Roger on the Air

Roger McEowen regularly appears on radio and television programs heard nationally and across the Midwest and on the worldwide web.

• 3/23/2020 Ag-Issues - Listen (16:25).
  Discusses cases, watermelon pollinator not proven as a cause of hollow heart, tax court petition not timely mailed, early withdrawal penalty on IRA was deemed constitutional, tax provisions in the CARES bill submitted by Senate Republicans.
• 3/18/2020 Ag-Today - Listen (11:00; begins at 13:00)
  Discusses tax court rulings, valuation of an estate for tax purposes, early withdrawal from a retirement account, tax liabilities on bank accounts in foreign jurisdictions, and whether lakes do have constitutional rights.
• 3/9/2020 Ag-Issues - Listen (15:43).
  Discusses cases involving city of Toledo's Lake Erie Bill of Rights; serial wetland violation by family farm operators; reversion to agricultural use in big island of Hawaii; failure to disclose foreign bank account; no deductions for farm not operated for profit.
• 3/4/2020 Ag-Today - Listen (11:00; begins at 01:30)
  Discusses the tax code provision called the Qualified Business Income Deduction, and how farmers, ranchers and other landowners can qualify for this significant deduction.
• 3/2/2020 RFD-TV - Watch (2:50).
  Discusses the tax rules surrounding death of livestock.
• 2/24/2020 RFD-TV - Watch (3:23).
  Discusses recent developments involving estate and trust court decisions.
• 2/24/2020 Ag-Issues - Listen (15:28).
  Discusses two cases involving charitable deduction, and other cases, cutting horse activity not deemed as a hobby, Chapter 11 Bankruptcy interest rate and a dog bite not foreseeable.
• 2/19/2020 RFD-TV - Watch (3:14).
  Discusses transferring farm real estate.
• 2/19/2020 Ag-Today - Listen (11:00; begins at 13:00)
  Discusses court developments, a ruling on the interest rate to be applied in a farm bankruptcy reorganization and taking charitable tax deductions on land conservation easements.
• 2/10/2020 RFD-TV - Watch (3:41).
  Discusses family farming arrangements and liens.
• 2/10/2020 Ag-Issues - Listen (14:32).
  Discusses cases - a farmhouse not a dwelling and thus no conviction for burglary, semi-trailer in a farm field near a roadway with advertising subject to a permit, owner not liable in negligence or strict liability for a butting lamb, IRS decision determined no deduction for a donated conservation easement.
• 2/5/2020 Ag-Today - Listen (11:00; begins at 13:00)
  Reviews Kansas court rulings, decision on a challenge to a Kansas law to protect animal agricultural facilities from being annoyingly infiltrated by those who intended to harm their business, a debtor who filed a chapter 12 bankruptcy that ended up being costly to the creditor, theft of property stored in a farm house that was used as a dwelling.
• 2/5/2020 RFD-TV - Watch (3:15).
  Discusses statute of frauds and sales of goods.
• 1/27/2020 RFD-TV - Watch (3:42).
  Discusses top ten agricultural law and tax developments of 2019; number two - year-end tax and retirement legislation and number one - Qualified Business Income (QBI) final regulations.
• 1/27/2020 Ag-Issues - Listen (17:48).
  Discusses the decision striking down a portion of Kansas Farm Animal and Field Crop and Research Facilities Protect Act, enacted in 1990, a case that states aerial application of agricultural chemical not inherently dangerous activity, a case that has a financing statement that was "seriously misleading" and creditor that was unsecured.
• 1/24/2020 RFD-TV - Watch (3:53).
  Discusses top ten agricultural law and tax developments of 2019; number four - regulatory changes to the Endangered Species Act (ESA) and number three - irrigation return flows and the Clean Water Act.
• 1/22/2020 RFD-TV - Watch (3:31).
  Discusses top ten agricultural law and tax developments of 2019; number six - SCOTUS rules on administrative agency deference and number five - Waters of the United States (WOTUS) definition.
• 1/22/2020 Ag-Today - Listen (11:00; begins at 01:30)
  Discusses two recent court cases regarding beneficiaries named in wills and they both demonstrate the importance of language when making a will.
• 1/17/2020 RFD-TV - Watch (3:38).
  Discusses top ten agricultural law and tax developments of 2019; number eight - SCOTUS agrees to hear case involving groundwater discharges into a WOTUS and number seven - regulatory takings.
• 1/13/2020 RFD-TV - Watch (4:09).
  Discusses top ten agricultural law and tax developments of 2019; number ten - the relevance of roundup jury verdicts and number nine - agricultural antitrust – the ability of a farmer to sue for anticompetitive conduct.
• 1/13/2020 Ag-Issues - Listen (17:24).
  Reviewed his list of the top ten Agricultural Law and Tax Developments from 2019.
• 1/8/2020 Ag-Today - Listen (11:00; begins at 01:30)
  Discusses his top ten agricultural law and taxation developments of 2019. In the first segment, he reviews numbers ten through six.
• 1/8/2020 Ag-Today - Listen (11:00; begins at 12:55)
  Discusses his top ten agricultural law and taxation developments of 2019. In the second segment he concludes with a look at his top five choices.
• 1/7/2020 RFD-TV - Watch (3:34).
  Discusses the almost top ten issues of agricultural law and tax developments of 2019; chapter 12 debt limit increase, which government agency sues a farmer for a WOTUS violation? and USDA’s Swampbuster "incompetence"..
• 1/2/2020 RFD-TV - Watch (3:52).
  Discusses retirement planning provisions.

Other Media Contacts

• Quoted, "Professor: Emergency Will Have Impact on Tax Law, but it's Still Fuzzy," Salina Post, March 24, 2020.
• Quoted, "Oldest 'Ag-Gag' Law Struck Down," Feedstuffs, February 12, 2020.
• Quoted, "War On Easement Deductions—$30 Million Denied In Three Cases," Forbes, February 10, 2020.
• Quoted, "Avoid an Audit," Progressive Farmer, February 19, 2020.