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202200334 general rule, a party may not have double recovery for a single injury, or be made 'more than whole' by compensation which exceeds the actual damages sustained"). C. Count III: Tax Liability Plaintiffs seek an additional judgment against Defendant for federal and state income taxes incurred when Howard withdrew funds from her individual retirement account (IRA) to pay for the acreage. A copy of Howard's 2017 tax return was offered and received as Exhibit 44. In reviewing the tax return, Certified Public Accountant Robert Almquist testified that Howard took $435,183 in distributions from her IRA in 2017, as well additional distributions from her pension, resulting in total taxable income that year of $439,302. Defendant acknowledged that he knew Howard withdrew funds from her IRA to pay for the acreage and he was aware there could be tax consequences for doing so. The funds were deposited into Howard's bank account and Defendant admitted he withdrew a large portion of the funds from the account and paid those at closing, but argues he did so with Howard's consent. Mr. Almquist compared Howard's distributions in 2017 from those made in 2016. He testified in particular that Howard took only the mandatory minimum distribution from her IRA in 2016 in the amount of $35,074. Howard's total taxable income that year was only $18,681. See Exhibit 44, p. 2-3. According to Mr. Almquist, Howard's "effective" tax rate in 2016 was approximately 12%, making her total tax liability $2,315. Because of the large distributions in 2017 for the property purchase, Howard's tax liability increased significantly. With a taxable income of almost $400,000 more than the prior year, Howard's effective tax rate in 2017 increased to approximately 33% to 39%. Howard's personal representative, Harvey Miller, testified that he discovered his late aunt's estate owed close to $90,000 in unpaid taxes after she died as a result of the large withdrawal from her IRA. Mr. Almquist confirmed that the significant tax liability was almost exclusively due to her IRA withdrawals in 2017. The estate sold Howard's home on Woodland South to pay the outstanding tax liability. Plaintiffs seek judgment in this amount of $84,000. Plaintiffs argue this amount reflects the additional tax owed as a result of the IRA distribution, based upon a difference between the prior effective tax rate of 12% 14 Certified Page 14 of 17