In the case of Norfolk & Western Railway Co. v. Liepelt, the U.S Supreme Court ruled in favor of Norfolk & Western Railway Co., overturning a previous decision by an Illinois court that awarded damages to Helen Liepelt, whose husband was killed while working for the railway company due to alleged negligence on their part. The main issue at hand was whether or not it should be mandatory for juries to consider federal income taxes when calculating loss of future earnings in wrongful death cases. The Supreme Court held that failure to instruct juries about potential tax implications could lead them to award excessive damages based on pre-tax earnings rather than after-tax income which would have been available had there been no wrongful death. Therefore, they concluded that it is necessary for courts and juries considering such cases in future to take into account possible deductions from gross earnings including federal and state income taxes.

In the dissenting opinion for Norfolk & Western Railway Co. v. Liepelt, Justice Harry Blackmun argued that it was inappropriate and unfair to require juries in wrongful death cases involving railroad workers to consider federal income tax implications when determining damage awards. He contended that such a requirement would only serve to confuse jurors and complicate trials without any clear benefit or justification. Furthermore, he pointed out that this rule is not applied consistently across all types of personal injury and wrongful death cases, which raises questions about its fairness and validity. He also criticized the majority's reliance on speculative arguments about potential windfalls for plaintiffs if taxes are not considered in these calculations, noting that there are many other factors at play in jury deliberations which could equally affect the size of damage awards.