Personnel - Faculty

Roger McEowen, Leonard Dolezal Professor in Agricultural Law

RMcEowen

2321 N. Loop Drive
Suite 200
Ames, Iowa 50010
Office: 515-294-4076
FAX: 515-294-0700
mceowen@iastate.edu
Center for Agricultural Law and Taxation

Roger A. McEowen is the Leonard Dolezal Professor in Agricultural Law at Iowa State University in Ames, Iowa, where he is also the Director of the ISU Center for Agricultural Law and Taxation. Before joining Iowa State in 2004, he was an associate professor of agricultural law and extension specialist in agricultural law and policy at Kansas State. From 1991-1993, Professor McEowen was in the full-time practice of law with Kelley, Scritsmier and Byrne in North Platte, Nebraska.

Professor McEowen has also been a visiting professor of law at the University of Arkansas School of Law in Fayetteville, Arkansas, teaching in both the J.D. and L.L.M. programs. He has also taught at the Drake University School of Law Summer Institute in Agricultural Law.

At Iowa State, Professor McEowen develops and conducts an educational program in agricultural law and policy and is responsible for developing the curriculum and instructional program for the Iowa Farm Income Tax Schools.

Professor McEowen has published scholarly articles in the Journal of Agricultural Taxation and Law, Indiana Law Review, Drake Journal of Agricultural Law, North Dakota Law Review, Nebraska Law Review, the Monthly Digest of Tax Articles, Tax Notes, West’s Social Security Reporting System, Toledo Law Review, Washburn Law Review, Creighton Law Review, Agricultural Law Update, and the Agricultural Law Digest. He is also the lead author of a 1,300-page textbook/casebook on agricultural law that is updated twice annually, and a second 300-page book on agricultural law. He also authors the monthly publication, “Kansas Farm and Estate Law.” In addition, Professor McEowen is the co-author of Bureau of National Affairs (BNA) Tax Management Portfolios on the federal estate tax family-owned business deduction and the reporting of farm income, and is the lead author of a BNA portfolio concerning the income taxation of cooperatives.

Professor McEowen conducts approximately 80-100 seminars annually across the United States for farmers, agricultural business professionals, lawyers, and other tax professionals. He also conducts three radio programs (two airing monthly and the other bi-weekly) heard across the Midwest.

In 2003, Professor McEowen was named the recipient of the American Agricultural Law Association (AALA) Distinguished Service Award. He is also the recipient of the AALA’s award of excellence for professional scholarship. In 2006, Professor McEowen was named the President-Elect of the AALA.

Professor McEowen received a B.S. with distinction from Purdue University in Management in 1986, an M.S. in Agricultural Economics from Iowa State University in 1990, and a J.D. from the Drake University School of Law in 1991.

He is a member of the Iowa and Kansas Bar Associations and is admitted to practice in Nebraska. He is also a past member of the AALA Board of Directors.

Recent Publications

Law Review Articles
McEowen, Roger A. and Neil E. Harl, "A Look at the Conservation Reserve Program (CRP) and How it Affects Owners and Tenants of Marginal Land." 12 Journal of Agricultural Taxation and Law, No. 2, pp. 121 159 (Summer 1990).

McEowen, Roger A. and Neil E. Harl, "Estate Planning for the Elderly and Disabled: Organizing the Estate to Qualify for Federal Medical Extended Care Assistance," 24 Indiana Law Review, No. 4, pp. 1379 1427 (1991); republished in West's Social Security Reporting Service, Vol. 34, No. 6, November 27, 1991.

McEowen, Roger A., "Planning for the Tax Effects of Liquidating and Reorganizing the Farm and Ranch Corporation," 68 North Dakota Law Review, No. 2, pp. 467 507 (1992); republished in The Monthly Digest of Tax Articles, August 1993.

McEowen, Roger A., "Estate Planning for Farm and Ranch Families Facing Long Term Health Care," 73 Nebraska Law Review, No. 1, pp. 104 141 (1994).

