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.

Short URL for this page:
http://washburnlaw.edu/waltr

Tax Law Practice Ethics CLE
2019 Tax Filing Season Update

This February 8, 2019 program is available to view on vimeo.com 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.

  • 12/3/2019 Ag-Issues - Listen (15:50).
    Discusses the distinction between co-tenancy and joint tenancy with regards to land ownership and why it matters; windbreaks used on farms and whether or not they are considered depreciable.
  • 11/27/2019 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses a case involving dicamba herbicide drift, a bankruptcy plan involving a farmer and his daughter, a confined animal feeding operation permit and farm property ownership during divorce.
  • 11/18/2019 Ag-Issues - Listen (17:31).
    Discusses the U.S. Supreme Court case on whether the Clean Water Act requires a federal NPDES permit for a discharge of a pollutant from groundwater into a WOTUS. He says the decision on this case could have significant impacts on U.S. farmers.
  • 11/13/2019 Ag-Today - Listen (11:00; begins at 01:30)
    Discusses groundwater pollution case which will have major repercussions for virtually all agricultural interests. The U.S. Supreme Court are deciding whether non-point source pollution via groundwater constitutes a violation of the Clean Water Act.
  • 11/4/2019 Ag-Issues - Listen (15:24).
    Discusses two Iowa cases about odors from agricultural facilities, rationale for state sales tax on an activity or item, approval of permits for oil & gas drilling operations, director fees subject to self-employment tax.
Continuing Education

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

Disclaimer

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.