Law Commons^™

Atay V. County Of Maui, Stephanie A. George

Public Land & Resources Law Review

As genetically engineered plants become more common, questions frequently arise regarding how the plants are regulated and who can regulate them. The Ninth Circuit attempted to answer these questions through preemption doctrine. The court left the door open for states and localities to regulate genetically engineered crops that have been deregulated by the federal government. This decision will implicate the future cultivation of genetically engineered crops, and the food industry as a whole.

Impacts Of The Food Safety Modernization Act On On-Farm Food Safety Practices For Small And Sustainable Produce Growers, Aaron Adalja, Erik Lichtenberg

Aaron Adalja

We use data from a national survey of fruit and vegetable growers to examine the current prevalence and cost burden of food safety practices required in the proposed Produce Rule implementing the Food Safety Modernization Act. In particular, we analyze the influence of farm size and farming practices on the probability of adopting food safety measures that would be required by the Produce Rule; and we analyze how the costs of using those food safety practices vary by farm size and farm practices. Majorities of our respondents currently employ most of the food safety practices that would be required under …

Adoption And Coexistence Of Ge, Conventional Non-Ge, And Organic Crops, Aaron Adalja, Catherine Greene, James Hanson, Robert Ebel, Michael Barron

Aaron Adalja

The adoption of genetically engineered (GE) crop varieties by U.S. farmers is widespread for major crops—94 percent of planted acres for soybeans, and 88 percent for corn in 2012 (USDA-NASS 2012). The potential exists for GE crop production to impose costs on organic and conventional non-GE production via unintended presence of GE material along the supply chain through: • Contamination of seed stock • Accidental cross-pollination • Accidental co-mingling during planting, harvesting, handling, and storing of crops (Bullock and Desquilbet 2002). Maintaining the integrity of GE-differentiated product markets relies on segregation protocols such as: • Hybrid selection and seed purity …

Plant Variety In The Republic Of Korea: Seed Industry Law, Yoonjin Buyn

Oklahoma Journal of Law and Technology

No abstract provided.

Agricultural Biogechnology: United States Statutory Law, Jo Lynn Jeter

Oklahoma Journal of Law and Technology

No abstract provided.

The International Treaty On Plant Genetic Resources For Food And Agriculture: Friend Of The International Farmer, Steven M. Ruby

Oklahoma Journal of Law and Technology

No abstract provided.

The Impact Of Novartis On The European Patent Convention's Exception To Patentability For "Plant Varieties", Katrina Mcclatchey

Oklahoma Journal of Law and Technology

No abstract provided.

Agricultural Biotechnology: U.S. Policy Regarding Patent Applications, Jo Lynn Jeter

Oklahoma Journal of Law and Technology

No abstract provided.

The Upov System Of Protection: How To Bridge The Gap Between 1961 And 1991 In Regard To Breeders' Rights, Steven M. Ruby

Oklahoma Journal of Law and Technology

No abstract provided.

Agricultural Biotechnology: United States Case Law, Jo Lynn Jeter

Oklahoma Journal of Law and Technology

No abstract provided.

Protection Of Plant Varieties And The Farmer's Rights Act, Robyn Ott

Oklahoma Journal of Law and Technology

No abstract provided.

The Gmo/Ge Debate, Joanna K. Sax

Texas A&M Law Review

We live longer and healthier lives because advances in science create easier and better ways to sustain and survive. Society has an intricate relationship with biotechnology. Vaccines save lives. Fluoridated water decreases dental issues. Antibiotics treat bacterial infections. Nuclear power is a form of clean energy. With any emerging technology, the benefits do not exist in a vacuum, thus, negative consequences result as well. Our widespread uses of antibiotics are creating antibiotic-resistant strains of bacteria. Our research into nuclear energy also facilitated the creation of nuclear bombs. Perhaps it is human nature to use scientific advances for good and for …

Recognizing Challenges And Opportunities In The Quest To End Hunger, Jennifer Williams Zwagerman

Texas A&M Law Review

As an attorney and professor that does not focus on intellectual property law, I was a bit apprehensive about providing a keynote address for a Symposium focusing on “Agriculture, Intellectual Property, and Feeding the World in the 21st Century.” As I thought about this topic, knowing that there were other speakers who would focus more on the IP issues and technical aspects of various topics, I kept coming back to the importance of technology as we worktowards the goal of feeding the world, and the many ways in which innovation plays a role in meeting that goal. It also brought …

The Potential Impact Of Heir Property On Timber Management In The Southeastern United States, Becky Barlow, Conner Bailey

Professional Agricultural Workers Journal

Abstract

Active timberland management maintains forest health and productivity, which in turn contributes to the sustainability of the resource and wealth of the landowner. However, when land is held as heir property, options for timberland management are often limited. Heir property is owned as an undivided interest among many heirs of an original owner, or multiple generations of owners, who died intestate. This is common among African American landowners in the South. As a result the title is considered “clouded,” limiting access to capital and resources that are beneficial to timberland management. In this paper, the authors hope to improve …

Circling The Drain: Regulating Nutrient Pollution From Agricultural Sources, William Gutermuth

Journal of Law and Health

The 2014 Toledo, Ohio tap water ban has, at least temporarily, put a spotlight on United States water supplies. Consequently, many Americans have begun to take a closer look at the quality of the fresh water bodies being used to supply tap water to their homes. Therefore, this Note analyzes the problems currently threatening the lakes, rivers, and other surface waters that are the source of fresh drinking water for huge populations in the United States. Part II examines the problem of nutrient pollution and explains the harmful effects it has on human health. Part III provides an overview of …

Weird Science: Frankenstein Foods And States As Laboratories Of Democracy, Jennifer Mcgee

Journal of Law and Health

The National Bioengineered Food Disclosure Standard (the 'National Standard') was signed into law July 29, 2016. This Article analyzes the National Standard and posits that Vermont’s Act 120 was a more effective labeling law because it safeguarded consumer sovereignty. The State regulatory scheme in place prior to the passage of the National Standard satisfied consumer demand for disclosure while allowing for necessary experimentation with GMO labeling. Part I provides an overview of the current federal scheme regulating GMOs. Part II analyzes of the conflict surrounding GMOs and labeling. Given that analysis, Part III compares the disclosure requirement of the National …

When Discharge Of Indebtedness Occurs In Bankruptcy, Neil Harl

Neil E. Harl

The farm debt crisis of the 1980’s left numerous legacies, not the least of which is the continuing discharge of indebtedness from formal and informal resolutions of excessive debt. The various rules on when discharge of indebtedness occurs have created surprising and painful results for some taxpayers.

