Ag Docket Blog

December 13, 2016 | Kristine A. Tidgren

While death may be beneficial for tax purposes, it is difficult to regard it as a tax avoidance scheme.

This line is a great summary of the reasoning of the Tax Court in a recent case that illustrates an interesting interplay between cash accounting and death.

The Senate today overwhelming concurred with the House, sending the 21st Century Cures Act to the President for signature. It is expected that President Obama will sign the bill into law. 

December 1, 2016 | Kristine A. Tidgren

In a case study of the balance of governmental powers, the United States Court of Appeals for the Ninth Circuit ruled this month that local ordinances passed by three Hawaii Counties to ban the cultivation of GM (genetically modified) plants were preempted by state and federal law.

November 30, 2016 | Kristine A. Tidgren

The November 8, 2016, election will be long-remembered. Although the result was surprising to many, it was largely driven by rural Americans seeking change to the status quo. But, what will a new Administration actually mean for rural America?

The Iowa Court of Appeals today affirmed a half a million dollar judgment against Prestage Farms in a neighboring landowner’s nuisance lawsuit alleging that the company’s hog confinement substantially deprived her of the comfortable use and enjoyment of her property.[i]

November 18, 2016 | Kristine A. Tidgren

I’ve called it the “Hokey-Pokey” law. The California Legislature passed AB 1437 in 2010 to make it a crime to sell a shelled egg in California if that egg came from a hen confined in a cage that did not allow it to “lie down, stand up, fully extend its limbs, and turn around freely” (hence the Hokey-Pokey reference).

November 10, 2016 | Kristine A. Tidgren

Larry died intestate, survived by his third wife and sons from a previous marriage. So begins a recent opinion from the Iowa Court of Appeals. 

October 28, 2016 | Kristine A. Tidgren

The Iowa Supreme Court today issued an opinion clarifying the reach of Iowa Const. art. I, § 24. The Court ruled that the provision does not apply to lands suitable for agricultural purposes if only an incidental portion of the land is used for farming purposes. Iowa Const. art. I, § 24 states:

Last year, the Iowa Department of Revenue unveiled a new form for claiming the Iowa Capital Gain Deduction. IA 100 was designed to collect key information up-front, rather than after the fact, regarding transactions qualifying for the rather unique Iowa deduction.

This morning, the Iowa Supreme Court issued an opinion clarifying that an at-will contract with an independent contractor can be unilaterally modified prospectively, upon reasonable notice. A proposal for modification effectively terminates the original contract and offers new terms for acceptance. The modification can be accepted by performance or the contract terminates.

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