The tax fraud trial of race car driver and Dancing with the Stars champion Helio Castroneves is turning on the application of the constructive receipt doctrine. For a detailed discussion of the transaction at issue, see Sports Illustrated: The Nuts and Bolts of Helio's Complicated Tax Case. For additional commentary, see:
- Associated Press: Accountant: Castroneves Didn't Seek Tax Evasion
- Huffington Post: Helio Castroneves Is Dancing with the Feds at Tax Fraud Trial
- New York Times: Indy 500 Winner in Court Over Taxes
- Tax Girl: Castroneves Dances His Way Through Court



