Austin B. Ewell, Jr. - Page 17

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          The payments were for repairs, maintenance, and capital                     
          improvements for jointly owned property paid entirely by one of             
          the owners.  In contrast to this case, the Commissioner conceded            
          in Conte that the taxpayer could deduct real estate taxes and               
          mortgage interest to the extent he paid them because he was                 
          jointly and severally liable for those obligations.  Conte v.               
          Commissioner, supra.                                                        
               Unlike this case, in none of those cases did the court find            
          that reimbursement would be highly unlikely.  In Estate of Boyd             
          and Conte we did not consider the probability that the taxpayers            
          would be reimbursed.  In Levy, the court found that the taxpayers           
          did not show that they could not have enforced their right to be            
          reimbursed.  Levy v. Commissioner, supra at 554.                            
               Petitioner and his former spouse are jointly and severally             
          liable for the mortgage interest and property taxes at issue.               
          Petitioner could lose the properties if the mortgage interest and           
          property taxes were not paid.  Taxpayers may deduct the payment             
          of expenses for which they are not liable if necessary to protect           
          their property interests.  Dunn & McCarthy, Inc. v. Commissioner,           
          139 F.2d 242, 244 (2d Cir. 1943); Waring Prods. Corp. v.                    
          Commissioner, 27 T.C. 921, 929-930 (1957); Catholic News                    
          Publishing Co. v. Commissioner, 10 T.C. 73, 77 (1948).                      
               We conclude that petitioner may deduct the amount he paid              
          for his former spouse’s share of mortgage interest and real                 





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