Photograph: Roger McEowen giving interview on the radio.

Roger on the Air

Roger McEowen regularly appears on radio and television programs heard nationally and across the Midwest and on the worldwide web.

  • 10/13/2021 Ag-Today - Listen (11:00; begins at 12:05)
    Previews the series of the 73rd annual Kansas Income Tax Institute being conducted by K-State Agricultural Economics in the coming weeks, with Rich Llewlyn.
  • 10/9/2021 Kansas Ag Report - Listen (begins at 2:40)
    Discusses IRS guidance on the extension of the replacement period for livestock sold on account of drought or other weather-related condition, tax happenings - present status of proposed legislation.
  • 10/4/2021 Ag-Issues - Listen (17:35).
    Discusses IRS guidance on the extension of the replacement period for livestock sold on account of drought, or other weather-related condition; tax happenings – present status of proposed legislation.
  • 10/4/2021 News/Talk 1540 KXEL - Listen (18:45).
    Interview on the ag law and tax report daily radio segments.
  • 9/29/2021 Ag-Today - Listen (11:00; begins at 12:10)
    Discusses the protection of farm or ranch assets from creditors, which would include a liability ruling against a producer.
  • 9/22/2021 RFD-TV - Watch (2:45).
    Discusses estate planning to protect assets from creditors.
  • 9/20/2021 Ag-Issues - Listen (16:41).
    Discusses President Biden's American Families Plan which included tax propsals that would mean major changes to the federal tax code.
  • 9/15/2021 Ag-Today - Listen (11:00; begins at 12:10)
    Discusses what legally constitutes a farm partnership - the standards that must be met, as determined by court rulings, for a business arrangement to qualify as a partnership.
  • 9/14/2021 RFD-TV - Watch (2:55).
    Discusses when does a partnership exist.
  • 9/11/2021 Kansas Ag Report - Listen (begins at 4:05)
    Discusses checkoff programs and the Constitution and recent court developments involving legislative attempts to protect confinement animal agriculture.
  • 9/6/2021 Ag-Issues - Listen (18:08).
    Discusses recent court developments involving legislative attempts to protect confinement animal agriculture; checkoff programs and the Constitution; recent court decision in Arizona that vacated the Navigable Waters Protection Rule.
  • 9/1/2021 Ag-Today - Listen (11:00; begins at 12:05)
    Discusses recent court developments involving legislative attempts to protect confinement animal agriculture and checkoff programs and the Constitution.
  • 8/31/2021 RFD-TV - Watch (2:49).
    Discusses livestock confinement buildings and self-employment tax.
  • 8/25/2021 RFD-TV - Watch (2:34).
    Discusses the issue of illiquidity in an agricultural estate and the possibility of a decline in the federal estate tax exemption.
  • 8/23/2021 Ag-Issues - Listen (17:46).
    Discusses the illiquidity problem of farm and ranch estates; planning to avoid elder abuse; U.S. circuit court of appeals that found a Kansas statute that protects agricultural property rights unconstitutional.
  • 8/18/2021 Ag-Today - Listen (11:00; begins at 12:10)
    Discusses California's Proposition 12, the dormant Commerce Clause and the ability of a state to dictate agricultural practices in other states.
  • 8/14/2021 Kansas Ag Report - Listen (begins at 6:15)
    Discusses weather-related sales of livestock and California’s regulation of U.S. agriculture.
  • 8/9/2021 Ag-Issues - Listen (18:17).
    Discusses weather-related sales of livestock, California’s regulation of U.S. agriculture.
  • 8/09/2021 RFD-TV - Watch (2:54).
    Discusses weather-related sales of livestock.
  • 8/02/2021 RFD-TV - Watch (3:05).
    Discusses recovering costs in tax litigation when a taxpayer finds themselves under audit with the IRS.
  • 8/4/2021 Ag-Today - Listen (11:00; begins at 12:10)
    Discusses the status of the Navigable Waters Protection Rule within the Clean Water Act.
  • 7/26/2021 Ag-Issues - Listen (18:23).
    Discusses the status update of the regulatory definition of WOTUS, hoop buildings are farm machinery and equipment in Missouri, IRS uses tax "home" to determine deductible.
