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We begin 2008 with our annual look at the most significant agricultural law developments of the previous year. Legal issues continue to be at the forefront of developments that are shaping the present and future of American agriculture, and
IRS has issued as a Notice a proposed revenue ruling drafted by the American Institute of Certified Public Accountants (AICPAs) that allows a 2-percent S corporation shareholder-employee to take an above-the-line deduction for accident and health
In a recent case, a federal district court ruled that IRS is not bound by agency-issued FSAs, and that IRS need not treat similarly situated taxpayers similarly. In its opinion, the court pointed out the difference between an FSA and a
The United States Court of Appeals for the Seventh Circuit has affirmed the Tax Court and denied an estate's claimed charitable deduction for a nonqualified charitable remainder trust. In the process, the court also rejected the estate
The Senate Finance Committee held hearings on November 14, 2007, concerning the federal estate tax. Iowa Senator Charles Grassley (R-IA) testified, as did Committee Chair Baucus (D-MT). Also testifying were Warren Buffet and Eugene G.
Migrant workers sued under the Fair Labor Standards Act (FLSA) and the Migrant and Seasonal Agricultural Workers Protection Act (MSAWPA) alleging unfair recruitment, exposure to pesticides and substandard housing accommodations, among other things
A federal court has ruled that Devon Energy Corporation, a natural gas producer, cannot deduct certain costs when it calculates the amount of royalties it owes to the government under its leases to extract coalbed methane gas (gas that is trapped
The Taylor Grazing Act (TGA) of 1934 regulates grazing on federal land under the control of the Bureau of Land Management (BLM). In early 1995, the Interior Department proposed new regulations.
The plaintiffs were three slaughterhouses that process and sell horsemeat primarily for human consumption abroad. Two of the slaughterhouses are located in Texas and the third was in Mexico.
In 2005, the U.S.
In early December, the IRS issued proposed guidance on the self-employment tax treatment of Conservation Reserve Program (CRP) payments.
We begin 2007 with our annual look at the most significant agricultural law developments of the previous year.
A federal judge in New York has dismissed a complaint against Atkins Nutritionals and the Estate of Dr.
The Iowa wine industry has been reborn in recent years. About a century ago, Iowa was the sixth largest grape producing state in the nation.
Iowa law permits a landowner to construct open or covered drains to drain surface water in the general course of natural drainage upon the landowner’s property.
Iowa law (Iowa Code §§422.45(26) and (39)) exempts from sales tax the gross receipts from the sale or rental of farm machinery and equipment if the items are used directly and primarily in livestock or dairy production.
To constitute a gift, the donor (person making the gift) must intend to make a gift, deliver the gifted property to the donee (recipient of the gifted property), and the donee must accept the gift.
The plaintiff is a Minnesota corporation that removes cholesterol from beef and sells the resulting product.
In June 2005, the U.S.
