While not in liquid form, the water might be the planet's largest reservoir and suggests water can be driven to these great depths by plate tectonics, which partially melt the rocks in the mantle, the authors said.
In a 2011 decision, the U.S. Tax Court ruled that an unmarried taxpayer could not deduct home mortgage interest that she paid until she became an equitable co-owner of the property with her boyfriend and was legally obligated to make the mortgage payments. On her 2007 Form 1040, the taxpayer had attempted to deduct a full year's worth of interest.
You can deduct interest on student loans paid by you or by your spouse if you file a joint return, but you can't claim the student loan interest deduction if you file a separate married return. You must use the single, head of household, qualifying widow(er) or married filing jointly filing status.