  • 7/21/2021 Ag-Today - Listen (11:00; begins at 12:00)
    Discusses the liabilities when a rural mailbox is damaged by passing farm equipment, and farm tax status of hoop buildings, whether they qualify for certain exemptions.
  • 7/20/2021 RFD-TV - Watch (2:55).
    Discusses moving farm machinery and equipment along a public roadway and the potential hazard presented by mailboxes.
  • 7/13/2021 RFD-TV - Watch (3:29).
    Discusses handling farm net operating losses.
  • 7/12/2021 Ag-Issues - Listen (18:43).
    Discusses the "EIDL Trap" for farm borrowers, mailboxes and farm equipment, American Rescue Plan Act and state tax provision, EPA concerning the year-round sales of E-15 fuel.
  • 7/10/2021 Kansas Ag Report - Listen (begins at 6:25)
    Discusses the constitutionality of parts of the American Rescue Plan Act of 2021; public trust doctrine and a recent Iowa Supreme Court decision; key "takings" decision from SCOTUS involving agricultural businesses.
  • 7/7/2021 Ag-Today - Listen (11:00; begins at 12:10)
    Discusses a recent ruling regarding farm property takings in California and another on small refinery exemptions to Renewable Fuel Standard obligations.
  • 6/30/2021 RFD-TV - Watch (3:24).
    Discusses the constitutionality of parts of ARPA programs - Restaurant Revitalization Fund and USDA Loan Forgiveness.
  • 6/28/2021 Ag-Issues - Listen (17:11).
    Discusses U.S. Supeme Court cases - regulation of agricultural runof, small refinery exemption, key "takings" decision involving agricultural businesses.
  • 6/24/2021 RFD-TV - Watch (3:25).
    Discusses key "Takings" decision from SCOTUS involving agricultural businesses.
  • 6/23/2021 Ag-Today - Listen (11:00; begins at 12:00)
    Discusses court decision which halted the USDA's proposal to forgive debt held by farmers on USDA loans; Iowa court rejection of a lawsuit that would have seriously hindered agricultural activities in a major river basin.
  • 6/21/2021 RFD-TV - Watch (2:41).
    Discusses the ability (or not) to treat tax refunds as exempt from creditors in bankruptcy.
  • 6/14/2021 Ag-Issues - Listen (18:12).
    Discusses the constitutionality of USDA loan forgiveness ARPA program criteria, tax refund exemption in bankruptcy, the "Dormant" Commerce Clause and agriculture.
  • 6/15/2021 RFD-TV - Watch (2:57).
    Discusses the scope of the exemption for paying overtime for agricultural employment.
  • 6/12/2021 Kansas Ag Report - Listen (begins at 6:20)
    Discusses tax implications of conservation easement on farm or ranch land and the transfer of assets upon death.
  • 6/9/2021 Ag-Today - Listen (11:00; begins at 11:55)
    Discusses conservation easements on agricultural land, and the tax deduction benefits to the producer.
  • 6/1/2021 RFD-TV - Watch (2:19).
    Discusses deed reformation – correcting mistakes in farm real estate deeds after they have occured.
  • 5/31/2021 Ag-Issues - Listen (17:21).
    Discusses key points concerning the agricultural economy right now that tax practitioners and those that advise farmers and ranchers on estate and business planning matters must understand.
  • 5/26/2021 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses how environmental-based circumstances can impact agricultural property valuation.
  • 5/25/2021 RFD-TV - Watch (2:52).
    Discusses valuing agricultural land with environmental concerns.
  • 5/18/2021 RFD-TV - Watch (2:40).
    Discusses income tax impacts of a revocable trust when the grantor dies.
  • 5/17/2021 Ag-Issues - Listen (20:16).
    Discusses planning for changes to the federal estate and gift tax system.
  • 5/12/2021 Ag-Today - Listen (11:00; begins at 12:50)
    Discusses key components of the Sensible Taxation and Equity Promotion (STEP) Act and its impacts and planning implications on estate and income tax.
  • 5/11/2021 RFD-TV - Watch (3:17).
    Discusses planning for changes to the federal estate and gift tax system.
  • 5/8/2021 Kansas Ag Report - Listen (begins at 6:00)
