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.

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.

  • 12/17/2018 Ag-Issues - Listen (16:07).
    Discusses revised WOTUS Rule that EPA will soon release, the new Farm Bill approved by the House and Senate, court case on no tax deduction due to poor records.
  • 12/12/2018 Ag-Today - Listen (11:00; begins at 13:00)
    Discusses the issue of trains blocking roadways which can be a significant problem for traffic in rural areas.
  • 12/10/2018 RFD-TV - Watch (2:29).
    Discusses laws regulating the length of time a train can block a crossing.
  • 12/4/2018 Ag-Issues - Listen (16:11).
    Discusses cases, shrubbery on a property line does not constitute a spite fence, farm lease agreement in writing, treasury regulation specifying no plowback, no sales tax exemption for a lawn mower.
  • 11/27/2018 RFD-TV - Watch (3:16).
    Discusses the claim procedure for unpaid tax upon death of a farmer.
Continuing Education

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