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.
Furthermore, couples eligible for Common Law Marriage within Common Law Marriage States are required to share a residence for a substantial period of time while undergoing a lifestyle illustrative of cohabitation; this will include a requirement to claim one another as a spouse on all applicable documents, applications, and forms.