Photograph: Barn in field.

Washburn Agricultural Law and Tax Report

The Washburn Agricultural Law and Tax Report (WALTR) focuses on legal and tax issues that agricultural producers, agricultural businesses, and rural landowners face. Some issues are encountered on a daily basis; others may arise on a more cyclical basis. Many issues illustrate how the legal and tax systems in the United States uniquely treat agriculture and the singular relationship between the farm family and the farm firm. In addition, there are basic legal principles that have wide application throughout the entire economy, and those principles will be evident in the annotations, articles, and media resources on this website.

For students and those involved in agriculture either as producers of commodities, consumers, or in the agricultural industry, WALTR will help you gain an ability to identify agricultural legal problems and become acquainted with the basic legal framework surrounding agricultural issues and the tax concepts peculiar to agriculture. It will become evident that agricultural law and taxation is a very dynamic field that has wide application to everyday situations.

WALTR is also designed to be a research tool for practitioners with agricultural-related clients. Many technical issues are addressed and practitioners can also find seminars to attend where the concepts discussed here are more fully explored. In addition, media resources address agricultural law and taxation in action as it applies to current events impacting the sector.

Top Ten Agricultural Law and Tax Developments of 2016

Read the Article (135 KB PDF)

Exploring the Business of Agriculture
Photograph: Roger McEowen.

Roger A. McEowen authors the Washburn Agricultural Law and Tax Report.

Roger on the Air

Roger McEowen regularly appears on radio and television programs heard nationally and across the Midwest and on the worldwide web.

  • 02/13/2017 Ag-Issues - Listen (15:35).
    Comments on four recent court decisions involving state laws and the homestead exemption, a fence dispute, business tax rebates, and water rights.
  • 1/30/2017 RFD-TV - Watch (07:57).
    Discusses agriculture and tax policy under the Trump administration (with Allen Featherstone).
  • 1/30/2017 RFD-TV - Watch (07:54).
    Discusses current farm financial situation (with Allen Featherstone).
  • 1/30/2017 RFD-TV - Listen (03:43).
    Talks about right of refusal when ag land is sold.
  • 01/30/2017 Ag-Issues - Listen (14:46).
    Comments on cases involving removing nitrates from drinking water in the city of Des Moines; EPA water transfer rule; out of state cooperation and California franchise tax; and a collision between a tractor and a truck.
Continuing Education

Roger McEowen regularly presents at continuing education programs. Upcoming events include:

  • Real Estate Law for Ag Landowners and Producers
    2/23/2017: Kansas Farm Managers and Rural Appraisers, Winter Meeting (Manhattan, Kansas)
  • Consolidation, Trade and the Changing Landscape of Global Agriculture
    2/24/2017: Third annual Alpha Gamma Rho Agriculture Symposium, Kansas State University (Manhattan, Kansas)
  • Rural Personal Safety Issues: Protecting Property, Identity Theft, etc.
    3/2/2017: Miami County Kansas Farm Bureau (Paola, Kansas)
  • Recent Issues of Interest to Lawyers Representing Clients in Rural Areas
    3/3/2017: Kansas Bar Association 2017 Spring Oil, Gas & Mineral CLE (Fort Hays, Kansas)
  • Common Problems Faced by Farmers and Ranchers in Difficult Financial Times
    4/28/2017: Iowa Bar/University of Iowa College of Law, Spring Tax Institute (Iowa City, Iowa)