Ag Docket Blog

Since the U.S. Supreme Court decision in Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc., 467 U. S. 837 (1984), courts have often been required to defer to “permissible” agency interpretations of the statutes those agencies administer—even when a reviewing court reads the statute differently. In a landmark decision issued June 28, 2024, the U.S.

On August 28, 2024, the Iowa Utilities Commission granted Summit Carbon Solutions, LLC, a hazardous liquid pipeline permit. The company cannot begin construction until the authorities in South Dakota and North Dakota grant their approval for the project.

In a case of first impression in Iowa, the Iowa Supreme Court today ruled that common ownership of adjacent parcels eradicates otherwise existing claims of boundary by acquiescence by subsequent purchasers. The case is Sundance Land Company, LLC v. Remmark, No. 22-0848, (Iowa Sup. Ct.

Many Iowans have been impacted by recent severe storms.  This post summarizes relevant notices and relief issued by IRS, FEMA, and the Iowa Department of Revenue.

On Thursday, June 6, 2024, the Iowa Department of Revenue announced that the revised 2023 Form IA 100A (Iowa Capital Gain Deduction – Cattle, Horses, or Breeding Livestock) is ready to file.

On June 4, 2024, the U.S. Supreme Court issued a unanimous opinion holding that a corporation’s obligation to use life insurance proceeds to redeem a decedent’s shares did not offset the value of the life insurance when valuing the shares for estate tax purposes. [Connelly v. U.S., No. No. 23–146 (U.S. Sup. Ct.

The Iowa Legislature had a busy 2024 session, passing 187 bills through both the House and the Senate. This post reviews the enrolled bills of most interest to agricultural producers and landowners. Several of these bills still await the Governor’s signature. Most are effective July 1, 2024.

On April 19, 2024, the Iowa Supreme Court reversed a decision from the Iowa Court of Appeals and ruled that shareholders of a family farm corporation did not prove their breach of fiduciary duty claims against their father and brother. Hora v. Hora, No. 22-0259 (Iowa S. Ct.

Iowa has a new rule when it comes to boundary by acquiescence and property transferred from a trust. In a rare reversal of precedent, the Iowa Supreme Court overruled Heer v. Thola, 613 N.W.2d 658 (Iowa 2000) (en banc) to find that boundary by acquiescence claims are not cut off by the one-year limitations period for bringing claims arising from the transfer of property by a trustee.

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