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.

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.

  • 10/22/2018 Ag-Issues - Listen (15:33).
    Discusses cases, groundwater not a “point source” of pollution, mental capacity of parents in execution of estate documents, taxes for pastor cash gifts, sales tax for beef sales on facebook market place, IRS determines bitcoin as property not money.
  • 10/8/2018 Ag-Issues - Listen (14:46).
    Discusses upcoming KSU tax schools, IRS areas eligible for extended replacement period, Endangered Species Act case, income tax basis for spousal joint tenancies.
  • 10/2/2018 RFD-TV - Watch (3:28).
    Discusses the income tax basis rules at death for spousal joint tenancies.
  • 9/24/2018 RFD-TV - Watch (3:21).
    Discusses deductions associated with residual soil fertility.
  • 9/20/2018 RFD-TV - Watch (3:18).
    Discusses posting farm personal property as "No Trespassing".
Continuing Education

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