The rapid run-up in commodity prices in recent months has focused attention on the use of escrow accounts to defer income from commodity sales.1 The majority of the litigated cases have been unsuccessful in deferring income2 but a few have been successful.3
Harl, Neil E.
"Will Escrow Accounts Defer Income?,"
Agricultural Law Digest: Vol. 22
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol22/iss3/1