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.

Top Ten Agricultural Law and Tax Developments of 2016

Read the Article (135 KB PDF)

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.

  • 10/19/2017 RFD-TV - Listen(02:58).
    Discusses tax deductions for conservation easements.
  • 10/10/2017 RFD-TV - Listen (03:17).
    Discusses the issues that can arise from agriculture contracts and what the rights and liabilities of the parties are.
  • 10/9/2017 Ag-Issues - Listen (15:50).
    Discusses recent cases involving, Valuation Regulations, collision between a TerraGator and a vehicle on uncontrolled rural road, C Corporation Dividend taxes, an insurance claim from bird flu epidemic, and a drainage tile.
  • 10/5/2017 RFD-TV - Listen (03:13).
    Discusses the US Tax Court opinion that provides relief from self-employment tax and explains the importance of the Mizell case and how the law changes will affect American agriculturist.
  • 10/2/2017 Ag-Issues - Listen (15:47).
    Discusses the Tax Reform proposal unveiled last week by the Trump Administration. The plan includes some sections that would benefit farmers and ranchers but also eliminates some important deductions.
Continuing Education

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