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The question before the U.S. Supreme Court was whether the Clean Water Act requires a permit when pollutants originate from a point source but are conveyed to navigable waters by a nonpoint source, in this case, groundwater. Many had hoped the Court’s answer to this question would clarify longtime ambiguity under the CWA. But given the complexity of the issue, that was not to be.
On April 29, 2020, the Iowa Court of Appeals issued an opinion concerning an insurance company’s alleged breach of contract with a hog farmer.
On April 29, 2020, the Iowa Court of Appeals affirmed a district court’s ruling finding a classification of property to be residential rather than agricultural.
Note: This case was reversed on appeal on 11/25/2020.
A bankruptcy court recently ruled in a Chapter 12 case that federal and state taxing authorities do not have the right to offset a refund with tax debt stripped of its priority by 11 U.S.C. § 1232. This was a court’s first opportunity to rule on this question since the passage of the Family Farmer Bankruptcy Clarification Act of 2017. The case was In re DeVries, No.19-00181 (Bankr. N.D. Iowa April 28, 2020).
The Iowa Supreme Court recently issued a decision in a key case involving competing claims by a secured lender and a grain elevator over the costs of storing and drying the grain. The April 17, 2020, case--MidWestOne Bank v. Heartland Co-op, No. 19-1302 (Iowa 2020)--has caused grain warehouses and lenders to take a closer look at their business practices.
On April 15, 2020, the Iowa Court of Appeals affirmed a defendants’ motion for quiet title on the establishment of a new boundary line.
Late Friday, April 17, U.S. Secretary of Agriculture Sonny Perdue announced the creation of the Coronavirus Food Assistance Program (CFAP).
On April 15, 2020, the Iowa Court of Appeals issued an opinion in a breach of contract case brought by a subcontractor against a business owner and his LLC to collect for work done during a building remodel.
On April 15, 2020, the Iowa Court of Appeals reversed a jury verdict in favor of plaintiffs in a breach of contract action against their contractor.
On April 15, 2020, the Iowa Court of Appeals issued a ruling finding a boundary by acquiescence and denying damages for a trespass claim.
The CARES Act created three temporary unemployment programs: the Federal Pandemic Unemployment Compensation (FPUC) program, the Pandemic Emergency Unemployment Compensation (PEUC) program, and the Pandemic Unemployment Assistance (PUA) program.
President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act into law on March 27, 2020.
Update: On June 29, IRS stated via FAQ that taxpayers will have until July 15, 2020, to file a Form 1139 or Form 1045 that otherwise would be due June 30.
Update: On April 24, Congress replenished PPP funds and made farmers eligible for EIDLs.
On April 9, 2020, IRS issued Notice 2020-23, which significantly expands the deadline relief for filings and payments earlier provided through Notices 2020-18 and 2020-20.
Update: On April 24, Congress replenished the PPP fund. Additional guidance was also provided: Congress Authorizes More Funds for PPP and EIDL and Says Farms Can Apply
Farmers, like other business owners, may deduct “ordinary and necessary expenses paid . . .
On March 18, 2020, the Iowa Court of Appeals issued a ruling regarding a boundary-line dispute. The Court of Appeals affirmed the district court’s denial of the plaintiff’s petition to quiet title because the plaintiff failed to meet his burden for either adverse possession or boundary by acquiescence.
On March 13, 2020, President Trump announced all student loan interest would be suspended due to the Covid-19 outbreak in the United States. On March 27, 2020, the President signed the CARES Act into law.
On March 20, 2020, the USDA approved the Iowa Department of Agriculture and Land Stewardship’s hemp plan for the State of Iowa.
