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.

Short URL for this page:
http://washburnlaw.edu/waltr

Register Now!
Photograph: Entry of The Lodge at Deadwood hotel.

Summer 2020 Farm Income Tax and Estate/Business Planning Seminar
July 20-21, 2020
Lodge at Deadwood
Deadwood, South Dakota

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.

  • 3/23/2020 Ag-Issues - Listen (16:25).
    Discusses cases, watermelon pollinator not proven as a cause of hollow heart, tax court petition not timely mailed, early withdrawal penalty on IRA was deemed constitutional, tax provisions in the CARES bill submitted by Senate Republicans.
  • 3/18/2020 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses tax court rulings, valuation of an estate for tax purposes, early withdrawal from a retirement account, tax liabilities on bank accounts in foreign jurisdictions, and whether lakes do have constitutional rights.
  • 3/9/2020 Ag-Issues - Listen (15:43).
    Discusses cases involving city of Toledo's Lake Erie Bill of Rights; serial wetland violation by family farm operators; reversion to agricultural use in big island of Hawaii; failure to disclose foreign bank account; no deductions for farm not operated for profit.
  • 3/4/2020 Ag-Today - Listen (11:00; begins at 01:30)
    Discusses the tax code provision Qualified Business Income Deduction, and how farmers, ranchers and other landowners can qualify for this significant deduction.
  • 3/2/2020 RFD-TV - Watch (2:50).
    Discusses the tax rules surrounding death of livestock.
Continuing Education

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

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.