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On July 3, 2019, the Iowa Court of Appeals issued a ruling regarding the creation of an easement over the boundary of a gravel road. The court found that because the owner of the property did not have notice of an easement claim, no easement was created.

July 10, 2019 | Kristine A. Tidgren

In this tax edition of the CALT Brief Podcast, Kristine discusses:

  • Taxpayer First Act of 2019, H.R. 3151, signed into law July 1, 2019
  • President's 2020 Budget Proposal and JCT Analysis
  • TD 9861, Final Regs Allowing Truncated Social Security Numbers on W-2s
  • TD 9869, Final Regs Clarifying that Partners are not Employees when Partnership Owns Disregarded Entity
  • Brown v. Commissioner, TC Memo 2019-69 (Parsonage Allowance Case)
  • N.C. Dept of Rev. v. Kaestner, No. 18-457 (U.S. Sup. Ct. June 21, 2019) (Tax Jurisdiction Case Involving a Trust)
  • TD 9864, Final Regs Detailing Impact of State Credits on Charitable Deductions
  • IRS Email Regarding Data Breach Instructions

Generally, cash basis farmers must include proceeds from crop insurance and federal disaster programs in gross income for the tax year during which they receive the payments.

On June 21, the Iowa Supreme Court held that three siblings failed to show that their father was a “vulnerable elder” subject to elder abuse by their brother and nephew.

The United States Supreme Court Supreme Court issued a decision on June 21, 2019, holding that landowners are no longer effectively required to exhaust state remedies before filing Fifth Amendment federal takings claims in federal court. Knick v. Township of Scott, Pa., No. 17-647 (U.S. 2019).

A June 18 update posted to the Syngenta settlement claims administration page states that eligible class members will receive notices of determination showing their "compensable recovery quantities" as early as July. This is the number of bushels for which they can recover, not the amount of the payment to which they are entitled.

In this podcast, Kitt talks about two recent Iowa Court of Appeals Cases and interviews Farm Management Specialist, Ryan Drollette regarding prevented planting.

 Franklin v. Johnston, No. 18-0613 (Iowa Ct. App. June 5, 2019).

Felt v. Felt Farms, LLC, No. 18-0710 (Iowa Ct. App. June 5, 2019)

On June 18, 2019, IRS and Treasury issued proposed regulations for the application of IRC §199A to cooperatives and their patrons. These rules were a missing piece of the initial §199A regulatory package.

On June 5, 2019, the Iowa Court of Appeals ruled that a family farm LLC automatically dissolved 90 days after the death of its sole member. The court ruled that the manager of the LLC who inherited one-third of the LLC’s units had not become a member because he failed to execute a joinder agreement.

On June 5, 2019, the Iowa Court of Appeals issued a ruling concerning a disagreement over property rights between two neighboring landowners. The court found little evidence to support a finding to grant the land in question in fee simple ownership to the defendants, but affirmed the lower court’s grant of a prescriptive easement to them.

On June 5, 2019, the Iowa Court of Appeals ruled that Wells Fargo Bank gave proper notice to any unknown heirs of a decedent when foreclosing on real estate that had been mortgaged by the decedent during his lifetime. Nearly 10 years after a man took out a mortgage for a piece of real estate, he passed away without finishing paying off the loan. After the loan went into default, Wells Fargo initiated the foreclosure proceeding and sought to quiet title to the real estate.

June 7, 2019 | Kristine A. Tidgren

In this tax edition of the CALT Brief podcast, Kristine discusses:

June 6, 2019 | Kristine A. Tidgren

Update: On June 10, USDA issued this Q & A.

In a case of significant import to Iowa property owners, the Iowa Supreme Court today ruled that the use of eminent domain for the Dakota Access pipeline was not an unconstitutional taking under either the Iowa or U.S. Constitutions.  In Puntenney v. Iowa Utilities Board, No.

