff’s law proximate question cause court. issue 74, Ritsky, 452 69, 40, Pa. A.2d 43 Flickinger Estate v. 305 Motors, Inc., 26, 421 218 v. Chestnut (1973); Pa. Liney Company v. 7-Up Bottling Klimczak (1966); A.2d 338 Inc., 385 287, 293, 122 A.2d Philadelphia, Pa. Bell Tele on other Smith v. disapproved grounds, (1956), Pa. 153 A.2d phone Company Pennsylvania, (Second) 434(1)(a) (1959); of Torts Restatement Inc., Hospital, v. Lower Bucks See: Vattimo *16 (Nix, J., 241, 257-259, (1983) A.2d 1239 concur 465 Pa. § (1941). Prosser, Law Torts of ring dissenting); conduct a substantial determining negligent In whether to “the harm, given must be causing in consideration factor in producing factors which contribute number other in have they of the effect which harm and the extent § (1965). Torts (Second) of producing it.” Restatement bring- in such effect may predominant have factors Other insignif- act is negligent harm that actor’s ing about the thus, factor. Restatement icant, and, not a substantial § (d) (1965). comment (Second) of Torts in operates intervening actively force is one which “An negligent act or to after actor’s producing harm another (Second) of Restatement committed.” omission has been § 441(1) (1965). determining Torts In whether an interven- ing supersedes cause the actor’s or act omission so as to relieve the actor from liability a court must consid- er the following factors:

(a) the fact that its brings intervention harm about different kind from that which would otherwise have resulted from the negligence; actor’s

(b) the fact its operation or the consequences appear thereof after the event to extraordinary rather than normal view the circumstances existing at the operation; time of its

(c) the fact intervening operating force is independently any situation by created the actor’s or, hand, negligence, on the other is or is not a normal situation; result of such a

(d) operation the fact that the intervening force act; is due to a third person’s act or to his to failure (e) the fact that the intervening force is due to an act of a third person wrongful which is toward the other and him; as such subjects person the third liability (f) the degree of of a third culpability wrongful act of a person which sets the intervening force in motion. (Second) Restatement of Torts

After examining number of additional factors which contributed to Jeanne Little’s imprisonment examining in the light them of the considerations suggested by the foregoing Restatement, sections I would conclude as a matter of law that appellant’s negligence not the legal proximate or cause of her harm.

Jeanne Little’s mental distress and humiliation were caused her imprisonment, by negli- the Bureau’s gence failing to advise her correctly. Her humiliation caused not because of mere tax or failure to liability wage file a return. Her necessary paid; taxes had been her they wages had been withheld from employer, paid and had to the school districts they to which were *17 apparent seeming owed. Her default had only been a failure to file an annual return with the school district from fact, had In this return in mid year. she had moved Tax Earned Income County York forwarded to the

been not had and, negligence, Bureau’s Bureau because District. School Spring the Grove properly filed with been considering and imprisonment from Looking appellee’s back about, I find brought it factors which subsequent the many reasonably can negligence appellant’s it inconceivable negli- Appellant’s cause thereof. legal to the said be be too remote. entirely gence sent matter of two notices there is place, In the first by not received that a tax return had to Ms. Little notice, although first District. The School Spring Grove mail, nor returned neither delivered first class was by sent is that it was lost inference necessary to the sender. mail, not notice, certified was A second sent the mail. no- because, separate three despite Ms. Little received office, she post her in the being it held for tices that was If one of up. only to it busy pick herself too found received, it seems obvious notices had been District’s School to file a return would deficiency failing apparent that the Instead, Little remained bliss- Jeanne corrected. have been not received a District had that the School ignorant fully followed. prosecution return. Criminal of her tax copy to file a for the failure prosecution if criminal Even proxi- caused said to have been conceivably return could Bureau, neverthe- negligence, the Bureau’s mately by act of the independent less, responsible hearing without appellee incarcerated magistrate who explanation, rejected he Week because during Holy accept arbitrarily refused insisted on cash bail cash. Similar- time to obtain her reasonable check or allow and un- from separate Bureau’s ly, the inexplic- supine and his of counsel delay related to the prison from release appellee’s to obtain helplessness able are point At this we evening. following Monday before At negligence. appellant’s from steps five removed four or have coincided intervening causes independent, least four incarceration without day five bring appellee’s about *18 29 intervening This of causes for hearing. combination responsible produced entirely others were a result different reasonably anticipate consequence than one could as a negligence. Indeed, Bureau’s the result was one which majority being truly extraordinary. even the conceives as circumstances, holding responsible these the Bureau Under imprisonment reasonable appellee’s opportunity without post hearing disproportionate bail and without is wholly mishandling to the of the Bureau’s of Ms. Lit- culpability Indeed, inquiry. negligence pales tle’s tax the Bureau’s insignificance predominant into when the effect of these hold, therefore, intervening causes is considered. I would legal proximate the Bureau’s was not the or harm. appellee’s cause act, event, tortious was an act or

Appellant’s any simple negligence. omission of Its tortious conduct was not intentional, Appellee’s nor was it reckless or wanton. cause arrest, of action is not one for false it is an action to feelings resulting recover for embarrassment and hurt from an caused imprisonment allegedly negligent act damages another. Whether for such embarrassment and feelings, hurt where there has been neither nor physical can injury, against mental be recovered one who has been guilty simple negligence vexing is a issue. rule,

