No. 81CA0080Colorado Court of Appeals.
Decided July 14, 1983. Rehearing Denied August 18, 1983. Certiorari Granted January 23, 1984. Certiorari Dismissed on Motion of the Parties February 6, 1984 (83SC339).
Appeal from the District Court of Saguache County, Honorable Robert W. Ogburn, Judge.
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Plaut and Lipstein, P.C., Frank Plaut, William R. Bartlett, for plaintiffs-appellees.
Melat and Wheeler, Jeffrey R. Wheeler, Robert Crites, for defendant-appellant.
Division II.
Opinion by JUDGE TURSI.
[1] In this wrongful death action, the Board of County Commissioners of Saguache County (County), assigning numerous contentions of error, appeals the jury’s award of damages to Ford Farms, Inc., and to David Ford as guardian for the estate of Wendy Marie Ford, the minor daughter of Kenneth Ford. Kenneth was killed whenPage 360
his Ford Farms vehicle collided with a County-owned vehicle driven by a County employee. The jury found in favor of the Fords and determined that of the total combined negligence, 89.5% was chargeable to the County. Judgment was entered on behalf of Wendy for $374,060, plus interest and costs, and in favor of Ford Farms, Inc., for damage to its vehicle totalling $3669.50, plus interest and costs. We affirm.
[2] At the time of his death, Kenneth was 32 years of age and was associated with his father and two brothers in the operation of Ford Farms, Inc., which supplied him with housing and a vehicle, as well as a salary of over $25,000 a year. He was also associated with two brothers in Ford Brothers, a potato packing and shipping business. Kenneth had been divorced from Wendy’s mother, and Wendy was his sole heir and the sole beneficiary under his will. I
[3] The County first claims that the trial court erred in admitting evidence concerning values attached to the two businesses because it necessarily contained a reflection of gain or profit derived from the use of employed labor and from the appreciation of invested capital. We do not agree that a decedent’s ability to accumulate wealth by use of employed labor and capital is irrelevant when a material part of the heir’s net pecuniary loss is based on the loss of increase in her anticipated inheritance. See Good v. A.B. Chance Co., 39 Colo. App. 70, 565 P.2d 217 (1977); see also S. Speiser, Recovery for Wrongful Death, §§ 3:32 — 3:35 (1966). Further, plaintiffs’ expert witness testified that he had excluded gain from employed labor and capital in arriving at Wendy’s net loss as reduced to present value. The County’s other objections to the evidence go to the question of credibility and weight. These are matters which were properly left to the jury under appropriate instructions, and the jury’s treatment of them is binding upon appeal.
II
[4] The County also claims that the court improperly admitted evidence of Kenneth’s loss of earning capacity in Ford Brothers, Inc., because that business could show no profit history. Again, we disagree.
III
[6] The County next claims that numerous income tax returns and supporting documents for Ford Farms and Kenneth Ford, which were relevant to the issue of net pecuniary loss, were erroneously admitted. We disagree.
(Colo.App. 1981). [8] Kenneth Ford’s tax records — unsigned copies of the tax returns, supplemented by W-2 forms for years when tax returns
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were not available — were retrieved from his personal files and from the records of Ford Farms. The documents were presented by his brother David, the administrator of his estate and custodian of those records, and while David was not involved in preparing the returns, the County has not shown anything about their preparation, storage, or discovery to be untrustworthy. CRE 803(6); Murphy v. Colo. Aviation, supra; Good v. A.B. Chance Co., supra. Further, these personal tax returns are, in effect, summaries of earnings reflected in Ford Farms business records.
IV
[9] The County further contends that the court erred by prohibiting introduction of testimony concerning Kenneth’s probable remarriage. The court ruled the proffered evidence was too speculative to be material on the issue of what Wendy Ford might reasonably have expected to receive from her father.
(Colo.App. 1982).
V
[13] We reject the County’s claim that the court erred in refusing to instruct the jury that the damage award would not be subject to income taxes.
VI
[15] We also perceive no abuse of discretion in the court’s giving the standard deadlock instruction, Colo. J.I. 4:3 (2d ed. 1980), after the jury informed the court of its inability to agree on the total amount of plaintiffs’ damages.
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167 P.2d 966 (1917). The record indicates that the trial court responded to the deadlock with caution and patience appropriate to the circumstances Mogan v. People, 157 Colo. 395, 402 P.2d 928 (1965); Peterson v. Rawalt, 95 Colo. 368, 36 P.2d 465 (1934).
VII
[18] The County also challenges the jury findings of liability based on the evidence and certain objected to instructions. We have reviewed the record and find these contentions to be without merit.
VIII
[19] The County finally challenges the assessment against it of additional docket fees pursuant to § 13-32-101(4)(a), C.R.S. 1973. While the assessment may have been premature in this matter, we agree with the trial court that such additional fees when incurred may be assessed as an additional cost award to a prevailing party. Section 13-16-104, C.R.S. 1973. We therefore hold that the assessment of these fees as part of the costs recoverable by the Fords must be vacated at this time, subject to reassessment if actually incurred.