Meisner v. United States

133 F.3d 654 (1998)

Study Aids
Case Briefs Overview
Casebooks
Case Briefs
M
From our private database of 46,300+ case briefs, written and edited by humans—never with AI.

Meisner v. United States

United States Court of Appeals for the Eighth Circuit
133 F.3d 654 (1998)

  • Written by Heather Whittemore, JD

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.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 805,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 805,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 805,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,300 briefs - keyed to 988 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership

Casebooks

Federal Income Tax

Key Terms