Welcome!
The Center for Agricultural Law and Taxation (CALT) at Iowa State University, created by the Iowa Board of Regents in 2006, provides timely, critically objective information to producers, professionals and agribusinesses concerning the application of important developments in agricultural law and taxation (federal and state legal opinions of relevance, as well as critical legislative developments), and is a primary source of professional educational training in agricultural law and taxation. CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.
Current and Upcoming Events
2012 Summer Seminars - Registration is now available!
2012 CALT September Seminars
- Agricultural Law Seminar - Thursday, September 13
- Farm Estate and Business Planning Seminar - Friday, September 14
2012 Farm Income Tax Schools - Dates and Locations
- October 29-30: Mason City (North Iowa Area Community College)
- November 7-8: Waterloo (Hawkeye Community College)
- November 8-9: Denison (Boulders Conference Center)
- November 12-13: Ottumwa (Bridge View Center)
- November 19-20: Muscatine (Clarion Hotel)
- November 27-28: Sheldon (Northwest Iowa Community College)
- December 11-12: Red Oak (Red Coach Inn)
- December 17-18: Ames (Quality Inn and Suites)
2011 Farm Income Tax Schools
We have workbooks available yet to purchase.
Click here to download handouts.
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Ag Law and Taxation Items of Interest
U.S. Supreme Court Says Post-Petition Taxes in a Chapter 12 Bankruptcy are the Debtor's Responsibility
May 14, 2012 - The U.S. Supreme Court, in a 5-4 decision has upheld a Ninth Circuit opinion (which referenced our article in support of its holding) that pinned tax liability arising after a Chapter 12 bankruptcy is filed on the debtor. The court said that the statutory construct was clear and that arguments to the contrary could not overcome the plain language of the statute. Read our updated article here. Discussion of the Supreme Court's opinion begins on page 15.
Iowa Legislation-The Session Has Ended
May 11, 2012 - The Iowa legislature has completed its work. We have tracked the bills with application to agriculture, rural landowners and estates. Here's our summary of what happened.
Big Water Law Development in Colorado
May 9, 2012 - Two recent Colorado Supreme Court opinions pave the way for potentially huge changes in Colorado water law that could have a significant impact on agriculture. Read our summary of the cases here.
Department of Labor Pulls Child Farm Labor Rules
April 27, 2012 - In the face of strong and overwhelming public criticism and bipartisan congressional legislation (Preserving America's Family Farm Act) urging the Administration's Department of Labor to drop its proposed rules concerning young farm workers, the DOL now says the proposed rules are not consistent with the Administration's views. As a result, the DOL has announced that it will not "pursue" the regulations "for the duration of the Obama Administration." Read the DOL news release here. See our article originally posted last fall detailing the proposed rules here.
Collecting Fees for Litigating Fees
April 25, 2012 - The Iowa Supreme Court has ruled in a case on whether attorneys can get fees for litigating fees in an estate matter. Read our article here.
Easements and Adverse Possession
April 20, 2012 - The Iowa Court of Appeals has issued an opinion in a case involving disputes concerning the scope of an easement and ownership of a small tract of land.
Maine Enacts Agritourism Law
April 19, 2012 - Maine has become the most recent state to enact legislation designed to provide liability protection for agritourism activities. Read our article about the new law here.
Local Dust/Noise Ordinance Struck Down
April 19, 2012 - The Kansas Court of Appeals has invalidated a small town's ordinance that impacted grain drying activities in the town. Read our article about the case here.
Care Necessary When Taking Security Interest in Crop Insurance
April 7, 2012 - A recent bankruptcy court from Illinois has held that the mention of crop insurance proceeds in a collateral description is not enough to create a security interest in the proceeds. Read about the court's decision and the important implications here.
Iowa Department of Revenue and Long-Arm Taxing
April 6, 2012 - The IDOR has followed the Iowa Supreme Court's lead that an out-of-state business need not have any assets or employees in Iowa to be taxed in the state. The Iowa legislature seems to be going right along. But, a federal court has ruled unconstitutional Colorado's attempt to do the same thing. Read our updated article here.
Court Opinions Involve Attempted Sale of Farm and Mechanic's Lien
April 3, 2012 - Two recent decisions by the Iowa Court of Appeals point out the need to determine the authority of a seller to convey real estate and what a mechanic's lien covers when a contractor doesn't finish a job. You can read the case summaries here:
Tax Court Again Upholds Defined Value Clause
March 29, 2012 - The U.S. Tax Court has again validated the use of a defined value gift clause in a case involving gifts of membership interests in an LLC. See our updated article here.
Ninth Circuit Affirms Tax Court On Roth IRA As An S Corporation Shareholder
March 26, 2012 - The U.S. Court of Appeals for the Ninth Circuit has upheld a Tax Court decision holding that a Roth IRA is not an eligible shareholder of an S corporation. Read our updated article here.
Iowa Dead Animal Disposal Law
March 26, 2012 - Iowa has specific rules for disposing of dead animals. Failure to follow the rules can result in fines or criminal charges. Read our article concerning the rules here.
