I am not arguing, I'm just giving you the IRS wording on these things. That said, "equitable" ownership is a gray area. You'll find a good discussion of how tax courts have interpreted the concept in this web reference: https://www.forbes.com/sites/anthonynitti/2014/12/30/five-traps-to-avoid-when-deducting-mortgage-int...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
