Claim of Right Doctrine – the tax law doctrine that a taxpayer who receives money that he may have to repay, because his right to retain it is in dispute, must nonetheless pay income tax on it for the tax year in which it was received

claim of right doctrine:

The tax law doctrine that a taxpayer who receives money that he may have to repay, because his right to retain it is in dispute, must nonetheless pay income tax on it for the tax year in which it was received. [1]

References:

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[1]:  Ballantine’s Law Dictionary Legal Assistant Edition
by Jack Ballantine 
(James Arthur 1871-1949).  Doctored by Jack G. Handler, J.D. © 1994 Delmar by Thomson Learning.  ISBN 0-8273-4874-6.

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