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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Tax Update - Consolidated Appropriations Act (CAA) (3/12/2021)
Farm and Ranch Tax Seminar/Webinar (6/7-6/8/2021, Ohio)
Farm and Ranch Tax Seminar/Webinar (8/2-8/3/2021, Montana)
Photograph: Hilton Garden Inn, Missoula, Montana.
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.

  • 4/14/2021 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses tax and planning considerations when leasing farmland.
  • 4/10/2021 Kansas Ag Report - Listen (begins at 5:30)
    Discusses how loss is measured for damaged and/or destroyed trees and crops, confined animal feeding operations and fence law basics.
  • 4/6/2021 RFD-TV - Watch (3:28).
    Discusses special use valuation’s 25 percent test which allows, by election, farmland to be valued in a decedent’s estate for federal estate tax purposes at its value for farming purposes rather than values reflecting commercial development potential.
  • 3/23/2021 RFD-TV - Watch (2:43).
    Discusses the unique tax treatment of "Section 1231" assets for farmers and ranchers. Part 2 - the definition of "livestock," the "holding period," the procedure for netting gains and losses.
  • 3/17/2021 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses the unique tax treatment of "Section 1231", part of the federal tax code which addresses farm business asset sales.
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. Likewise, the information contained on WALTR is for educational purposes only and should not be construed in any way as endorsing any political positions, statements or conduct of Washburn Law School or Washburn University.