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:

2020 Farm and Ranch Income Tax/Estate and Business Planning Seminar

Video from this program is available at to rent for $300 to view during a 30-day period.

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.

  • 9/21/2020 Ag-Issues - Listen (17:44).
    Discusses cases, solar "farm" determined not a nuisance, recreational use statute that provides landowner protection, rural-urban fringe issues whether zoned as residential or agriculture, conveyance by deed not required to transfer ownwership of property, real estate mortgage that creates a lien on a property with no title conveyed.
  • 9/16/2020 Ag-Today - Listen (11:00; begins at 12:55)
    Talks about weed control laws, and how the courts have interpreted those over the years. He highlights the extent of requirements on landowners under noxious weed control statutes.
  • 9/12/2020 Kansas Ag Report - Listen (11:10; begins at 4:05)
    Discusses issues with noxious weeds and seeds and right-to-farm laws.
  • 9/7/2020 Ag-Issues - Listen (19:00).
    Discusses issues with noxious weeds and seeds, right-to-farm law that may eventually end up in the U.S. Supreme Court, deceptive labeling of beef products.
  • 9/2/2020 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses the court case history of state right-to-farm laws, which generally have provided farmers solid protection from nuisance lawsuits by people who move into rural areas.
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.