As general damages anguish for mental or humili- ation, where there has physical injury, been no can be only recovered cases of tortious conduct committed inten- or 22 tionally, wantonly recklessly. See: Am.Jur.2d Dam- (1965). ages general 195 is stated in Section rule (Second) 436A of Restatement of Torts as follows: “If creating the actor’s conduct is as an unreasonable another, causing risk of ... emotional disturbance and it alone, results such emotional disturbance without bodily harm or other the actor is compensable damage, not liable for such emotional disturbance.” This section was adopted in Banyas Hospital, followed v. Lower 293 Bucks 122, 128-129, 1236, (1981). 437 A.2d Pa.Super. 1239-1240 Laboratories, See also: 568 F.Supp. Plummer v. Abbott 30 (D.R.I.1983); States,

920 v. United 559 Sypert F.Supp. 546 (D.D.C.1983) law); (applying Virginia Avallone v. Wilming Center, Inc., ton Medical F.Supp. (D.Del.1982); 553 931 States, (D.Kan.1981) White v. United 510 F.Supp. law); (applying Georgia 114, 115, Jackson, Keck v. 122 Ariz. (1979); 593 P.2d Davis, Iowa, Barnhill v. (1981); N.W.2d 107-108 Labs, Payton Abbott Mass. 437 N.E.2d 171 The reasons for disallow ing damages for mental distress alone where the tort *19 feasor’s intentional, conduct has not been reckless or wan ton are stated in (Second) comment b to Restatement of Torts 436A as follows:

Emotional disturbance which is not so severe and seri- ous as to physical have consequences is in the normally trivial____ realm of the It is so likely temporary, be evanescent, so and so relatively harmless and unimpor- tant, that the task of compensating for it unduly would courts____ burden the in the absence of the [Moreover] guarantee genuineness of provided by resulting bodily harm, such emotional disturbance may be too easily feigned, depending, must, as it very largely upon the subjective testimony plaintiff may] open too [and wide a door for false claimants who have suffered no real harm at all. [Finally,] where the defendant has been merely negligent, without any element of intent to do harm, his fault is not so great that he should required be to make good mere [for embarrassment].

The relies on majority Section 905 of the Restatement (Second) of Torts to sustain an award for solely mental section, distress in the however, instant case. That does not support the rule which majority espouses. It does no more than recognize action, in some causes of harm, such non-pecuniary distress, as emotional may compensated. The Restatement does pretend not to create a cause of negligent action for infliction of emotional dis- tress. This readily apparent c, is from comment provides as follows: ele- principal The general.

c. Emotional distress in for assault or false battery, of in actions damages ment defamation, mali- in actions for imprisonment, as well as affections, frequent- is and alienation of prosecution cious experienced by plaintiff. disagreeable emotion ly cases, emotions disagreeable In other protection against given only is involving bodily pain ordinarily not some other interest. infringement an action for of another, caus- annoys thereby Thus one who insults or or discom- ing person fright physical a third to suffer to the third ordinarily subject liability fort, §§ (See 312 and unless harm results. person bodily 313). merely can be an action harm Whether there existence feelings presents question to the of of problem cause action and is not a the amount of damages. § 905, (Second)

Restatement of Torts comment c specific decisions have addressed fact Pennsylvania In patterns establishing per without se rule. Niederman (1970), Supreme 261 A.2d 84 Brodsky, recognized for emotional distress Court a cause action placed danger caused to one who had imminent physical impact force directed him. toward *20 case, however, In that had the emotional distress manifest- failure, in angina ed itself “coronary insufficiency, coronary Id., and pectoris possible myocardial infarction.” 436 Pa. at 403, Burd, 146, 261 A.2d at 84. In 486 Pa. Sinn v. A.2d (1979), of the a plurality suggested Court “zone of test” danger recovery which would allow for mental an- guish parent sustained who witnessed tortious there, however, killing of a child. Even the Court was in reviewing sustaining an order a demurrer to a count complaint alleged pain suffering “mental result- in an ing depression severe acute nervous condition.” Id., 486 Pa. at 404 A.2d at 674. In Speck v. Finegold, (1981), 497 Pa. 439 A.2d 110 was called upon Court parents to determine whether could maintain an action against a had resulted in the physician negligence whose The of a child with neurofibromatosis.

wrongful birth held that such an action could be maintained and that Court parents for mental distress caused to the could be damages Pennsylvania Mason v. Western However, in recovered. (1982), Hospital, 453 A.2d 974 the Court held for emotional parent damages that a could not recover normal, “wrongful distress because of the birth” of child. healthy case, injury

In the instant there was neither direct negligence as a result of nor appellee appellant’s physical which she felt injury resulting from embarrassment And it is understanda- upon being imprisoned. yet, readily and humiliation in unfeigned embarrassment will ble result to a has unnecessar- probability person all who in that humiliation cases of ily imprisoned. Recognizing than in other cases of emo- imprisonment may greater be negligence resulting imprison- tional distress and that rule, also may require recognizing ment a different but rule, (Sec- of such a the Restatement consequences serious ond) position. has declined to take a caveat to By Torts g and in comment of Section the Restate- Section 35 ment has no view on whether a should expressed plaintiff for harm to his or her permitted damages to recover act or feelings deprived when of freedom person. omission of another has entered this vacuum and has held that majority prem- for emotional distress such cases can be

recovery doing, placed ised on alone. so it has mem- By particularly the members of legal profession, bers bar, and, in unnec- grave my judgment, the criminal trial at a cause unnecessary risk. I find it to establish such essary mischief, action, in the instant case. potential with its from, lacking so remote and so Appellant’s negligence about, emotion- bringing appellee’s in relative culpability *21 I legal not the cause thereof. would al distress that it was judgment n.o.v. favor entry reverse and direct appellant.

Case Details

Case Name: Little v. York County Earned Income Tax Bureau
Court Name: Supreme Court of Pennsylvania
Date Published: Feb 12, 1985
Citation: 481 A.2d 1194
Docket Number: 199
Court Abbreviation: Pa.
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