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 Lodge at Deadwood hotel.

Summer 2020 Farm Income Tax and Estate/Business Planning Seminar
July 20-21, 2020
Lodge at Deadwood
Deadwood, South Dakota

Attend either in-person or via web simulcast.

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.

  • 6/29/2020 Ag-Issues - Listen (18:58).
    Discusses whether dinosaur fossils are "minerals" and if owned by the owner of a mineral estate, when is a transfer of funds a gift and why it matters, update on the SBA regulation barring bankrupt borrowers from the PPP Program.
  • 6/24/2020 Ag-Today - Listen (11:00; begins at 12:50)
    Discusses the care that parents need to take in making monetary gifts to adult children in the form of loans, which have to be conducted properly to avoid incurring tax liability.
  • 6/23/2020 RFD-TV - Watch (2:52).
    Discusses whether an advance of funds to a child is a loan or a gift.
  • 6/15/2020 RFD-TV - Watch (3:34).
    Discusses chapter 12 filers and Paycheck Protection Program (PPP) loan eligibility.
  • 6/15/2020 Ag-Issues - Listen (17:30).
    Discusses the latest in the Dicamba court ruling update, indictment of senior executives of chicken processing firms, Indiana case where outdated county ordinance failed to bar CAFO’s and whether advances to children are considered loans or gifts.
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.