    Discusses fences and the true property line.
  • 5/3/2021 Ag-Issues - Listen (17:28).
    Discusses the basic principles on how property line is described, whether an old fence is really the boundary.
  • 5/3/2021 RFD-TV - Watch (3:40).
    Discusses the revocable living trust in creating an estate plan.
  • 4/28/2021 Ag-Today - Listen (11:00; begins at 1:30)
    Discusses the advantages and disadvantages of putting a farm or ranch estate into a revocable living trust.
  • 4/26/2021 RFD-TV - Watch (3:30).
    Discusses old fences and property boundaries.
  • 4/19/2021 Ag-Issues - Listen (17:37).
    Discusses regulation of agriculture - food products, slaughterhouse line speeds and Concentrated Animal Feeding Operations (CAFO).
  • 4/19/2021 RFD-TV - Watch (3:02).
    Discusses computing the amount of damage to trees and crops the landowner is entitled to.
  • 4/14/2021 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses tax and planning considerations when leasing farmland.
  • 4/12/2021 RFD-TV - Watch (3:19).
    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.
  • 4/5/2021 Ag-Issues - Listen (17:10).
    Discusses cases, loss measurement for damaged and destroyed trees and crops, nuisance case against hog CAFO, Trump-Era WOTUS rule, 1914 fence agreement fixes boundary, boundary by acquiescence established by landowners’ conduct.
  • 3/23/2021 Ag-Issues - Listen (17:34).
    Discusses the unique tax treatment of Internal Revenue Code section 1231 assets for farmers and ranchers.
  • 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.
  • 3/16/2021 RFD-TV - Watch (2:53).
    Discusses the unique tax treatment of "Section 1231" assets for farmers and ranchers. Part 1 - basic structure and scope of Section 1231.
  • 3/13/2021 Kansas Ag Report - Listen (begins at 4:40)
    Discusses the Packers and Stockyards Act amended to provide additional protection for unpaid cash sellers of livestock; the legal rules, regulations and liability risks associated with prescribed burning of agricultural lands.
  • 3/8/2021 RFD-TV - Watch (2:56).
    Discusses "cross-collateralization" clause in a lending instrument.
  • 3/8/2021 Ag-Issues - Listen (16:54).
    Discusses the legal rules, regulations and liability risks associated with prescribed burning of agricultural lands. Also the issue of zoning which is largely a local issue but agricultural zoning often receives favorable treatment so which activity constitutes "agriculture" such that the preferential treatment applies?
  • 3/3/2021 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses the legal rules, regulations and liability risks associated with prescribed burning of agricultural lands.
  • 3/2/2021 RFD-TV - Watch (2:51).
    Discusses zoning activities on rural land.
  • 2/23/2021 RFD-TV - Watch (3:44).
    Discusses the legal rules, regulations and liability risks associated with prescribed burning of agricultural lands.
  • 2/22/2021 Ag-Issues - Listen (17:11).
    Discusses the amended Packers and Stockyards Act and estate tax valuation discounts.
  • 2/17/2021 Ag-Today - Listen (11:00; begins at 12:55)
    Discusses potential law changes that could impact farm and ranch estate and business planning.
  • 2/16/2021 RFD-TV - Watch (3:21).
    Discusses potential law changes that could impact farm and ranch estate and business planning.
  • 2/16/2021 Wisconsin Public Radio - Listen (8:10; begins at 05:05)
    Discusses why farm bankruptcies continue to loom in Wisconsin - looks at what's behind the numbers and how farm bankruptcy protections work for farmers.
  • 2/13/2021 Kansas Ag Report - Listen (begins at 3:50)
    Reviews the "Top Ten" agricultural law and taxation developments of 2020, and outlines their importance to agricultural producers and the agriculture industry as a whole. This segment includes developments 10 to 6.
  • 2/9/2021 RFD-TV - Watch (3:14).
    Discusses possible federal income taxation changes.
  • 2/8/2021 Ag-Issues - Listen (18:36).
    With the beginning of a new Congress and the inauguration of Joe Biden, discusses the impact of possible changes in federal income taxation and estate planning.
