In August 2020, I wrote an article discussing the tax issues associated with demolishing farm buildings and structures. The issue can arise when a farm is purchased, but my inspiration for writing that article was the inland hurricane (derecho) that stretched from Nebraska to almost the Ohio/Indiana line. Many structures were left in that storm’s wake that were irreparable and required demolition. Then, during the evening of Dec. 15, 2021, a powerful and extremely unusual storm system swept across the Great Plains and Midwest amid unseasonably warm temperatures, spawning hurricane-force winds and tornadoes in Nebraska, Kansas, Iowa and Minnesota.