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 »
Real Property
129 posts
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 In today’s random thoughts blog article, I am writing about several questions that I have answered recently from those that have emailed, written (yes, I do get handwritten letters) called, or have talked with me while I have been out on the speaking tour. It’s random commentary, but hopefully […]Read more »
The courts are constantly deciding tax issues. Two recurring themes in numerous cases involve timing of asset sales and recordkeeping/substantiation. Those two issues are on display in court opinions that I summarize. On the real estate side of the ledger fence issues loom large (and always have) as do partition […]Read more »
Overview A case involving a South Dakota farming family recently received national attention. The family has farmed land for generations that bordered with U.S. Forest Service (USFS) land. A boundary fence had been in place for many decades. A couple of years ago, the USFS (a sub-agency of the USDA) […]Read more »
Overview The advent of drone technology has ushered in a new era for various government inspection processes, offering unparalleled aerial perspectives and efficiencies. However, this technological leap intersects with established legal principles, most notably the "plain view" doctrine. Understanding this intersection is crucial as drones become increasingly integrated into routine […]Read more »
Overview This weekend was the annual spring tree planting at the Kansas place. This year a couple of dozen eastern white pines were planted. Normally, the spring planting is a lot more than that, but that’s all that was needed this spring. While planting I have time to think about […]Read more »
Overview Private property rights are a fundamental constitutional right, and three recent court developments have made that point. Two cases involved the protection of private property and a third one involved rights to hunt, fish and otherwise utilize public lands. Ag law in the courts and property rights – it’s […]Read more »
Overview Several things come to mind this afternoon concerning legal and tax issues for farmers and ranchers. What is a Trade or Business Activity and Why it Matters? Whether your farm or ranch activity is a trade or business according to the IRS matters greatly. Usually, the answer to the […]Read more »
Introduction Boundary issues are not uncommon in rural settings. What if a survey doesn’t match an existing fence line? What controls? How is the actual legal property boundary determined? Can an existing fence that is not on the actual surveyed line between two tracts of farmland become the legal boundary? […]Read more »