Treasury Told That Its Regulation Is Invalid - Again
March 23, 2012 - 24 years after it told IRS that a special use valuation regulation was invalid, the IRS was back at the same court with the same argument. The result, predictably, was the same and gives estate executors reassurance that the special use valuation election can be tailored to only the land actually desired to be subjected to the election...and the government's lien. Read our article about the case here.
Pre-Enforcement Challenges to EPA Compliance Orders Allowed – Big Landowner Win
March 21, 2012 – The U.S. Supreme Court has unanimously reversed the U.S. Circuit Court of Appeals for the Ninth Circuit in holding that a landowner can bring a civil case challenging the issuance of an Environmental Protection Agency compliance order. Read our article about the case here.
Estate Tax Returns Now Potentially Coming Due From 2010 Deaths
March 17, 2012 - Due to an extension that IRS granted to estates of decedent's that died in 2010, March 19, 2012 is the first point in time at which an estate tax return may be due. Read our updated estate planning article here, including further elaboration on the issue of "clawback."
Assumption or Rejection of Executory Contracts in Bankruptcy
March 14, 2012 - A recent Bankruptcy Court opinion sheds additional light on whether forward grain contracts are elgible for special treatment in bankruptcy. That's a big issue for farmers that deliver to ethanol plants that then file bankruptcy. Read our updated article here.
New Development In Biotech Contamination Case
March 9, 2012 - The Louisiana Court of Appeals has had second thoughts as to whether economic losses are recoverable against a biotech firm for damages suffered by buyers of crawfish.
Estate Planning the Wrong Way - Or, "How To Pass Your Estate To Lawyers After Death"
March 7, 2012 - The Iowa Court of Appeals recently decided two cases involving the same family's squablles over an estate including the family farm. Read our summary of the cases here.
$10 Million Jury Verdict For Contract Chicken Growers Reversed
March 7, 2012 - The Oklahoma Supreme Court has reversed a $10 million jury verdict in favor of Tyson contract chicken growers. The growers had claimed that Tyson supplied faulty birds and feed. The Court said the growers didn't have title to the birds and were neither buyers nor sellers that would be covered by the state's Consumer Protection Act. Read our annotation about the case here.
Court Creates New Exception To Immunity Under Recreational Use Statute
March 6, 2012 - A recent opinion of the Iowa Court of Appeals has created another exception to landwoner immunity for injuries to entrants to property for recreational purposes.
New Development on Extent of Home Mortgage Interest Deduction
March 6, 2012 – The U.S. Tax Court has agreed with the IRS that the limitation on the maximum amount of deduction for home mortgage interest applies on a per-mortgage basis, not on a per-taxpayer basis. That has implications for co-owned homes owned by unmarried persons and married persons that don’t file a joint return. Read our article that discusses the issue and the new case here.
Court Says Landowners Have Property Right in Groundwater That Is In-Place
February 29, 2012 - The Texas Supreme Court has held that landowners own the water beneath their land and must be compensated for certain types of regulatory taking of that water. Read our detailed article about the Court's decision here.
Eighth Circuit Decides S Corporation Reasonable Compensation Case
February 21, 2012 - The U.S. Circuit Court of Appeals for the Eighth Circuit has affirmed the trial court's determination that a West Des Moines CPA firm paid too low of a salary to senior partner in an attempt to avoid payroll taxes. Additional taxes, penalties and interest were imposed.
Payroll Tax Cut Extended Through 2012...and Other "Stuff"
February 21, 2012 - The Congress has passed legislation that extends the 2 percentage point reduction in the OASDI portion of the FICA tax through the end of 2012. The bill also contains some other interesting provisions.
Unclear Language in Pre-Marital Agreement Leads to Court Battle
February 20, 2012 - The Iowa Court of Appeals has issued an opinion in a case involving rights to proceeds of an insurance policy where a pre-marital agreement didn't clearly specify the deceased spouse's intent and a beneficiary change form hadn't been completed before death.
Estate Tax Portability Election Extended
February 19, 2012 - The IRS has extended the filing deadline for making the portability election for the benefit of surviving spouses of estates of decedents dying during the first half of 2011.
Court Upholds Big Jury Verdict Arising From Poorly Maintained Sidewalk
February 17, 2012 - The Iowa Court of Appeals has upheld a large jury verdict for a person who tripped on a sidewalk and fell. The sidewalk was on the person's normal walking route, and photos of the repaired sidewalk were allowed into evidence with a "curative" instruction.
Court Says Farm Products Rule Requires Strict Compliance With Notice Requirements
February 16, 2012 - An Illinois court has determined that a bank failed to comply with the farm products rule when it got a bit sloppy with a form notice given to a buyer of the debtor's crops
Court Says Steel Wheels Can Keep On Turning
February 6, 2012 - The Iowa Supreme Court has ruled that a county ordinance designed to protect county road surfaces unconstitutionally violated the free exercise rights of a member of a Mennonite sect.
More Iowa Appellate Court Opinions
February 3, 2012 - Two recent opinions from the Iowa Court of Appeals involve the alleged termination of an easement, and also point out that if you are going to admit everything necessary for a judgment against you and base your case on unsupported allegations, you probably shouldn't be wasting the time and resources of the judicial system.
