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Cases of Interest: Minnesota
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Appreciation of Assets (full category)

MINNESOTA: Robert v. Zygmunt, 652 N.W.2d 537 (Minn. Ct. App. 2002).
The wife's father died, leaving substantial assets in trust for the wife's mother. Remainder interests were owned by the children, including the wife. For tax planning reasons, the mother and the children purchased shares of stock out of the trust. The purchase price was paid with notes. Payments on the notes were made by redeeming shares held by the trust as security for the obligation.
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Attorneys and Clients (full category)

MINNESOTA: In re Marriage of Shirk, 561 N.W.2d 519 (Minn. 1997).
A sexual relationship between an attorney and his divorce client during the course of the representation is not grounds for reopening the final decree.
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Children (full category)

MINNESOTA: Kriesel v. Gustafson, 513 N.W.2d 9 (Minn. Ct. App. 1994).
A parent's right to claim the couple's dependent children as an income tax exemption is not "property" with a present value for purposes of dividing the marital estate.
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Child Support (full category)

MINNESOTA: In re Marriage of Branch, No. C1-01-166 (Minn. Ct. App. Aug. 28, 2001).
Under the plain language of Minn. Stat. 518.551(5)(b)(viii) (2000), any amounts currently being paid for child support, whether they are current payments or payments for arrearages, may be deducted from the obligor's income prior to calculation of the support obligation for a subsequent child.
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Classification of Assets (full category)

MINNESOTA: Olsen v. Olsen, 552 N.W.2d 290 (Minn. Ct. App. 1996).
Real property which was conveyed to the parties as joint tenants by the wife's uncle was marital property.
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Division of Property (full category)

MINNESOTA: Lund v. Lund, 615 N.W.2d 860 (Minn. Ct. App. 2000).
A division of property was reversed when it rested on a finding of fact that a farm operator could avoid the tax consequences of a property division and that finding of fact was not supported by the record.
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MINNESOTA: Olsen v. Olsen, 552 N.W.2d 290 (Minn. Ct. App. 1996).
Real property which was conveyed to the parties as joint tenants by the wife's uncle was marital property.
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Gifts (full category)

MINNESOTA: Olsen v. Olsen, 552 N.W.2d 290 (Minn. Ct. App. 1996).
Real property which was conveyed to the parties as joint tenants by the wife's uncle was marital property.
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Goodwill (full category)

MINNESOTA: Sweere v. Gilbert-Sweere, 534 N.W.2d 294 (Minn. Ct. App. 1995).
A former spouse who sells marital stock and receives a separate payment from the corporation in exchange for a noncompetition agreement may only treat as nonmarital property the portion of the noncompetition payment that compensates the spouse for restricting postmarital personal service.
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Military Benefits (full category)

MINNESOTA: Deason v. Deason, 611 N.W.2d 369 (Minn. Ct. App. 2000).
Does the Uniformed Services Former Spouses' Protection Act (USFSPA) effectively deny the wife any portion of the husband's military pension?
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Source of Funds (full category)

MINNESOTA: Robert v. Zygmunt, 652 N.W.2d 537 (Minn. Ct. App. 2002).
The wife did not contribute to the retained earnings of a Subchapter S corporation merely (1) by being taxed upon corporate income, where there was no showing that marital funds were used to pay the taxes; and (2) by being physically present at board meetings and casting nominal votes on corporate issues, where other persons clearly made all of the key managerial decisions.
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Stocks and Securities (full category)

MINNESOTA: Robert v. Zygmunt, 652 N.W.2d 537 (Minn. Ct. App. 2002).
For estate-planning reasons, the wife purchased stock out of an inherited trust, paying for the stock with a note. Value traceable to the stock was used to make payments on the note. Because no marital funds were used, and because the purchase was an estate-planning device, the stock was not marital property.
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Tax Consequences (full category)

MINNESOTA: Lund v. Lund, 615 N.W.2d 860 (Minn. Ct. App. 2000).
A division of property was reversed when it rested on a finding of fact that a farm operator could avoid the tax consequences of a property division and that finding of fact was not supported by the record.
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MINNESOTA: Kriesel v. Gustafson, 513 N.W.2d 9 (Minn. Ct. App. 1994).
A parent's right to claim the couple's dependent children as an income tax exemption is not "property" with a present value for purposes of dividing the marital estate.
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Transmutation of Property (full category)

MINNESOTA: Pfleiderer v. Pfleiderer, 591 N.W.2d 729 (Minn. Ct. App. 1999).
When, for estate planning purposes, a married couple converts title to a marital asset held in joint tenancy to single ownership, the property remains marital and is not converted into nonmarital status.
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