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.
To be considered unmarried, a taxpayer must meet all the following tests: 1  The taxpayer must file a separate return. 2  The taxpayer paid more than half the cost of keeping up the home for the tax year. 3  The taxpayer's spouse must not have lived in the home at any time during the last six months of the year.