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.

Farm and Ranch Tax Seminar/Webinar

Farm and Ranch Income Tax/Estate and Business Planning Seminar/Webinar
6/7-6/8/2018 (Shippensburg, Pennsylvania)

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.

  • 2/20/2018 RFD-TV - Watch (3:25).
    Discusses the imprecise language and the problems that can be created in drafting wills and trusts for farmland / ranchland.
  • 2/13/2018 RFD-TV - Watch (2:52).
    Discusses the requirements for livestock that are sold or exchanged because of disease leading to taxable gain.
  • 2/12/2018 Ag-Issues - Listen (15:43).
    Discusses several cases including cow/vehicle accident, Environmental Protection Agency with regards to the WOTUS rule, assessing ag land in Nebraska and Nebraska Livestock Brand Act.
  • 2/5/2018 RFD-TV - Watch (3:40).
    Discusses hobby loss issues when a hobby is converted into a more typical business operation.
  • 1/29/2018 RFD-TV - Watch (3:37).
    Discusses the research and development credit, a general business credit that reduces tax liability when allowed.