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.

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Tax Law Practice Ethics CLE
2019 Tax Filing Season Update

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

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.

  • 1/13/2020 Ag-Issues - Listen (17:24).
    Reviewed his list of the top ten Agricultural Law and Tax Developments from 2019.
  • 1/8/2020 Ag-Today - Listen (11:00; begins at 01:30)
    Discusses his top ten agricultural law and taxation developments of 2019. In the first segment, he reviews numbers ten through six.
  • 1/8/2020 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses his top ten agricultural law and taxation developments of 2019. In the second segment he concludes with a look at his top five choices.
  • 12/30/2019 Ag-Issues - Listen (16:42).
    Looked back at 2019 on the legal and tax developments impacting agriculture. With so many legal developments, he talked about his “almost top 10 of 2019”.
  • 12/16/2019 Ag-Issues - Listen (16:29).
    Discusses water usage issues in Kansas, one with the Quivira National Wildlife Refuge priority right, the other with a couple of west-central Kansas towns that need water in another county that don’t want to give it up.
Continuing Education

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

  • Agricultural Land Leasing Workshop
    1/23/2020: Kingman Expo Center (Kingman, Kansas)
  • Kansas Christmas Tree Growers Association Annual Meeting: Tax Issues
    1/25/2020: Kansas Department of Agriculture Building (Manhattan, Kansas)
  • Building & Protecting Your Business - Estate and Succession Planning: Key Concepts for a Successful Transition
    2/4 - 2/5/2020: NCBA 27th Annual Cattlemen's College (San Antonio, Texas)

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.