Wintrop has $4,000 of state income taxes withheld from his salary during 2017. On his 2017 income tax return, Wintrop properly deducts the $4,000 as state taxes paid. Upon filing his 2017 state tax return on April 15, 2018, he determines that his actual State income tax for 2017 is only $3,300. He receives a $700 refund on May 25, 2018 from the amounts withheld by the state. What concept(s), construct(s), or doctrine(s) dictate that the $700 is included in Wintrop's 2018 income?
I.Claim of Right Doctrine.
II.Constructive Receipt Doctrine.

Question

Wintrop has $4,000 of state income taxes withheld from his salary during 2017. On his 2017 income tax return, Wintrop properly deducts the $4,000 as state taxes paid. Upon filing his 2017 state tax return on April 15, 2018, he determines that his actual State income tax for 2017 is only $3,300. He receives a $700 refund on May 25, 2018 from the amounts withheld by the state. What concept(s), construct(s), or doctrine(s) dictate that the $700 is included in Wintrop's 2018 income?
I.Claim of Right Doctrine.
II.Constructive Receipt Doctrine.
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Quizplus · Accepted Answer

The Answer of Wintrop has $4,000 of state income taxes withheld from his salary during 2017. On his 2017 income tax return, Wintrop properly deducts the $4,000 as state taxes paid. Upon filing his 2017 state tax return on April 15, 2018, he determines that his actual State income tax for 2017 is only $3,300. He receives a $700 refund on May 25, 2018 from the amounts withheld by the state. What concept(s), construct(s), or doctrine(s) dictate that the $700 is included in Wintrop's 2018 income?
I.Claim of Right Doctrine.
II.Constructive Receipt Doctrine.
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Wintrop Has $4,000 of State Income Taxes Withheld from His