The doctrine of constructive receipt of income is repeatedly litigated in large part because there is no bright line test for when the concept applies. Yet the doctrine is immensely important to farmers and ranchers on the cash method of accounting.
"Constructive Receipt of Income,"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol8/iss2/1