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Transfer Of Residence With Continued Occupancy, Neil Harl 2017 Selected Works

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 ...


When Discharge Of Indebtedness Occurs If The Debtor Is Not In Bankruptcy, Neil Harl 2017 Selected Works

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.


Single Class Of Stock In S Corporations, Neil Harl 2017 Selected Works

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.


Gifts Of Grain And Other Farm Commodities, Neil E. Harl 2017 Iowa State University

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.


Earnings After Retirement, Neil E. Harl 2017 Iowa State University

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.


Leasing Personal Property, Neil Harl 2017 Selected Works

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 2017 Selected Works

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.


Deferred Payment Sales: Amt Liability, Neil E. Harl 2017 Iowa State University

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 ...


Preferred Stock And Special Use Valuation, Neil Harl 2017 Selected Works

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 ...


State V. Brown: A Test For Local Food Ordinances, Ryan Almy 2017 University of Maine School of Law

State V. Brown: A Test For Local Food Ordinances, Ryan Almy

Maine Law Review

For many of us, adding a little milk to our morning coffee is likely one of the more insignificant tasks of the day. For Dan Brown of Blue Hill, Maine, that splash of dairy in his coffee mug is the result of his personal labor and constant, meticulous attention paid to the health and well-being of a single 1,000 pound mammal. Besides fresh raw milk, what does Brown gain from his efforts? He knows the exact source of the milk he puts in his coffee, as well as the butter his daughter spreads on her toast: Sprocket, Brown’s ...


Liberty Of Palate, Samuel R. Wiseman 2017 University of Maine School of Law

Liberty Of Palate, Samuel R. Wiseman

Maine Law Review

As lawmakers concerned with problems as diverse as childhood obesity, animal cruelty, and listeria have increasingly focused their attention on consumers, legal issues surrounding food choice have recently attracted much broader interest. Bans on large sodas in New York City, fast food chains in South Los Angeles, and foie gras in California and Chicago have provoked national controversy, as have federal raids on raw milk sellers. In response, various groups have decried restrictions on their ability to consume the food products of their choice. A few groups have organized around the principle of what we might call liberty of palate ...


A National "Natural" Standard For Food Labeling, Nicole E. Negowetti 2017 University of Maine School of Law

A National "Natural" Standard For Food Labeling, Nicole E. Negowetti

Maine Law Review

What do Juicy Juice fruit punch, SunChips, Nature Valley granola bars, and Skinny Girl Margaritas have in common? These products are all branded with the term “natural.” From canned vegetables to cereals to soft drinks, the term “natural” has become one of the most common claims on food, drugs, dietary supplements, and personal care products. The word “natural on the label or in advertising brings to mind nature, and things that are pure, clean, healthy, free of artificial additives, and therefore safe, harmless, and beneficial to overall health. In 2011, “all-natural” was the second-most-used claim on the new American food ...


The New England Food System In 2060: Envisioning Tomorrow's Policy Through Today's Assessments, Margaret Sova McCabe, Joanne Burke PhD, RD, LD 2017 University of Maine School of Law

The New England Food System In 2060: Envisioning Tomorrow's Policy Through Today's Assessments, Margaret Sova Mccabe, Joanne Burke Phd, Rd, Ld

Maine Law Review

As the local food movement gains critical mass around the country, deep and important issues concerning food system policy arise. The modern American food system spans from agricultural production to food processing to food consumption, and finally, to health outcomes. The system’s components include economic, environmental, social, political, and scientific aspects that interact in ways that far outstrip any one discipline’s capacity to analyze and resolve problems. Additionally, the system is profoundly shaped by a complex architecture of laws and regulation. With much credit to the local and regional food movements, people have begun to question not only ...


Food Safety And Security In The Monsanto Era: Peering Through The Lens Of A Rights Paradigm Against An Onslaught Of Corporate Domination, Saby Ghoshray 2017 University of Maine School of Law

Food Safety And Security In The Monsanto Era: Peering Through The Lens Of A Rights Paradigm Against An Onslaught Of Corporate Domination, Saby Ghoshray

Maine Law Review

Since our earliest ancestors’ desire for a better hunting weapon to procure food or a better storage facility to avoid spoilage, food safety and security has shaped human social and technological evolution like no other essential element. The need to procure food has shaped our civilization since the first human graced our planet. Food continues to be a pivotal force in humankind’s saga for life and death. Yet, despite stratospheric progress in scientific application surrounding food, food security and safety for all citizens continues to elude mankind. Why do some enjoy a feast, while others suffer in famine? This ...


