@Opus 17 wrote:
I disagree to the extent that the regulations specifically include "equitable owner" for the mortgage interest deduction, but not the property tax deduction, so the Tax Court seems to have gone outside the letter of the regulations,
You're wrong (as usual). Merely because equitable owner is not specified in the Code or Regs, does not indicate that such individuals are foreclosed from taking the deduction for property taxes paid provided they are responsible for said taxes.
In fact, neither the Code nor Regs mention legal or equitable ownership with respect to the deduction of real property taxes. Why don't you read them? The court didn't go "outside the letter of the regulations" because no such language exists.