McEowen, Roger A., "Recent Developments in Farm Estate and Business Planning," 2 Drake Journal of Agricultural Law, No. 1, pp. 75 136 (1997).

McEowen, Roger A., "Current Legal Issues Impacting Farm and Ranch Organizational Planning," 28 University of Toledo Law Review, No. 4, pp. 697 765 (Summer 1997).

McEowen, Roger A., Recent Caselaw and Legislative Developments Concerning Special Use Valuation of Farm and Ranch Property, 3 Drake Journal of Agricultural Law I, pp. 119-140 (Spring 1998).

McEowen, Roger A., "Recent Developments in Estate Planning Impacting Farmers and Ranchers," 5 Drake Journal of Agricultural Law l, pp. 57 120 (2000).

McEowen, Roger A., Peter C. Carstensen and Neil E. Harl, "The 2002 Senate Farm Bill: The Ban on Packer Ownership of Livestock," 7 Drake Journal of Agricultural Law II, pp. 267 304 (2002).

McEowen, Roger A., and Neil E. Harl, "South Dakota Amendment E Ruled Unconstitutional - Is There a Future For Legislative Involvement in Shaping the Structure of Agriculture?," 37 Creighton Law Review, No. 2 (2004), pp. 285- 303.

McEowen, Roger A., "Legal Issues Related to the Use and Ownership of Genetically Modified Organisms," 43 Washburn Law Journal, No. 3 (2004), pp. 611- 659.

“Legal and Economic Analysis of Country of Origin Labeling,” Journal of Food Law and Policy (Forthcoming in 2005)

“Current Farm Income Tax Developments,” Drake Journal of Agricultural Law (Forthcoming in 2005)

Agricultural Law Digest

“Working Families Tax Relief Act of 2004: Summary of Selected Provisions,” Neil E. Harl and Roger A. McEowen, Agricultural Law Digest, Vol. 15, No. 20 (Oct. 15, 2004), pp. 153-155.

“American Jobs Creation Act of 2004: A Summary of Selected Provisions,” Neil E. Harl and Roger A. McEowen, Agricultural Law Digest, Vol. 15, No. 21 (Oct. 29, 2004), pp. 161-165.

“Major Developments in Chapter 12 Bankruptcy,” Neil E. Harl, Joseph A. Peiffer and Roger A. McEowen, Agricultural Law Digest, Vol. 16, No. 8 (Apr. 22, 2005), pp. 57-59.

“Supreme Court Clarifies Ability of Farmers to Sue Pesticide Manufacturers,” Roger A. McEowen, Agricultural Law Digest, Vol. 16, No. 10 (May 20, 2005), pp, 73-75.

“Supreme Court Rules that Beef Check-Off Is Government Speech; But Check-Off Litigation May Not Be Over,” Agricultural Law Digest, Vol. 16 No. 11, (Jun. 3, 2005), pp. 81-84

Agricultural Law Update

“Key Eminent Domain Case To Be Decided by U.S. Supreme Court,” Agricultural Law Update, March 2005, pp. 1-2 and 7.

“Proposed Repeal of the Federal Estate Tax Is This a Good Idea for Agriculture?,” Agricultural Law Update, January 2005, pp. 4-6.

Other

“Proposed Rabobank Buyout of FCSAmerica.”

“Fraudulent Trusts – Don’t Get Duped by Present-Day Snake-Oil Vendors.”

“Top Ten Agricultural Law Developments of 2004.”

“Tax Issues Associated with Unwinding a Farming C Corporation.”

“The Need For Written Expression of Intent Concerning Medical Care in the Event of Incompetency.”

Books

McEowen, Roger A. and Neil E. Harl, Principles of Agricultural Law, Release 16 (Jan. 2005).

McEowen, Roger A. and Neil E. Harl, Law of the Land, Doane, 2002.