Legal Ground Rules for Recreational Liabilities

A group of old college friends is playing softball in the park. All of a sudden, this "friendly" game turns hotly competitive. One pitcher fires a fastball at another player's head, causing a serious injury.

Does the injured player have the right to sue the player who caused the injury for damages? If so, what proof must the injured player offer? There are no clear-cut answers. Fair or foul? Although litigation arising from recreational-type injuries is increasing, there is no national consensus on the proper standard to apply. The problem: what is clearly a negligent act off the playing field (e.g., crashing into someone) could be considered to be merely "aggressive play" on the field.

Nevertheless, there are limits to aggressive behavior, even in sports. For example, most people would agree that intentionally hitting another player over the head with a baseball bat is unacceptable, even in a competitive game.

Final out: State law prevails in each case. If you are injured by a participant in a recreational activity, consult with an attorney.

Quiet Tax Law–Without much fanfare, the Tax and Trade Extension Relief Act of 1998 was signed into law late last year. Among other provisions, the new law revives several employer-related tax credits and steps up the allowable health insurance deductions for self-employeds and S corporation owners.

Hostile Environment–A legal secretary complained that a co-worker requested to be kissed. When he was rebuffed, the co-worker became hostile. The firm warned the co-worker and separated the two. After the secretary was fired, she sued for sexual harassment. Result: the New York District Court found that the retaliation in this case was gender-based.

First Aid Kits–Your company may want to improve the first-aid equipment that is kept on the business premises. For example, many companies are adding defibrillators which can assist people who suffer cardiac arrest. Caution: depending on state law, improper rescue attempts could result in liability.

AMT Alert–In a new case, a couple had to pay the alternative minimum tax (AMT) even though they claimed zero "tax preference items" on their return. Reason: they used 12 personal exemptions to offset their regular tax liability, but these exemptions can't reduce AMT liability. Moral of the story: be aware of possible AMT complications on your '98 return.

Take Five?–An employer was charged with violating the Fair Labor Standards Act because it did not compensate employees for certain work-related activities. The employees spent about ten minutes getting in and out of their regular clothing and donning safety equipment. Result: the Tenth Circuit Court said the employees deserve extra compensation.