I have not read the Court Cases, but I definitely lean towards "yes", you can claim the interest as an "equitable" owner.
<a rel="nofollow" target="_blank" href="
https://www.law.cornell.edu/cfr/text/26/1.163-1#b">https://www.law.cornell.edu/cfr/text/26/1.163-1#b...>
However, as Opus mentioned, it can be challenging to prove yourself an "equitable" owner, and without a 1098 from the mortgage company, the IRS is almost positively going to question it.