  • 2/3/2021 Ag-Today - Listen (11:00; begins at 12:50)
    Discusses possible changes in income tax provisions being promoted by the new administration, and how those would likely affect agricultural producers if they took effect.
  • 2/1/2021 RFD-TV - Watch (3:18).
    Discusses deducting costs associated with starting a business.
  • 1/25/2021 RFD-TV - Watch (2:58).
    Discusses the QBI Final Regulations applicable to agricultural / horticultural cooperatives.
  • 1/25/2021 Ag-Issues - Listen (20:46).
    Reviews 2020 "Top Ten" agricultural law and taxation developments - Meatpackers Investigation; Conservation Easements; Farm Records and FOIA; NRCS Final Rule on 1985 Farm Bill; Dormant Commerce Clause; Dicamba Drift Damages; Groundwater Discharges; SCOTUS DACA Opinion; Public Trust Doctrine; CARES Act; CFAP Programs and Disaster Legislations and CAA, 2021.
  • 1/20/2021 Ag-Today - Listen (22:20; begins at 1:30)
    Reviews his "Top Ten" agricultural law and taxation developments of 2020, and outlines their importance to agricultural producers and the agriculture industry as a whole.
  • 1/19/2021 RFD-TV - Watch (3:59).
    Reviews the "Top Ten" agricultural law and agricultural tax developments of 2020. Number 3 – SCOTUS DACA Opinion; Number 2 – Public Trust Doctrine; Number 1 - CARES Act, CFAP Programs and Disaster Legislations and CAA, 2021.
  • 1/15/2021 RFD-TV - Watch (3:21).
    Reviews the "Top Ten" agricultural law and agricultural tax developments of 2020. Number 5 – Dicamba Drift Damages; Number 4 – Groundwater Discharges and Functional Equivalency.
  • 1/14/2021 RFD-TV - Watch (3:44).
    Reviews the "Top Ten" agricultural law and agricultural tax developments of 2020. Number 7 - NRCS Final Rule on Conservation Provisions of the 1985 Farm Bill; Number 6 – Dormant Commerce Clause.
  • 1/11/2021 Ag-Issues - Listen (19:08).
    Reviews important developments in agricultural law and taxation that did not quite make his "Top Ten" list for 2020 - Withheld Tax Not Deprioritized in Bankruptcy; Preferential Payment Rule – Dean Foods Matter; Hog Nuisance Suit; Filing Tax Returns With False Statement; "Renewable" Energy Cash Grants; Trust Income Tax Regulations; Lying With Purpose of Harming Livestock Facility is Protected Speech; Right-To-Farm Laws; Dinosaur Fossils are Not Minerals; Force Majeure Clauses in Contracts
  • 1/9/2021 Kansas Ag Report - Listen (begins at 1:50)
    Reviews the "Almost Top Ten" agricultural law and agricultural tax developments of 2020. These are some of the lead developments in 2020 that did not quite make his annual top ten list, but that were nonetheless significant for agricultural interests.
  • 1/8/2021 RFD-TV - Watch (3:47).
    Reviews the "Top Ten" agricultural law and agricultural tax developments of 2020. Number 10 - Department of Justice Announces Investigation of Meatpackers; Number 9 - Conservation Easements; Number 8 – Farm Records and Freedom of Information Act (FOIA).
  • 1/6/2021 Ag-Today - Listen (19:00; begins at 13:00)
    Reviews some of the lead developments in agricultural law and taxation in 2020 that did not quite make his annual top ten list, but that were nonetheless significant for agricultural interests.
  • 1/5/2021 RFD-TV - Watch (3:40).
    Reviews the "Almost Top Ten" agricultural law and agricultural tax developments of 2020 - "Renewable" Energy Cash Grants; Trust Income Tax Regulations; Lying With Purpose of Harming Livestock Facility is Protected Speech.
  • 1/4/2021 RFD-TV - Watch (4:01).
    Reviews the "Almost Top Ten" agricultural law and agricultural tax developments of 2020 - Bankruptcy and the Preferential Payment Rule – The Dean Foods Matter; Appellate Court Upholds $750,000 Compensatory Damage Award in Hog Nuisance Suit; Withheld Tax Not Deprioritized in Bankruptcy; Lifetime Ban on Owning Firearms For Filing Tax Returns With False Statement.

Other Media Contacts

Roger McEowen is regularly featured on

Disclaimer

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.