May 30, 2019 | Kristine A. Tidgren

On May 30, 2019, IRS issued a draft W-4 for the 2020 tax year. This is IRS’ second attempt to unveil a restructured W-4 in light of changes made by the Tax Cuts and Jobs Act.

On May 28, 2019, the United States District Court for the Southern District of Texas determined that the EPA and U.S. Army Corps of Engineers violated the Administrative Procedure Act (APA) when they promulgated the final Clean Water Rule in 2015.

May 28, 2019 | Kristine A. Tidgren

Update: On the evening of June 3, 2019, the House passed H.R. 2157, sending the disaster relief bill to the President for his signature.

Several bills with general bipartisan support are pending in Congress. These bills, if passed, would impact farmers and ranchers across the country. We will keep you posted as developments unfold.

Beginning in the 1970s, states became concerned with urban sprawl and the impact it would have on agricultural production. To address the concern of urban residents moving next door to farms and then bringing nuisance lawsuits over naturally occurring sights, smells, and sounds, legislatures enacted Right-to-Farm laws. Currently, all fifty states have enacted Right-to-Farm laws.

May 24, 2019 | Kristine A. Tidgren

Note: On June 10, USDA issued this Q & A.

On May 21, 2019, IRS issued Rev. Proc. 2019-26, which updated depreciation deduction limits for passenger automobiles purchased after September 27, 2017, and placed into service during 2019.

No Bonus Depreciation

May 19, 2019 | Kristine Tidgren and Kitt Tovar

In this Podcast, Kristine and Kitt address several recent agricultural law developments.

On May 10, 2019, the Iowa Supreme Court issued a ruling finding that, despite a waiver from the Federal Aviation Administration, a farmer would have to remove a grain leg he constructed to comply with local regulations. The Carroll County District Court had ordered the grain leg to be removed, and the Court of Appeals had affirmed.

On May 3, 2019, the Iowa Supreme Court issued two separate rulings concerning a wind energy project in Palo Alto County. In the first case, landowners challenged whether the Iowa Legislature gave the Iowa Utilities Board (IUB) the authority to interpret what a “single site” is.  In the second case, landowners disputed the legality of the ordinance granted by the Board of Supervisors.

In this podcast, Kristine takes a look at Iowa tax bills that made it through the 2019 legislative session. Included is a discussion of:

April 30, 2019 | Kristine A. Tidgren

During Iowa’s 2019 Legislative Session that ended Saturday, April 27, legislators passed a number of bills impacting agricultural producers and rural landowners. Below is a review of the highlights.

Last week, the Iowa House and Senate passed HF 768, a bill to enhance Iowa’s Beginning Farmer Tax Credit Program.

April 26, 2019 | Kristine A. Tidgren

May 13, 2019 Update: The Governor has signed the Iowa Hemp Act.

On April 17, 2019, the Iowa Court of Appeals issued a ruling concerning negligent destruction of a tractor and attachment. The court affirmed the lower courts decisions on all evidentiary issues, but reversed the district court’s decision regarding interest accrual.

April 25, 2019 | Kristine A. Tidgren

It’s a fair question. The $1.5 billion Syngenta settlement was approved December 7, 2018, and the settlement agreement specified that payments could issue as early as the second quarter of 2019. Now that we are in that second quarter, do we know when the payments will issue?

The answer, unfortunately, is no.

On April 23, 2019, R-CALF and others filed a lawsuit in the Northern District of Illinois claiming several large packing companies “conspire[ed] to suppress the price of fed cattle they purchased in the United States from at least January 1, 2015 through the present.” The plaintiffs, which consist of Ranchers Cattlemen Action Legal Fund Uni

The Iowa Supreme Court recently addressed the question of whether a mechanic’s lien arising from the provision of materials and labor to a tenant can attach to the real property of the landlord where the landlord and the tenant are engaged in a mutually beneficial business arrangement. In Winger Contracting Co.

April 17, 2019 | Kristine Tidgren and Kitt Tovar

Note: USDA has created a new decision tool for the new Dairy Margin Coverage program. You can access it at this link.

