Publications

Section Newsletter Articles From Kristine A. Tidgren

Tax court says no time limit for examining calculation of DSUE By Kristine A. Tidgren Agricultural Law, January 2018 A recent tax court opinion stands for the proposition that there is no limit to the number of years the IRS can go back to review (and correct) a DSUE reported by the estate of the spouse who died first. This lends a bit of uncertainty to the benefit of portability.
Proposed valuation discount regulations on list for revision or repeal By Kristine A. Tidgren Agricultural Law, August 2017 On July 21st, the IRS identified eight regulations that may be rescinded or need modification per President Trump's recent Executive Order.
Des Moines Water Works lawsuit: A Big Splash By Kristine A. Tidgren Agricultural Law, May 2016 A complaint filed last year is asking a federal court to do what no other court or state or federal agency has done: declare farm drainage tile to be a “point source” subject to Clean Water Act regulation.
2014 Farm Bill: Election year By Kristine A. Tidgren Agricultural Law, April 2016 2015 saw the first signups for Price Loss Coverage and Agriculture Risk Coverage under the Agricultural Act of 2014.
The Clean Water Rule: Waters Rage By Kristine A. Tidgren Agricultural Law, April 2016 Although some opponents of the Rule had hoped that the recent omnibus package, the Consolidated Appropriations Act, 2016, would withhold funding from enforcement of the Rule, it did not.
Country of origin labeling: Now you see it, now you don’t By Kristine A. Tidgren Agricultural Law, March 2016 Congress ended 2015 by amending the Agricultural Marketing Act to repeal country of origin labeling requirements for beef and pork.
Syngenta: Billions at stake By Kristine A. Tidgren Agricultural Law, March 2016 If you’re a corn farmer in Iowa, you’ve undoubtedly received numerous mailings or phone calls from attorneys seeking to represent you in massive litigation pending against Syngenta.
Illinois federal court finds that beneficial owner of Illinois land trust does not qualify as an “owner” for farm program payments By Kristine A. Tidgren Agricultural Law, April 2014 The District Court for the Northern District of Illinois has ruled that the definition of “owner” for purposes of Farm Service Agency payments through the Direct and Counter Cyclical Payment Program does not include the beneficial owner of an Illinois Land Trust.
Illinois court says insurer cannot escape duty to defend hog odor lawsuit under “pollution exclusion” in umbrella policy By Kristine A. Tidgren Agricultural Law, January 2014 In what could broaden an insurer’s duty to defend Illinois livestock producers in odor lawsuits, an Illinois appeals court has rejected an insurer’s denial of coverage to hog confinement operators pursuant to a standard “pollution exclusion” provision in an umbrella liability policy
Illinois court says insurer cannot escape duty to defend hog odor lawsuit under “pollution exclusion” in umbrella policy By Kristine A. Tidgren Environmental Law, January 2014 In what could broaden an insurer’s duty to defend Illinois livestock producers in odor lawsuits, an Illinois appeals court has rejected an insurer’s denial of coverage to hog confinement operators pursuant to a standard “pollution exclusion” provision in an umbrella liability policy

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