2013 Articles

2014 tax information By Jeffrey A. Mollet November 2013 IRS updates of general interest.

A bumpy road ahead for producers, buyers and sellers of Genetically Modified Organisms By Ruth E. Robinson July 2013 As scientific developments and studies surrounding GMOs cause the world grain market to fluctuate, recent decisions, pending suits, and future cases may prove significant to the agribusiness community.

CRP payments subject to self-employment tax By Gary R. Gehlbach September 2013 On June 18, 2013, the United States Tax Court issued a decision finding that payments received under the U.S. Department of Agriculture Conservation Reserve Program (CRP) are includable in a taxpayer’s self-employment income, ruling that the taxpayer was engaged in a trade or business and that a nexus existed between his trade or business and the CRP payments he received.

“Farm” bankruptcies and the ripple effects By Jeffrey A. Mollet May 2013 Perhaps in no area of the law are the problems any bigger than in the realm of bankruptcy, and these problems are magnified and made more difficult when the “farmer” is one of these large operators.

Illinois tries to ensnare snowbirds (again) By Steven E. Siebers & Emily Schuering Jones August 2013 This is a follow-up to the article titled “Snowbirds Fly Free of Illinois Tax” that was published in the March 2013 edition of the ISBA Agricultural Law Newsletter.

Information on the direct sale of agricultural products September 2013 The Illinois Stewardship Alliance recently released a legal guide for farmers wanting to sell directly to consumers, restaurants and others.

A move towards a more fair division: Envisioning a new Illinois Fence Act By A. Bryan Endres & Lisa R. Schlessinger March 2013 This article describes fence law models applied in major agricultural producing states, examines the current Illinois statute and case law, and recommends, based on economic efficiency principles, revising the Illinois Fence Act to reflect modern land use practices based on the equitable cost-sharing model adopted by the Missouri Legislature in 2001.

My attorney won’t tell me what I should do! By Curt W. Ferguson November 2013 An attorney should not tell you what you want to accomplish, but should advise you how to accomplish your goals. It’s an important distinction to understand.

1 comment (Most recent November 22, 2013)

Newsflash—Immigration legislation & caselaw update webinar September 2013 Mark your calendar now for this insightful program to be held on November 5, 2013!

OSHA and the farmer—“Deadliest Catch” on the prairie? By Jeffrey A. Mollet February 2013 Between 1992 and 2009, 9,003 farm workers and laborers died from work-related injuries in the US.

Practice tip for locating possible VA insurance benefits February 2013 If you have a decedent’s name and social security number, you can see if that individual had VA insurance.

Remaining educated to represent your clients By Jeffrey A. Mollet August 2013 Need to familiarize yourself with the unique ag issues that consistently arise? Check out these resources.

Snowbirds fly free of Illinois tax By Steven E. Siebers & Emily Schuering Jones March 2013 In a surprisingly taxpayer-friendly decision, Cain v. Hamer provides a judicial road map for Illinois residents who spend a portion of the year out of state.

Supreme Court issues Bowman v. Monsanto opinion; farmer infringed Monsanto’s patent by growing commodity soybeans purchased from elevator By Jerry W. Quick & Craig J. Sondgeroth May 2013 On May 13th, the U.S. Supreme Court issued its opinion in Bowman v. Monsanto.