Schools today in the wake of all of the tragic incidents have become overly cautious regarding these types of threats and behaviors and do take them very seriously. You will need to impress upon the school that just as your son's making the threatening comments may have been wrong, there is also a school policy about bullying behavior and also that the taunting could be considered a violation of your son's rights under the Americans with Disabilities Act (which is a stretch since ADHD is not really a qualified disability, but it is worth using as an argument with the school) in that it is creating a hostile environment for your son. The main thing here is you do not want to try to convince the school your son's actions were correct, but that there were some mitigating factors and the bullying he was receiving before he made the threatening comment was just as wrong. As far as the judicial system, this all depends upon the serious nature of the comment, most times they prefer not to prosecute and just allow the school to deal with the situation.
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