Zoning And Land Use Controls: Beyond Agriculture, Lisa M. Feldstein 2017 University of Maine School of Law

Zoning And Land Use Controls: Beyond Agriculture, Lisa M. Feldstein

Maine Law Review

If one were playing a word association game and were asked what comes to mind when the terms “food” and “land use” are given, chances are high that the response would be “agriculture.” Yet every stage in the food system, from being grown or raised through being consumed, is place-based. Put differently, everything that happens with our food system involves land use in some way. Even the acquisition of aquatically sourced foods requires a journey that begins from the shore, and yet it is rare to consider the profound ways in which our every interaction with food system utilizes or ...


The Symbolic Garden: An Intersection Of The Food Movement And The First Amendment, Jaime Bouvier 2017 University of Maine School of Law

The Symbolic Garden: An Intersection Of The Food Movement And The First Amendment, Jaime Bouvier

Maine Law Review

What is communicated when a neighbor raises raspberries instead of roses on the porch trellis, grows lacinato kale rather than creeping bentgrass in the front yard, or keeps Buckeye hens rather than a bulldog? This essay asserts that these and other urban agricultural practices are expensive—that they are not just ends in themselves but are commutative acts. These acts are intended to educate neighbors, assert a viewpoint, establish identity, and area widely viewed as symbols of support for a social and political movement—what Michael Pollan has dubbed the “Food Movement.” And, as symbolic acts, they deserve protection under ...


From " Food Miles" To "Moneyball": How We Should Be Thinking Food And Climate, Bret C. Birdsong 2017 University of Maine School of Law

From " Food Miles" To "Moneyball": How We Should Be Thinking Food And Climate, Bret C. Birdsong

Maine Law Review

Since Michael Pollan polarized the push to eat local food in his bestseller, The Omnivore’s Dilemma, the concept of “food miles” has been something of a rallying cry and an organizing principle in the marketing of the local food movement. Among locavores and their sympathizers, the term seems to encapsulate all that is wrong with the food system. Fresh grapes from Chile make their way to supermarkets from Maine to Minnesota, and even California. Major food conglomerates process commodity ingredients like corn, soy, and wheat into packaged food that travels across the country and across oceans before landing on ...


Legal Institutions Of Farmland Succession: Implications For Sustainable Food Systems, Jamie Baxter 2017 University of Maine School of Law

Legal Institutions Of Farmland Succession: Implications For Sustainable Food Systems, Jamie Baxter

Maine Law Review

The legal institutions relevant to farmland succession—defined as the transfer of property in and control over farmland—are increasingly important determinants of sustainable environmental outcomes on modern farms. The history of farmland succession has been written, by and large, through extra-legal processes of transfer and inheritance between generations of close family relations. This familiar “family farm” model, however, is rapidly being replaced by succession arrangements between non-relatives, often strangers, with entrant farmers from non-agricultural backgrounds. As a growing number of current farmers retire and seek creative ways to transfer control and ownership of their farms, the availability and content ...


Colloquium: Local Food || Global Food: Do We Have What It Takes To Reinvent The U.S. Food System?, Malick W. Ghachem 2017 University of Maine School of Law

Colloquium: Local Food || Global Food: Do We Have What It Takes To Reinvent The U.S. Food System?, Malick W. Ghachem

Maine Law Review

No abstract provided.


United States V. Barthelmess Ranch Corp., Jonah P. Brown 2017 University of Montana School of Law

United States V. Barthelmess Ranch Corp., Jonah P. Brown

Public Land and Resources Law Review

Application of water to a beneficial use is the decisive element of a perfected water right in Montana. The BLM claimed rights to five reservoirs and one natural pothole under Montana law. The agency did not own livestock, but instead made the water available to grazing permittees. In United States v. Barthelmess Ranch Corp., the Montana Supreme Court affirmed the Montana Water Court’s holding that the BLM’s practice of making water available to others constituted a beneficial use and a perfected water right.


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