On April 3, 2019, the Iowa Court of Appeals issued an opinion concerning an alleged negligent misrepresentation of farmland value. The court found that plaintiffs were not justified in their reliance of either of two appraisal companies’ valuation of farmland and affirmed the district courts grant of summary judgment.

On March 27, 2019, two environmental groups—Iowa Citizens for Community Improvement and Food and Water Watch—filed a petition in state court seeking injunctive and declaratory relief against the State of Iowa, the Department of Natural Resources and others.

On March 20, 2019, the Iowa Court of Appeals issued a ruling on the validity of the assignment of a debtor’s right of redemption. Because the right to redeem a property is transferable, the court allowed the assignee to redeem the debtor’s farm.

March 28, 2019 | Kristine A. Tidgren

The United States Justice Department has changed its position and is now supporting the position that the Affordable Care Act (ACA) was rendered unconstitutional when Congress set the individual shared responsibility payment to zero in the 2017 Tax Cuts and Jobs Act.

Update: On December 2, 2019, The U.S. District Court for the Southern District of Iowa issued a preliminary injunction preventing Iowa from enforcing this law.

Update: On April 22, 2019, five advocacy groups filed a lawsuit challenging this new law.

On March 6, 2019, the Iowa Court of Appeals issued a ruling concerning a district court’s judgment ordering a lawyer to return $383,595.63 to his mother’s estate. The court found that because there was a confidential relationship between the son and his mother, and the son did not act in good faith when transferring money from his mother’s account to his account, he had to return the money he took from his mother’s account.

On March 14, 2019, the Iowa Governor signed into law a new agricultural production facility trespass statute. Senate File 519, which was passed by the Iowa House and Senate on March 12, makes it a crime to obtain access to or employment with an agricultural production facility by use of deception with the intent

Update: Governor Reynolds signed SF 220 into law on March 15, 2019. It is effective for tax years beginning on or after January 1, 2018, but before January 1, 2019.

February 28, 2019 | Kristine A. Tidgren

Another March 1, the first day of most Iowa farm leases, arrives soon. This post addresses two common questions we've been receiving this month.

IDOR announced on February 28, 2019 that it too would grant an extension to the March 1 deadline for farmers and fishermen who did not make estimated tax payments by January 15, 2019. These farmers will have until April 30 to file their Iowa returns and pay their income taxes without incurring estima

February 28, 2019 | Kristine A. Tidgren

It's official. IRS has announced in Notice 2019-17 an extension to the March 1 deadline for farmers who did not make estimated tax payments by January 15, 2019.

February 25, 2019 | Kristine A. Tidgren

On February 19, 2019, the United States Supreme Court granted certiorari in a Clean Water Act (CWA) case with far-reaching implications for many industries, including agriculture.

February 17, 2019 | Kristine Tidgren

On February 15, 2019, President Trump signed the Consolidated Appropriations Act, 2019, into law. This new law averted a second government shutdown and funded the IRS through the end of September, 2019. The law did not include any provisions to retroactively revive and extend 26 temporary tax breaks that expired at the end of 2017.

On February 6, 2019, the Iowa Court of Appeals issued a ruling regarding the right of an out-of-state resident to hunt antlered deer on his property. Because there was a rational basis to distinguish between in-state and out-of-state licensees, the law was constitutional.

February 15, 2019 | Kristine Tidgren

Update: SF 220 passed the Senate by a vote of 48-0 on February 18, 2019. They immediately messaged the House. Read the Iowa Legislative Agency Report about this bill here.

January 22, 2019 | Kristine A. Tidgren

On January 22, 2019, USDA announced that all FSA offices nationwide would reopen on January 24 to provide additional services to farmers and ranchers during the lapse in federal funding.

January 20, 2019 | Kristine A. Tidgren

On January 18, 2019, Treasury and IRS issued final IRC §199A regulations. Because they were issued in 2019, they are not binding on taxpayers for the 2018 tax year.

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