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 »
Contracts
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 A recent decision by the U.S. Court of Appeals for the Fourth Circuit involving the crash of a crop duster provides some key insight as to how risk should be allocated in agricultural aviation contracts, particularly in the context of aerial pesticide application. It also speaks as to how […]Read more »
Overview Digital contracts are becoming more common for farmers and ranchers. That means there are some unique legal issues that might arise. The first part of today’s article takes a brief look at what those might be. An estate planning tool in light of the uncertainty of whether the Trump […]Read more »
Merger Clauses in Contracts Normally the terms of a written contract define the parameters of a deal. That’s particularly the case if the contract contains a “merger” clause. That’s a clause that says the terms of the written agreement constitute the entire understanding of the parties. But, without a merger […]Read more »
Overview Agricultural law and taxation is very dynamic. It deals with real issues facing farmers and ranchers and isn’t just legal theory that one sits around and contemplates – it’s reality. With today’s article, I look at a few more common issues facing farmers, ranchers and rural landowners in general. […]Read more »
Overview One of the things that my law students learn shortly into a new semester is that agricultural law covers a wide array of topic matters and will address many areas of the law that they have yet to be exposed to. That is on display in today’ blog article. […]Read more »
Overview I have started a new Substack that contains the “Rural Practice Digest.” You can access it at mceowenaglawandtax.substack.com. While I will post other content from time-to-time that is available without a paid subscription, the Digest is for paid subscribers. The inaugural edition is 22 pages in length and covers […]Read more »
Overview Today’s post is a summary of just a snippet of the items that have come across my desk in recent days. It’s been a particularly busy time. The semester has ended at the two universities I teach at, exams are graded and now the seminar season heats up in […]Read more »
Introduction Farmers and ranchers face numerous legal issues on a regular basis. The variety is vast from contract issues to income tax, estate and business planning, to real estate-related issues. Other issues come up with water, criminal matters, and environmental law. Then there are frequent issues with federal and state […]Read more »