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REDLEAF v. C.I.R.

No. 21-2209, No. 21-2224.

43 F.4th 825 (2022)

Andrew J. REDLEAF, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Elizabeth G. Redleaf, Appellee v. Commissioner of Internal Revenue, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: August 5, 2022.

Attorney(s) appearing for the Case

Counsel who presented argument on behalf of the appellant in 21-2209 and appeared on the brief was Andrew J. Holly , of Minneapolis, MN. The following attorney(s) appeared on the appellant brief; Nicholas J. Bullard , of Minneapolis, MN.

Counsel who presented argument on behalf of the appellant in 21-2224 and appellee in 21-2209 and appeared on the brief was Ivan Clay Dale , USDOJ, Tax Division, of Washington, DC. The following attorney(s) appeared on the brief; Jacob Christensen , USDOJ, Tax Division, of Washington, DC.

Counsel who presented argument on behalf of the appellee in 21-2224 and appeared on the brief was Kevin L. Kenworthy , of Washington, DC. The following attorney(s) appeared on the appellee brief in 21-2224; Samuel A. Lapin , of Washington, DC.

Before LOKEN, COLLOTON, and SHEPHERD, Circuit Judges.

Andrew Redleaf made deferred cash payments to his ex-wife Elizabeth pursuant to a marriage termination agreement providing that Elizabeth "waives any right to ... permanent spousal maintenance." Were those payments nonetheless "spousal maintenance" payments under Minn. Stat. § 518.552? We conclude the answer is clearly...

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