claim of right doctrine

claim of right doctrine
As contemplated under doctrine of adverse possession is simply that claimant is in possession as owner, with intent to claim the land as his or her own, and not in recognition of or subordination to record title owner. Sisson v. Koelle, 10 Wash.App. 746, 520 P.2d 1380, 1384.
In taxation, a judicially imposed doctrine applicable to both cash and accrual basis taxpayers which holds that an amount is includible in income upon actual or constructive receipt if the taxpayer has an unrestricted claim to such amounts. A payment received under a claim of right is includible in income even though there is a possibility that all or part of it may have to be returned. North American Oil Consolidated v. Burnet, 286 U.S. 417, 52 S.Ct. 613, 76 L.Ed. 1197

Black's law dictionary. . 1990.

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