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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Register Now!
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.

Agribusiness Symposium 2019
Graphic: Agribusiness Symposium, September 13, 2019, Hutchinson, Kansas.

Friday, September 13, 2019
Hutchinson Community College
Justice Theater
Hutchinson, Kansas

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.

  • 10/7/2019 Ag-Issues - Listen (16:59).
    Discusses a farmer sued for wetland violation without specific recommendation from EPA, denied crop insurance claims, hobby farmers and how they’re affected by the TCJA and the IRS.
  • 10/2/2019 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses two decisions by the Kansas Supreme Court, a contentious family dispute over whom would inherit a homestead upon the death of the remaining parent, and natural gas migration from one property to the other.
  • 9/30/2019 RFD-TV - Watch (3:53).
    Discusses the key distinguishing characteristics of a family limited partnership, how it is formed and the important points to consider upon formation.
  • 9/23/2019 Ag-Issues - Listen (16:14).
    Discusses irrigation return flows and the Clean Water Act, a power of attorney situation, and rule of capture being inapplicable to identifiable migrated gas.
  • 9/18/2019 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses a new court ruling that he says should have crop irrigators' attention - the Clean Water Act point source pollution exemption for runoff water discharge from irrigated fields.
Continuing Education

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


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.