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.
However, if you and your partner live together with no intent to be married, you may (and should) file as single individuals even if you live in a state recognizing common law marriage. The following discussion focuses on tax issues affecting unmarried couples who are not in a common law marriage.nmarried individuals are each entitled to a $250,000 gain exclusion on their portion of the home owned with someone else. However, in the case of an unmarried couple, both individuals must have owned and lived in the home for two of the five years preceding the sale.