Claim of Right

In property law, "that claimant is in possession as owner with intent to claim the land as his own and not in recognition of or subordination to the record title owner." 624 P. 2d 747, 748. In tax law, a doctrine which requires a taxpayer to include in his gross income all amounts which are received by him under any claim by him that he is entitled to the amounts, whether or not the taxpayer is in fact legally entitled to keep the amounts and whether or not he is required to repay the amounts in a subsequent year. 345 U.S. 278, 282. For instance, when a taxpayer receives salary in one year, and he is sued for repayment of the salary in a later year, he must still include the salary in income in the year he received it. When a repayment occurs, a deduction is allowed for the year of repayment. I.R.C. §1341.