Overview Over the past three years, I have written on a couple of occasions about the accommodation doctrine – a mineral owner’s right to use the surface estate to drill for and produce minerals. The doctrine requires a balancing of the interests of the surface and mineral owner. But, at […]Read more »
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Overview It’s been a while since I last did an case and ruling update. So, today’s post is one of several that I will post in the coming weeks. Some recent developments in the courts and IRS – it’s the topic of today’s post. Retained Ownership of Minable Surface Negates […]Read more »
Overview Those old enough may remember an episode from the Andy Griffith show where Gomer makes a citizen’s arrest of Deputy Fife for making an illegal U-turn in Mayberry. Sheriff Taylor made the Deputy write out a ticket for himself because the situation with the observing townspeople was getting blown […]Read more »
Overview The One Big Beautiful Bill Act (OBBBA) (Pub. L. 119-21) has ignited a debate about its effect on the Supplemental Nutrition Assistance Program (SNAP). While some have characterized OBBA as making "cuts" to SNAP, a more detailed analysis of the legislation reveals that it does not reduce the SNAP […]Read more »
Overview In a significant ruling involving how federal administrative agencies adjudicate disputes with farmers, the Third Circuit Court of Appeals recently decided a case involving a New Jersey farming operation where the court held that the Department of Labor (DOL) unconstitutionally used its internal administrative process to assess over $500,000 […]Read more »
Overview With today’s article I look at more legal and tax issues that farmers and ranchers need to know about. Being aware of legal and tax issues is a means of overall risk management for the operation. More discussion of legal and tax issues – it’s the topic of today’s […]Read more »
Overview The U.S. agricultural sector may experience an historic harvest season. The latest projections from the USDA point to a record-setting corn crop. The confluence of this unprecedented yield and already-high grain stock levels from the previous year is poised to create a critical storage bottleneck. This is not merely […]Read more »
Overview Trump Accounts are a new investment vehicle for parents of newborns. They have some unique features and are only good for a short window of time (unless extended). One another note, AGI issues remain concerning USDA’s Supplemental Disaster Relief Program. These are the topics of today’s post. Trump Accounts […]Read more »
Overview The USDA's Supplemental Disaster Relief Program (SDRP) aims to provide a vital safety net for agricultural producers affected by natural disasters. However, its reliance on IRS AGI has created significant inequities and undermines the program's purpose in many instances. AGI, a general measure of a taxpayer's income, fails to […]Read more »
Overview In recent years, the original Roundup Ready soybean seeds developed by Monsanto (now part of Bayer) have come off patent, marking a significant shift in the agricultural landscape. The patent for the first-generation Roundup Ready trait (known as RR1), which provides resistance to glyphosate herbicide (commonly sold as Roundup), […]Read more »