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.

Exploring the Business of Agriculture 2017 CLE

Monday, September 18, 2017

Kansas Farm Bureau
Manhattan, Kansas

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.

  • 9/15/2017 RFD-TV - Listen (03:39).
    Discusses the "farm products" rule which governs the sale of farm products when used as collateral for lender security and interest.
  • 09/11/2017 Ag-Issues - Listen (15:54).
    Update on congressional efforts on tax reform and discussed cases including natural gas pipeline leak, dicamba drift lawsuit, label for oats harvested with glyphosate, Obama overtime rule.
  • 9/8/2017 RFD-TV - Listen (03:17).
    Overviews the invalidation of overtime rules from the Obama administration and what this will mean for workers in agriculture.
  • 8/31/2017 RFD-TV - Listen (03:41).
    Overviews the necessary steps and highlights common pitfalls in a tax-free incorporation of an existing farm or ranch operation.
  • 08/28/2017 Ag-Issues - Listen (16:11).
    Discussed upcoming symposium on Business of Agriculture and recent cases including a man killed by cattle, contaminated food case, EPA's WOTUS Rule, large charitable deduction and filing a partnership return.
Continuing Education

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