A judge refused to reduce a loss-of-earnings award in a medical malpractice case, rejecting the defendants’ claim that the Federal Insurance Contributions Acts (FICA) is a deductible tax.

Ulster County Supreme Court Justice James Gilpatric (See Profile) ruled that FICA is not a federal, state or local income tax that could be subtracted from a loss-of-earnings malpractice award under CPLR 4546(3).