Center for Agricultural Law and Taxation

Recent Publications

 

Law Review Articles

McEowen, Roger A. and Neil E. Harl, "A Look at the Conservation Reserve Program (CRP) and How it Affects Owners and Tenants of Marginal Land." 12 Journal of Agricultural Taxation and Law, No. 2, pp. 121 159 (Summer 1990).

McEowen, Roger A. and Neil E. Harl, "Estate Planning for the Elderly and Disabled: Organizing the Estate to Qualify for Federal Medical Extended Care Assistance," 24 Indiana Law Review, No. 4, pp. 1379 1427 (1991); republished in West's Social Security Reporting Service, Vol. 34, No. 6, November 27, 1991.

McEowen, Roger A., "Planning for the Tax Effects of Liquidating and Reorganizing the Farm and Ranch Corporation," 68 North Dakota Law Review, No. 2, pp. 467 507 (1992); republished in The Monthly Digest of Tax Articles, August 1993.

McEowen, Roger A., "Estate Planning for Farm and Ranch Families Facing Long Term Health Care," 73 Nebraska Law Review, No. 1, pp. 104 141 (1994).

McEowen, Roger A., "Recent Developments in Farm Estate and Business Planning," 2 Drake Journal of Agricultural Law, No. 1, pp. 75 136 (1997).

McEowen, Roger A., "Current Legal Issues Impacting Farm and Ranch Organizational Planning," 28 University of Toledo Law Review, No. 4, pp. 697 765 (Summer 1997).

McEowen, Roger A., Recent Caselaw and Legislative Developments Concerning Special Use Valuation of Farm and Ranch Property, 3 Drake Journal of Agricultural Law 1, pp. 119-140 (Spring 1998).

McEowen, Roger A., "Recent Developments in Estate Planning Impacting Farmers and Ranchers," 5 Drake Journal of Agricultural Law l, pp. 57 120 (2000).

McEowen, Roger A., Peter C. Carstensen and Neil E. Harl, "The 2002 Senate Farm Bill: The Ban on Packer Ownership of Livestock," 7 Drake Journal of Agricultural Law, No. 2, pp. 267 304 (2002).

McEowen, Roger A., and Neil E. Harl, "South Dakota Amendment E Ruled Unconstitutional - Is There a Future For Legislative Involvement in Shaping the Structure of Agriculture?," 37 Creighton Law Review, No. 2 (2004), pp. 285- 303.

McEowen, Roger A., "Legal Issues Related to the Use and Ownership of Genetically Modified Organisms," 43 Washburn Law Journal, No. 3 (2004), pp. 611- 659.

“Legal and Economic Analysis of Country of Origin Labeling,” Journal of Food Law and Policy (Forthcoming in 2005)

“Current Farm Income Tax Developments,” Drake Journal of Agricultural Law (Forthcoming in 2005)

Agricultural Law Digest

“Working Families Tax Relief Act of 2004: Summary of Selected Provisions,” Neil E. Harl and Roger A. McEowen, Agricultural Law Digest, Vol. 15, No. 20 (Oct. 15, 2004), pp. 153-155.

“American Jobs Creation Act of 2004: A Summary of Selected Provisions,” Neil E. Harl and Roger A. McEowen, Agricultural Law Digest, Vol. 15, No. 21 (Oct. 29, 2004), pp. 161-165.

“Major Developments in Chapter 12 Bankruptcy,” Neil E. Harl, Joseph A. Peiffer and Roger A. McEowen, Agricultural Law Digest, Vol. 16, No. 8 (Apr. 22, 2005), pp. 57-59.

“Supreme Court Clarifies Ability of Farmers to Sue Pesticide Manufacturers,” Roger A. McEowen, Agricultural Law Digest, Vol. 16, No. 10 (May 20, 2005), pp, 73-75.

“Supreme Court Rules that Beef Check-Off Is Government Speech; But Check-Off Litigation May Not Be Over,” Agricultural Law Digest, Vol. 16 No. 11, (Jun. 3, 2005), pp. 81-84

Agricultural Law Update

“Key Eminent Domain Case To Be Decided by U.S. Supreme Court,” Agricultural Law Update, March 2005, pp. 1-2 and 7.

“Proposed Repeal of the Federal Estate Tax Is This a Good Idea for Agriculture?,” Agricultural Law Update, January 2005, pp. 4-6.

Other

“Proposed Rabobank Buyout of FCSAmerica.”

“Fraudulent Trusts – Don’t Get Duped by Present-Day Snake-Oil Vendors.”

“Top Ten Agricultural Law Developments of 2004.”

“Tax Issues Associated with Unwinding a Farming C Corporation.”

“The Need For Written Expression of Intent Concerning Medical Care in the Event of Incompetency.”

Books

McEowen, Roger A. and Neil E. Harl, Principles of Agricultural Law, Release 16 (Jan. 2005).

McEowen, Roger A. and Neil E. Harl, Law of the Land, Doane, 2002.