Meisner v. United States
United States Court of Appeals for the Eighth Circuit
133 F.3d 654 (1998)
Facts
Jennifer Meisner (plaintiff) was married to Randall Meisner, a former member of the music group the Eagles, for nearly two decades. In 1981 the Meisners divorced. As part of their settlement agreement, Randall assigned 40 percent of his royalties from his work with the Eagles to Jennifer. Jennifer’s rights to the royalties were not subject to reversionary or contingent interests. Further, the Eagles paid Jennifer her portion of the royalties directly. Randall had no power or control over Jennifer’s portion of the royalties. Jennifer received royalty checks and paid income taxes on the royalties for several years. In 1994 Jennifer requested a refund of the income taxes she had paid, claiming that Randall was responsible for paying taxes on the income that the royalties produced. Jennifer moved for judgment as a matter of law in district court, and the court denied her motion. Jennifer appealed.
Rule of Law
Issue
Holding and Reasoning (Hansen, J.)
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