Should a toddler's life ever be worth nothing

Photo:  My god daughter's 2 and a half year old child enjoying ice cream on a messy hair day.  She is not the P.  She is alive, loved and well.

A few days before Thanksgiving a defendant corporation sends me the report of its expert accountant.  This person's job is to place a value on the life of a two and a half year old child who has died as the result of the negligence of others.

In our state the way we decide the "value" of loss of life under such circumstances is to project what the child would have grown up and earned during her life time.  Less what the child would have consumed.  The amount that is left over is called "net accumulations" and this cold calculation = value of the life lost.

This time though, the expert isn't satisfied with that.  It isn't low enough.  So he decides to make additional deductions that include the cost of raising and educating the child.  After he's done guess what - the child's life is worth zero.  In fact, in reading another report he's done with the same strategy - the child's life is worth less than zero.  Under his theory, the Estate is better off with the child dead.

I've brought a motion to strike these additional deductions.

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Feel free to use it if you encounter this expert or strategy on your client's cases.