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.

Farm and Ranch Tax Seminar/Webinar
Top Ten Agricultural Law and Tax Developments of 2016

Read the Article (135 KB PDF)

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.

  • 04/24/2017 Ag-Issues - Listen (15:51).
    Discussed cases, a “baiting” regulation in Wisconsin, EPA rule exempting farms from air releases, naming IRA beneficiaries, access to flooded waters or ice over private property, and mechanics lien.
  • 4/13/2017 RFD-TV - Listen (03:18).
    Reviews the Endangered Species Act.
  • 04/10/2017 Ag-Issues - Listen (15:29).
    Discussed recent cases, including “nuisance” lawsuit against a commercial solar operation, a man who shot down a drone, Endangered Species act in Utah, a hog feeding case.
  • 4/6/2017 RFD-TV - Listen (03:25).
    Discusses the USDA Livestock Indemnity Program.
  • 3/27/2017 RFD-TV - Listen (03:44).
    Discusses helpful tax provisions that can be utilized to soften the blow of financial losses from weather-related events.
Continuing Education

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

  • Common Problems Faced by Farmers and Ranchers in Difficult Financial Times
    4/28/2017: Iowa Bar/University of Iowa College of Law, Spring Tax Institute (Iowa City, Iowa)
  • Agricultural Law and Related Tax Issues Update
    5/11/2017: Washburn Law Out West CLE, Rebein Law Firm (Dodge City, Kansas)
  • Common Problems Faced by Farmers and Ranchers in Difficult Financial Times
    6/2/2017: Iowa Bar Lawyer's Chautauqua (Okoboji, Iowa)
  • Farm Income Tax
    6/15/2017: Public Accountants Association of Colorado (Loveland, Colorado)
  • Farm Estate and Business Planning
    6/16/2017: Public Accountants Association of Colorado (Loveland, Colorado)