  We study the energy distribution function of quasiparticles in voltage biased
mesoscopic wires in presence of magnetic impurities and applied magnetic field.
The system is described by a Boltzmann equation where the collision integral is
determined by coupling to spin 1/2 impurities. We derive an effective coupling
to a dissipative spin system which is valid well above Kondo temperature in
equilibrium or for sufficiently smeared distribution functions in
non-equilibrium. For low magnetic field an enhancement of energy relaxation is
found whereas for larger magnetic fields the energy relaxation decreases again
meeting qualitatively the experimental findings by Anthore et al.
(cond-mat/0109297). This gives a strong indication that magnetic impurities are
in fact responsible for the enhanced energy relaxation in copper wires. The
quantitative comparison, however, shows strong deviations for energy relaxation
with small energy transfer whereas the large energy transfer regime is in
agreement with our findings.
