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.

Save the Date
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.

Further details forthcoming.

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.

  • 2/20/2019 Ag-Today - Listen (11:00; begins at 13:00)
    Reviews court rulings, a producer's misleading inaccurate information in a bankruptcy proceeding, access to digital information by an executor of estate, decision on a key federal agency's ability to determine whom may serve on its advisory committees.
  • 2/11/2019 RFD-TV - Watch (3:16).
    Discusses the need to review estate planning documents.
  • 2/11/2019 Ag-Issues - Listen (16:16).
    Discusses recent court cases, barring the IRS from foreclosing on real estate, insurance policy on unprofitable cattle activity, hunting rights and ownership, water dispute.
  • 2/6/2019 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses two new legal developments, court ruling on a liability insurance coverage case involving a "hobby" farm, and decision by the U.S. Supreme Court to take up a long-standing case on taxation of a living trust.
  • 1/28/2019 Ag-Issues - Listen (14:28).
    Discusses recent court cases involving, worker’s compensation, adverse possession, revocable living trust, constitutionally protected speech, prior appropriation doctrine.