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.

2019 Tax Filing Season Update

This February 8, 2019 program is available to view on vimeo.com for $50. Credit is not available for viewing the program through Vimeo.

Register Now!
Photograph: Entry of The Steamboat Grand hotel.

Summer 2019 Farm Income Tax and Estate/Business Planning Seminar
August 13-14, 2019
The Steamboat Grand Hotel
Steamboat Springs, Colorado

Attend either in-person or via web simulcast.

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.

  • 5/20/2019 Ag-Issues - Listen (15:53).
    Discusses cases, long standing lawsuit involving a rail trail in central Kansas, tax court ruling that could ease loss requirements on so-called passive participation and recent Supreme Court case Apple Inc. v. Pepper.
  • 5/15/2019 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses the level of protection "right-to-farm" laws provide to agricultural producers against nuisance claims, revolving around what's called the "coming to the nuisance defense".
  • 5/13/2019 RFD-TV - Watch (3:01).
    Discusses the increase in bankruptcies in the Midwest and how it is impacting the collateral needed for farm loans and extensions of those loans.
  • 5/6/2019 Ag-Issues - Listen (15:30).
    Discusses cases, a Nebraska law providing tax relief for destroyed real estate, IRS explains how farm income averaging interacts with the QBID, Indiana right-to-farm Law involving nuisance law suits, product liability down on the farm.
  • 5/1/2019 RFD-TV - Watch (3:12).
    Discusses recent significant tax developments that went unnoticed as tax returns were being filed by producers.
Continuing Education

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

  • Complex Structures in Agriculture
    5/21/2019: Rabo AgriFinance (Chesterfield, Missouri)
  • Estate Planning: New Laws That Make Old Tools Obsolete
    6/7/2019: Teleconference
  • Farm Income Tax, In-House Training
    6/12/2019: Crowe LLP (Oakbrook, Illinois)
  • Federal Tax Update
    6/25/2019: Kansas Society of CPAs (Topeka, Kansas)
  • Agricultural Law Update
    6/28/2019: Washburn University School of Law, 2019 Selected Topics and Miscellany (Topeka, Kansas)
Disclaimer

The views expressed by faculty members at Washburn University School of Law are protected by the First Amendment's respect for academic freedom and do not represent the position of Washburn University School of Law.