What is the deduction of capitalized value of a pension from a deceased's income tax return?

I refuse to believe that the capitalized value of the pension should be deducted. It is merely one matter to be considered in assessing damage on an overall basis. I quite agree that the income tax position must be taken into consideration and in the case of MacDonald v. Deson et al., supra, it is stated that in assessing the pecuniary loss of a family for the purpose of determining damages in a fatal accident the income tax payable by the deceased must be taken into account [at p. 248]: "Had the deceased lived, the widow could not under any circumstances have been entitled to the benefits of his gross earnings without, amongst other things, the deductions of his income tax."