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Home » Authors » Roger McEowen

Roger McEowen

Roger McEowen is a Professor of Agricultural Law and Taxation with the Washburn University School of Law. 

Articles

ARTICLES

Consider tax consequences when gifting ag commodities to children

February 8, 2022
Roger McEowen
For farm parents, gifts to children may take the form of agricultural commodities. Such transfers may be done to shift income to minor children to take advantage of their lower tax rates, assist with a child’s college costs or be made in exchange for the child to support the donor-parents.
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Inland hurricane – is there any tax benefit to demolishing farm buildings and structures?

January 7, 2022
Roger McEowen
Is there any tax benefit associated with demolishing buildings and structures? If not, perhaps it’s most economical to leave unused buildings and other improvements standing.
Read More
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