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.
So, for multi-million dollar homes that are co-owned by unmarried persons, interest is deductible only on $1 million of acquisition indebtedness, not the interest attributable (at the maximum) to a single $2 million mortgage (attributed due to ownership equally between the co-owners).