Single Class Of Stock In S Corporations, Neil Harl

Neil E. Harl

Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.

When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl

Neil E. Harl

As was noted in the March 30, 1990 issue of Agricultural Law Digest, whether discharge of indebtedness occurs for debtors in bankruptcy depends upon the chapter of the Bankruptcy Code. For Chapter 12 debtors, discharge of indebtedness takes place upon completion of payments under the plan. For debtors not in bankruptcy, the rules for when discharge of indebtedness take place are different and the consequences are also quite different.

Transfer Of Residence With Continued Occupancy, Neil Harl

Neil E. Harl

The rule has been well established that a transfer of a residence to a spouse with occupancy by the transferring spouse until death, would not result in inclusion of the value of the residence in the transferor's gross estate under a theory of a retained life estate. The courts have consistently required proof of at least an implied agreement between the husband and wife (assuming the transferring spouse continued occupancy) before that spouse is held to have retained possession or enjoyment so as to require inclusion of the residence in the gross estate. If the transferor is to prevail, it …

Taxing Joint Tenancy Property, Neil Harl

Neil E. Harl

Although joint tenancy (and tenancy by the entirety in the few states where that form of co-ownership is recognized) is apparently used less frequently than three or four decades ago, joint ownership is still widely used, particularly for real property co-ownership. A recent decision has focused attention on the issue of income tax basis of joint tenancy (or tenancy by the entirety) property after the death of the first joint tenant to die.

Deferred Payment Sales: Amt Liability, Neil E. Harl

Neil E. Harl

Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale of grain and livestock, questions have been raised regarding the continuing availability of the deferred payment procedure established by cases and rulings. In recent years, the importance of the question of whether both procedures can be used has been magnified by the 1986 enactment subjecting installment sales of inventory property to potential liability for alternative minimum tax.6 A recent IRS technical advice memorandum (TAM) has provided some insight to the IRS national office position on the two issues — (1) are installment sales of inventory …

Gifts Of Grain And Other Farm Commodities, Neil E. Harl

Neil E. Harl

The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of business (such as grain or market livestock) usually produces ordinary income. That rule has encouraged gifts of grain and other farm commodities to spouses, children, grandchildren or other family members who are not considered to be holding the gift property for sale to customers. The outcome is capital asset treatment for gains and avoidance of liability for self-employment tax.

Leasing Personal Property, Neil Harl

Neil E. Harl

Appearance of the note on Part I of the 1992 edition of Schedule E, Form 1040, that taxpayers are to "report income and expense from the rental of personal property on Schedule C or C-EZ" has raised concerns about the proper reporting of rentals from personal property such as farm machinery rented after retirement to children or others. Several high profile audits in which examining agents have taken a relatively aggressive stance on the issue have added to the concerns.

Resale Of Land Purchased Under Installment Obligation, Neil Harl

Neil E. Harl

For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.

Preferred Stock And Special Use Valuation, Neil Harl

Neil E. Harl

The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance …

Earnings After Retirement, Neil E. Harl

Neil E. Harl

Many farmers, approaching retirement, must make important decisions on — (1) the nature of their relationship to the farm business in retirement, (2) the extent of their personal involvement in business operations, and (3) the timing and manner of disposition of their inventory of crops and livestock during the retirement years.

An Assessment Of Economic Considerations For Industrial Hemp Production, Luke T. Lane

Agricultural Economics and Agribusiness Undergraduate Honors Theses

The Farm Bill now allows for the legal production and research of industrial hemp as long as it meets the standards outlined in the Farm Bill. The bill passed by the House of Representatives states, “To amend the Controlled Substances Act to exclude industrial hemp from the definition of marihuana, and for other purposes” (House of Representatives, Bill 525). Prior to the passing of this bill, farmers were not allowed to produce industrial hemp. Industrial hemp is defined as, “the plant Cannabis sativa L. and any part of such plant, whether growing or not, with a delta-9 tetrahydrocannabinol concentration of …

Atole De Maíz Azul: Building Climate-Change Resilience With Local Knowledge/Food Sovereignty In Northern New Mexico, Katherine C.R. Dixon

Sustainability and Social Justice

The impacts of climate change in Northern New Mexico will cause a variation in seasonal precipitation and increased drought conditions. Northern New Mexico is home to numerous indigenous and rural-agricultural communities who rely on these water resources for subsistence and cultural practices. They are among the most vulnerable to the impacts of climate change.

This paper investigates the impacts of climate change to Northern New Mexico. It examines the role of participatory methods and local knowledge in building community resilience. This paper is informed primarily through secondary research, and also draws upon a series of personalized interviews from Northern New …

The Present Interest Test For Purposes Of Special Use Valuation, Neil E. Harl

Neil E. Harl

Since publication of the initial regulations, the Internal Revenue Service has maintained that real property was eligible for special use valuation only if a qualified heir received a present interest from the decedent. Two branches of the present interest test have emerged.