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You or your counsel can attempt it, however it is not normally a defense used within a family law context and may not be admissible.

-quote- "Claim of right doctrine is a principle of taxation that causes a taxpayer to recognize income if she or he receives the income even though they do not have a fixed right to the income.

This doctrine has currently become a source of abuse attempted by taxpayers seeking to evade paying their income tax by claiming that they do not have a right to the income." -unquote-

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Q: Can you use a Claim of Right in family law?
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