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.
Individuals who are still married, may be considered unmarried for tax purposes if they meet certain requirements established by the IRS. A married taxpayer who wishes to file as Head of Household may not file a joint return. She must have contributed more than 50 percent of the upkeep of her home during the tax year. The taxpayer's spouse may not have lived in the taxpayer's home during the final six months of the tax year.