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.

U.S. Tax Court CLE, 4/20

Washburn Law is offering the CLE "United States Tax Court: History, Practice, and Processes" presented by Judge Elizabeth Crewson Paris on Thursday, April 20, 2017, from 3:00-3:50 p.m.

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.

  • 03/27/2017 Ag-Issues - Listen (15:37).
    Talks about Kansas law that waives the sales and use tax to repair and replace fences in wildfire areas; and recent cases, including property taxes on mixer feeder trucks, and the glyphosate mess in California.
  • 3/14/2017 RFD-TV - Listen (03:55).
    Discusses the 1985 Farm Bill and the concept "Swamp Buster".
  • 03/13/2017 Ag-Issues - Listen (15:40).
    Discusses tax and loss considerations for farmers and ranchers impacted by last week’s wildfires.
  • 02/27/2017 Ag-Issues - Listen (17:35).
    Discusses Long Term Care insurance, and three cases including a woman run over by a cow, crop insurance claim and Farm Bill field hearing in Kansas.
  • 2/22/2017 RFD-TV - Listen (03:20).
    Discusses the Farm Lease Law when the land is co-owned.
Continuing Education

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