A comprehensive summary of today’s judicial, legislative, and regulatory developments in agriculture and food. Email important additions to: camarigg at uark.edu

CASE LAW: Today’s cases include conservation easements, warranty deeds, and the National Grain and Feed Association.

In MICHAEL S. MOUNTANOS, Petitioner – Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent – Appellee., No. 14-71580, 2016 WL 3079688 (9th Cir. June 1, 2016), plaintiff appealed an order denying a petition challenging tax deficiencies and accuracy-related penalties for deductions for conservation easements. The parties disputed whether plaintiff was liable for penalties for overstating value of the easement. The tax court entered a decision in favor of the defendant and denied plaintiff’s motion for reconsideration. Appellate court affirmed the tax court’s decision that plaintiff was not entitled to the carry-forward deductions.

Farmers State Bank & Trust Co. of Mt. Sterling v. Krohe, 2016 IL App (4th) 150474-U involved a warranty deed transferring ownership of 120 acres of farmland from a mother to her son. Plaintiff was never declared administrator of the mother’s estate. Appellate court found that trial court abused its discretion in terminating the warranty deed.

Topflight Grain Co-op., Inc. v. RJW Williams Farms, Inc., 2016 IL App (4th) 150214-U, involved an alleged contract for the sale of corn. The court found the parties entered into a valid contract that stated disputes would be arbitrated by the National Grain and Feed Association.

REGULATORY: Includes EPA, FDA and RBCS rules. 

ENVIRONMENTAL PROTECTION AGENCY: Notice announcing the availability of public comment on a draft Pesticide Registration Notice entitled “Guidance for Herbicide Resistance Management Labeling, Education, Training, and Stewardship.” Info here.

Notice announcing the availability of public comment on a draft Pesticide Registration Notice entitled “Guidance for Pesticide Registrants on Pesticide Resistance Management Labeling. Info here.

FOOD AND DRUG ADMINISTRATION: Rule that FDA amends the regulations for food additives permitted in feed and drinking water of animals to provide for the safe use of chromium propionate as a source of chromium in broiler chicken feed. Details here.

RURAL BUSINESS-COOPERATIVE SERVICE: Rule that changes to refine the regulations for the B&I Guaranteed Loan Program are implemented. Details here.