Roger McEowen

Agricultural Law and Taxation

Roger McEowen is the Kansas Farm Bureau Professor of Agricultural Law and Taxation, Washburn University School of Law, Topeka, KS. 

Roger focuses on legal and tax issues that agricultural producers, agricultural businesses, and rural landowners face.  He teaches an undergraduate course in agricultural law at Kansas State University in addition to agricultural law and tax courses at the law school.  His website, www.washburnlaw.edu/waltr contains much information on ag law and tax topics and provides access to his “Agricultural Law and Taxation” blog.

 
Address
Washburn University School of Law
1700 SW College Avenue
Topeka , KS
Phone
Email
Twitter Username
Documents & Presentations by Roger McEowen
Title Date Downloads
Residual Fertilizer Tax Deduction | 2025 Kansas Income Tax Institute

Roger McEowen explains Residual Fertilizer Tax Deductions at the 2025 Kansas Income Tax Institute.

October 19, 2026
Record Farm Payments & Diesel Price Concerns | Kansas Ag Report

This week on the Kansas Ag Report, billions of dollars in USDA farm safety net payments are headed to American producers as corn, soybean and wheat harvest progress falls behind schedule. K-State's Gregg Ibendahl examines rising diesel prices, proposed federal fuel policies and what higher operating costs could mean for Kansas farmers. Market analyst Darrell Holaday breaks down soybean export demand, falling wheat prices, stronger cattle markets and the outside factors influencing commodity prices. Plus, on Ag Advisors, Roger McEowen and Paul Neiffer explain negative capital accounts in farm partnerships.

October 17, 2026
Extending Chapter 12 Repayment Plans: Kansas Bankruptcy Court Resolves a Five-Year Limitation Dispute

A recent decision from the U.S. Bankruptcy Court for the District of Kansas addresses an important question: Can a farmer modify a confirmed Chapter 12 plan to extend payments on secured debt beyond five years after the first payment under the original plan was due?

October 14, 2026
Kansas Farm Bureau Challenges Greater GMD 4 LEMA: The Fight Over Water Rights and Prior Appropriation

The long-term viability of irrigated agriculture in western Kansas depends on addressing groundwater depletion. But the seriousness of that problem does not eliminate the need to respect established water rights and comply with the statutory framework governing their administration.

October 11, 2026
Red-Dyed Diesel: What Farmers Need to Know About the New Federal Tax Relief

The October 5 Executive Order offers potentially meaningful, temporary relief for farmers facing high diesel costs.

October 11, 2026
USDA Crop Surprises & Big Tax Savings for Farmers | Kansas Ag Report

This week on the Kansas Ag Report, we cover immigration enforcement in Southwest Kansas, federal fuel measures and what higher interest rates could mean for farmers. Market analyst Darrell Holaday breaks down the latest USDA crop estimates, grain prices and cattle markets. Plus, K-State takes a closer look at interest rates, and on Ag Advisors, Roger McEowen and Paul Neiffer explain how cash balance retirement plans could help farmers save for retirement while reducing their tax burden. Farm policy. Markets. Interest rates. Retirement planning.

October 10, 2026
When Can I Shoot My Neighbor’s Dog?

A common myth persists in rural communities: "If a dog is on my land, I have every right to shoot it." Under United States law, that belief is dangerously false...

October 7, 2026
Agricultural Law Update

Roger McEowen discusses recent cases that involve landlocked agricultural property and an FSA county committee ballot.

October 7, 2026
Can the Federal Government Change State Water Rights?

A recent decision from the U.S. Court of Appeals for the Ninth Circuit, Baker Ranches, Inc. v. Burgum, addresses water disputes between farmers & ranchers and state & federal entities.

 
October 5, 2026
Rights of Landowners Seeking Access to Landlocked Agricultural Property

A recent decision from the Wyoming Supreme Court provides a useful reminder that disputes over access roads involve both private property rights and the public interest in productive agricultural land.

October 5, 2026